ݯƲ¾Ä¤Î²áµî¤Îʸ¸¥°ìÍ÷¤Ç¤¹¡£ ¿ÕÉÔÁ´¼£ÎŤϰåÎÅÈñ¤ò°µÇ÷¤·¤Æ¤¤¤ë¤«¡©
Æ©Àϥޥͥ¸¥á¥ó¥È / ݯƲ ¾Äʸ¸¥°ìÍ÷ / ¿ÕÉÔÁ´¼£ÎŤϰåÎÅÈñ¤ò°µÇ÷¤·¤Æ¤¤¤ë¤«¡©
°åÎŷбÄÀïά¸¦µæ½ê½êĹ
ݯƲ¡¡¾Ä
¥°¥í¡¼¥Ð¥ë¼Ò²ñ¡¢¹âÅÙ¾ðÊó²½¼Ò²ñ¡¢¥¤¥ó¥Õ¥ì¡¢¸ÛÍÑÌäÂê¡¢¾¯»Ò¹âÎ𲽤ʤɡ¢º£¤ä¼Ò²ñ¤Ï¹¥¤à¤È¹¥¤Þ¤¶¤ë¤È¤Ë¤«¤«¤ï¤é¤º·ÐºÑ¤È¿¼¤¯¤«¤«¤ï¤ê¡¢·ÐºÑ¤Î±Æ¶Á¤ò¼õ¤±¤Æ¤¤¤ë¡£¤·¤«¤â¤½¤ì¤ÏÆü¤òÄɤ¦¤´¤È¤Ë±Æ¶ÁÎϤòÁý²Ã¤µ¤»¤Æ¤¤¤ë¡£°åÎŤˤª¤¤¤Æ¤Ï¡¢DRG(dia-gnosis related groups) /PPS(prospective payment system)¡¢¥Þ¥Í¥¸¥É¥±¥¢¡¢DPC(diagnosis procedure combination)¡¢¿ÇΞðÊó¤ÎÅŻҲ½¡¢°åÎÅ»ö¸Î¤ÎÊó¹ðµÁ̳²½¡¢°åÎÅÆÃ¶èÌäÂê¤Ê¤É¡¢²ÝÂê¤ä»Üºö¤¬¤³¤Î2000ǯ°Ê¹ß¿Íͤˤ·¤«¤âµÞ®¤Ê¿ÊŸ¤ò¤ß¤»¤Æ¤¤¤ë¡£¤³¤Îưµ¡¤Î¤¹¤Ù¤Æ¤Ï¥Þ¥¯¥í¤Î°åÎŷкѤȤ¤¤¨¤ë¡£¤³¤Î¤è¤¦¤Ê¾õ¶·¤Ë¤ª¤¤¤Æ¤Ï°åÎŤò¤É¤Î¤è¤¦¤Ë¹Í¤¨¤ë¤Ù¤¤Ç¤¢¤í¤¦¤«¡£°åÎÅ¤Ï°å³Ø¤Î¼Ò²ñŪŬ±þ¤Ç¤¢¤ë¡£¤·¤¿¤¬¤Ã¤Æ¡¢¼Ò²ñ¤¬µ¡Ç½¤·¤¨¤Ê¤¤°åÎŤϡ¢ÅöÁ³¤½¤Î¸ºß°ÕµÁ¤¬¤Ê¤¤¤È¤¤¤¦¤³¤È¤Ë¤Ê¤í¤¦¡£¤¹¤Ê¤ï¤Á°åÎŷкѤβÝÂê¤Ï¡¢°å³Ø¤Î¼Ò²ñŪŬ±þ¤ÎºÇŬ²½¤Ç¤¢¤ë¡£¤½¤·¤Æ¡¢¤½¤Î½ÐȯÅÀ¤Ï°åÎÅ»ñ¸»¤¬Í¸Â¤Ç¤¢¤ë¤È¤¤¤¦ÅÀ¤Ë¿Ô¤¤ë¡£
°ìÈ̤˰åÎŷкѤ¬¸ì¤é¤ì¤ë¶ÉÌ̤ϡ¢¹ṉ̃°åÎÅÈñ¤ÎÌäÂê¤Ç¤¢¤ë¡£À¯ÉܤÎΩ¾ì¤Ç¤Ï¡¢¹âƤ¹¤ë°åÎÅÈñ¤ò¤É¤Î¤è¤¦¤ËÍÞÀ©¤¹¤ë¤«¡¢¤¢¤ë¤¤¤ÏºâÀ¯¤Î¥³¥ó¥È¥í¡¼¥ë¤Ë¤Ä¤¤¤Æ¤Ê¤É¤¬Ã濴Ū²ÝÂê¤Ç¤¢¤ë¡£¤·¤¿¤¬¤Ã¤Æ¡¢°ìÈ̤˰åÎŷкѤȤ¤¤¦¸ÀÍդȰåÎÅÀ¯ºö¤È¤¬Æ±µÁ¸ì¤Ç¤¢¤ë¤«¤Î¤è¤¦¤Ê¸í²ò¤¬¤¢¤ë¡£°ìÊý¡¢°å»Õ¤ÎΩ¾ì¤Ç¤Ï¡¢´µ¼Ô¤ËÂФ·¤ÆºÇÁ±¤Î°åÎŤòÄ󶡤·¤è¤¦¤È¤¹¤ë°Õ»×¤òÁ°Äó¤È¤·¤Æ¡¢°åÎŵ»½Ñ¤ÎŬ±þ¤¬·ÐºÑŪ¤Ê»ëÅÀ¤«¤é¼Â¸½²Äǽ¤«¤É¤¦¤«¤¬ºÇÂç¤ÎÌäÂê¤Ç¤¢¤ë¡£¤Þ¤¿¡¢¹ṉ̃³§Êݸ±¤òÁ°Äó¤È¤¹¤ë¥·¥¹¥Æ¥à¤ÎÃæ¤Ç¤Ï¡¢À¯ÉܤκâÀ¯»Ù½Ð¤½¤Î¤â¤Î¤¬»ÜÀ߷бļԡ¢°å»Õ¤Î¼ýÆþ¤òº¸±¦¤¹¤ë¤¿¤á¡¢À¯ºö¤Ë´ð¤Å¤¯ºâÀ¯¤ÎÇÛʬÏÀ¤Ë¤Ä¤¤¤Æ¤ÏÈà¤é¤Î¹Í¤¨¤¦¤ë¤¹¤Ù¤Æ¤«¤â¤·¤ì¤Ê¤¤¡£¤·¤¿¤¬¤Ã¤Æ¡¢À¯ÉܤμçÄ¥¤¬Î×¾²¸½¾ì¤Ë¤ª¤±¤ë°åÎżԤÎǧ¼±¤ÈЪΥ¤·¤Æ¤ª¤ê¡¢¤³¤ÎЪΥ¤¬¾ï¤Ë°åÎżÔ¦¤Î¥¸¥ì¥ó¥Þ¤È¤·¤ÆÌäÂê¤Ë¤Ê¤Ã¤Æ¤¤¿¤Î¤Ç¤¢¤ë¡£
¤³¤ÎЪΥ¤Î¶¶ÅϤ·¤ò¤¹¤ë¤³¤È¤¬¼Â¤Ï°åÎŷкѤÎÌò³ä¤Ç¤¢¤ë¡£¤·¤«¤·¤³¤ì¤Þ¤Ç¡¢°åÎŷкѤÏÀ¯Éܤò¤·¤Æ¡¢¤³¤ÎÎΰè¤ËËܼÁŪ¤Ê²óÅú¤òÍ¿¤¨¤ëµ¡²ñ¤òÍ¿¤¨¤é¤ì¤Ê¤«¤Ã¤¿¤·¡¢¤Þ¤¿¸¦µæ¤ÎÅÓ¾å¤Ç¤¢¤Ã¤¿¤È¤â¤¤¤¨¤ë¡£°åÎÅ»ñ¸»¤Ï͸¤Ǥ¢¤ë¤«¤é¡¢¼Ò²ñ¤È¤·¤Æ¤ÎºÇŬ²½¤Ë¤ÏÅêÆþ¤¹¤ë»ñ¸»¤È¤³¤ì¤ËÂФ¹¤ëÀ®²Ì(¥¢¥¦¥È¥«¥à)¤òÁ°Äó¤È¤·¤¿Å¬Àµ¤ÊÁªÂò¤ÈÇÛʬ¤¬µá¤á¤é¤ì¤ë¡£Å¬Àµ¤ÊÁªÂò¤ÈÇÛʬ¤È¤Ï¡¢°å³Ø¤¬¿Í´ÖÀ¡¢¼Ò²ñÀ¡¢½¡¶µÀ¡¢Ê¸²½¡¢À¯¼£¡¢Ë¡Î§¤Ê¤É¤Î³°Éô´Ä¶ÂηϤÈÏ¢Àܤ·¤Æ¼Ò²ñÊݾã¤È·ò¹¯¡¢¹¬Ê¡¡Èwell being¡É¤òãÀ®¤¹¤ë¤³¤È¤Ç¤¢¤ë(1)¡£
¤Ä¤Þ¤ê¡¢°åÎŤϹṉ̃¤ÎÀ¸³è¤Î¼Á¤òô¤¦¤¤ï¤á¤Æ½ÅÍפʹñ²È¥ì¥Ù¥ë¤ÎÀïά¤È¤¤¤¨¤ë¤Î¤Ç¤¢¤ë¡£¤·¤¿¤¬¤Ã¤Æ¡¢°åÎÅÀ¯ºö¤Ï²¿¤ò¡¢Ã¯¤Ë¡¢¤É¤Î¤è¤¦¤Ë¡¢¤É¤ÎÄøÅÙ¡¢Ä󶡤¹¤ë¤Î¤«¤È¤¤¤¦»ëÅÀ¤ËΩ¤Á¡¢ºÇ½é¤Ë¤³¤ÎÀïάÂåÂØ°Æ¤ò¸¡Æ¤¤¹¤ë¡£¤½¤·¤Æ¼¡¤ËÂåÂØ°Æ¤ò°åÎÅ»ñ¸»¤ÎÅêÆþ¤ÈÀ®²Ì¤Î»ëÅÀ¤Çɾ²Á¤·¤Ê¤¬¤é¡¢ÅêÆþ¤¹¤ë°åÎŵ»½Ñ¤òÁªÂò¤¹¤Ù¤¤Ç¤¢¤ë¡£¤¿¤È¤¨¤Ð¡¢Í½ËɤËÂФ¹¤ë¥³¥¹¥È¤ÎÅêÆþ¤Ï¡¢¼ÀÉÂȯÀ¸¤Ë±Æ¶Á¤òÍ¿¤¨¤ë¡£¶Ø±ì¶µ°é¡¢ÈîËþ¤Î²ò¾Ã¡¢¿©»ö¤Î²þÁ±¤Ï¡¢ÇÙ´â¡¢¹â·ì°µ¡¢ÅüǢɤÎȯÀ¸¤Ë±Æ¶Á¤òÍ¿¤¨¤ë¤³¤È¤¬ÃΤé¤ì¤Æ¤¤¤ë¡£¤³¤ì¤ÏÎ×¾²·ÐºÑ³Ø¤ÎʬÀϤε¢·ë¤Ç¤¢¤ê¡¢¤½¤Î·ë²Ì¡¢ÊÝ·ò¤Î»ëÅÀ¤«¤é°åÎÅÀ¯ºö¤Ë±Æ¶Á¤òÍ¿¤¨¤ë¤³¤È¤Ë¤Ä¤Ê¤¬¤ë¡£

°ìÈÌŪ¤Ë¥µ¡¼¥Ó¥¹ºâ¤ÎÆÃÀ¤È¤·¤Æ¡¢»ñ¸»ÅêÆþ¤¬Áý²Ã¤¹¤ë¤Ë¤Ä¤ì¤Æ¡¢¥µ¡¼¥Ó¥¹¤Î¼Á¤¬¾å¤¬¤ë¤Èǧ¼±¤µ¤ì¤Æ¤¤¤ë¡£¤¹¤Ê¤ï¤Á¡¢¤³¤ì¤ò°åÎÅ¥µ¡¼¥Ó¥¹¤ËÃÖ¤´¹¤¨¤ë¤È¡¢°åÎÅ¥µ¡¼¥Ó¥¹¤Î¼Á¤ò¹â¤á¤ë¤¿¤á¤Ë¤Ï¡¢°åÎÅÈñ¤òÅêÆþ¤¹¤ëɬÍפ¬¤¢¤ê¡¢°åÎÅÈñ¤ÎÀáÌó¤Ï¡¢µÕ¤Ë°åÎÅ¥µ¡¼¥Ó¥¹¤Î¼Á¤òµ¾À·¤Ë¤¹¤ë¤È¹Í¤¨¤é¤ì¤Æ¤¤¤ë¡£¤³¤ÎÏÀµò¤«¤é°åÎżԤϿÇÎÅÊó½·¤ÎÁý²Ã¤¬¹ṉ̃¤ÎÍø±×¤Ë¤Ä¤Ê¤¬¤ë¤È¼çÄ¥¤¹¤ë¡£²Ì¤¿¤·¤Æ¤³¤ÎÏÀÍý¤ÏÀµ¤·¤¤¤Î¤Ç¤¢¤í¤¦¤«¡£¥À¡¼¥ë¤Î³µÇ°¡¢Dahl notion(Dahl¡¢1986ǯ)¤Ë¤è¤ì¤Ð¡Ö¼Á¤Ï»ñ¸»¤òÀáÌó¤·¡¢À¸»ºÀ¤Ï»ñ¸»¤òÁϤ¤¹¤ë¡×(1)¤È¤¢¤ë¡£¤½¤ÎËܼÁŪ¤Ê°ÕÌ£¤Ï¡¢»ñ¸»ÅêÆþ¤È¥µ¡¼¥Ó¥¹¤Î¼Á¤Ïɬ¤º¤·¤âÁê´Ø¤·¤Ê¤¤¤È¤¤¤¦¤³¤È¤Ç¤¢¤ë¡£
¤½¤ì¤Ç¤Ï¡¢°åÎÅÈñ¤ÎÅêÆþ¤È°åÎŤμÁ¤Ë¤Ï¤É¤Î¤è¤¦¤Ê´Ø·¸¤¬¤¢¤ë¤Î¤Ç¤¢¤í¤¦¤«¡£¤³¤ì¤Ë¤Ä¤¤¤Æ¤ÏEvans(1984ǯ)¤Î¸¦µæ¤Ë¤è¤ëÍýÏÀ¥â¥Ç¥ë¤¬¼¨º¶¤òÍ¿¤¨¤Æ¤¯¤ì¤ë(¿Þ)¡£¤¿¤È¤¨¤Ð¡¢¤¢¤Þ¤ê°åÎÅ¿å½à¤¬¹â¤¯¤Ê¤¤¾õÂÖ¤ò¹Í¤¨¤Æ¤ß¤è¤¦(AÅÀ)¡£¤³¤Î¾õ¶·²¼¤Ç°åÎÅÈñ¤òÅêÆþ¤¹¤ë¤È¡¢¤½¤ÎÁý²Ã¤Ëȼ¤¤¡¢·ò¹¯·ë²Ì¤¬²þÁ±¤µ¤ì¤Æ¤æ¤¯¡£¤·¤«¤·¡¢¤¢¤ë°ìÄê¤Î¿å½à¤òͤ¨¤¿¤È¤³¤í¤Ç¤Ï¡¢¤â¤Ï¤ä°åÎÅÈñ¤ò¤µ¤é¤ËÅêÆþ¤·¤Æ¤âÆÀ¤é¤ì¤ëÀ®²Ì(·ò¹¯·ë²Ì)¤ÏÈùÁý¤¢¤ë¤¤¤ÏÊѲ½¤·¤Ê¤¯¤Ê¤ë(¼ý³ÏÄþ¸º¤ò¼¨¤¹)(2)¡£¤Ä¤Þ¤ê¡¢¤½¤Î¹ñ¤Î°åÎÅ¿å½à¤¬¤É¤Î°ÌÃ֤ˤ¢¤ë¤«¤Ë¤è¤Ã¤Æ¡¢ÅêÆþ¤¹¤ë°åÎÅÈñ¤È·ò¹¯·ë²Ì¤ÏÊѲ½¤¹¤ë¤³¤È¤Ë¤Ê¤ë(AÅÀ¤ÈBÅÀ¤Ç¤Ï°åÎÅÈñ¤ÎÄɲÃŪ¤ÊÅêÆþ¤Ë¤è¤ë·ò¹¯·ë²Ì¤ÎÁýʬ¤¬°Û¤Ê¤ë)¡£
ÆóÌÚ(1985ǯ)¤Ï¡¢¤ï¤¬¹ñ¤Ç¤Ï°åÎÅÈñ¤ÎÄɲÃŪ¤ÊÅêÆþ¤ËÂФ¹¤ë·ò¹¯·ë²Ì¤Ø¤Î¸ú²Ì¤¬Ãø¤·¤¯Äã²¼¤·¤Æ¤¤¤ë¤È»ØÅ¦¤·¤Æ¤¤¤ë(3)¡£¤³¤Î¤³¤È¤«¤é¤â¡¢²¤Êƽô¹ñ¤ä¤ï¤¬¹ñ¤Ç¤Ï¶ÊÀþ¾å¤Î¥×¥é¥È¡¼¤Ë¶á¤¤Îΰè(BÅÀ)¤Ë°ÌÃÖ¤·¤Æ¤¤¤ë¤È¹Í¤¨¤é¤ì¤ë¡£¤Ä¤Þ¤ê¡¢¤³¤ì¤Þ¤Ç¤Î°åÎÅ¥·¥¹¥Æ¥à¤ÎÏÈÁȤߤò½êÍ¿¤È¤¹¤ë¤È¡¢°åÎÅÈñ¤ÎÅêÆþÎ̤òÁý²Ã¤·¤Æ¤â¡¢¤µ¤Û¤É·ò¹¯·ë²Ì¤Ï¾å¤¬¤é¤º¡¢·ò¹¯·ë²Ì¤ò¾å¤²¤ë¤¿¤á¤Ë¤Ï°åÎÅÈñ¤òÂçÎ̤ËÅêÆþ¤·¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¤È¤¤¤¦¤³¤È¤ò¼¨¤·¤Æ¤¤¤ë(¤·¤«¤â¤½¤ÎÀ®²Ì¤ÏÊݾڤµ¤ì¤Ê¤¤)¡£¤³¤Î¶ÊÀþ¤¬ÌÀ¼¨¤·¤Æ¤¤¤ë¤Î¤Ï¡¢¶áǯ¤Î°åÎÅÈñ¤Î¹âƤä°åÎżԤÎÎÑÍý¡¦Î×¾²»ÑÀª¡¢»ñ¸»³èÍѤΤ¢¤êÊý¡¢°å³Ø¶µ°é¡¢°åÎŵ»½Ñ³×¿·¤Ê¤É¤Î¤¹¤Ù¤Æ¤ò´Þ¤à¡¢¤³¤ì¤Þ¤Ç¤Î°åÎÅ¥·¥¹¥Æ¥à¤Î¸Â³¦¤Ç¤¢¤ë¡£
¤½¤ì¤Ç¤Ï¡¢¤É¤Î¤è¤¦¤Ë¤·¤Æ°åÎÅÈñ¤ÎÀáÌó¤ò¤·¤Æ·ò¹¯·ë²Ì¤ò¸þ¾å¤µ¤»¤ë¤Î¤Ç¤¢¤í¤¦¤«¡£¤¿¤È¤¨¤Ð¡¢BÅÀ¤ÈƱ¤¸°åÎÅÈñ¤Ç¤¢¤Ã¤Æ¤â·ò¹¯·ë²Ì¤¬¹â¤¤¾ì½ê(CÅÀ)¤È¡¢Æ±¤¸·ò¹¯·ë²Ì¤¬ÆÀ¤é¤ì¤ë¤¬°åÎÅÈñ¤ÎÅêÆþ¤¬¾¯¤Ê¤¤¾ì½ê(B'ÅÀ)¤ò¹Í¤¨¤Æ¤ß¤è¤¦¡£¤³¤ÎCÅÀ¤äB'ÅÀ¤«¤é¤Ê¤ë¶ÊÀþ¤Ë½¾Íè¤Î¶ÊÀþ¤ò°Üư¤µ¤»¤ë¤Î¤Ç¤¢¤ë¡£¤Ä¤Þ¤ê¡¢Æ±¤¸Í½¸å¤¬ÆÀ¤é¤ì¤ë¼£ÎÅË¡¤Ç¤¢¤ì¤Ð¡¢°åÎÅ¥³¥¹¥È¤ÎÄ㤤¼£ÎÅË¡¤òÁªÂò¤¹¤ë¡¢·ò¹¯·ë²Ì¤Ë±Æ¶Á¤òÍ¿¤¨¤Ê¤¤¸¡ºº¤äÅêÌô¡¢½èÃÖ¤ò»ß¤á¤ë¡¢¼ê½Ñ¤Î¥ß¥¹¤äºÆ¼ê½Ñ¤òËɻߤ¹¤ë¤Ê¤É¤Ç¤¢¤ë¡£¤Þ¤¿¡¢°åÎÅÈñ¤ÏƱ¤¸¤Ç¤¢¤ë¤¬¡¢·ò¹¯·ë²Ì¤Î¹â¤¤¼£ÎÅË¡¤òÁªÂò¤¹¤ë¤È¤¤¤¦¤³¤È¤Ë¤è¤ê¡¢¶ÊÀþ¤Î¥·¥Õ¥È¤¬²Äǽ¤Ë¤Ê¤ë¡£¤¿¤È¤¨¤Ð¡¢Æâ»ë¶À²¼¤Î¼ê½Ñ¡¢Ç¾·ì´ÉÆâ³°²Ê¡¢ºßÂð°åÎÅ¡¢¤µ¤Þ¤¶¤Þ¤Êµ»½Ñ³×¿·¤¬¤³¤ì¤Ë³ºÅö¤¹¤ë¤Ç¤¢¤í¤¦¡£
½ÅÍפʤΤϽļ´¤Î·ò¹¯·ë²Ì¤Ë¤Ä¤¤¤Æ¤Î¹Í¤¨Êý¤Ç¤¢¤ë¤¬¡¢Ä¾ÀÜŪ¤ÊÈñÍÑ¡¢À¸Â¸Ç¯¿ô¤Î±äĹ¤Ð¤«¤ê¤Ç¤Ï¤Ê¤¯¡¢´µ¼Ô¤Î¶ìÄË¡¢À¸ÂΤؤο¯½±ÅÙ¡¢´µ¼Ô¤Î»þ´Ö¤Î»¼º¤Þ¤Ç¤â¹Íθ¤¹¤Ù¤¤Ç¤¢¤ë¡£¤³¤Î¿Þ¤ò¤â¤È¤Ë¼ÀÉÂÊ̤˹ͤ¨¤ì¤Ð¡¢¤¿¤È¤¨¤ÐËýÀ¿ÕÉÔÁ´¤Î¼£ÎŤˤª¤¤¤Æ¡¢´µ¼Ô¤ÎQOL(quality of life)¤Î¸þ¾å¤ä»þ´Ö¤Î»¼º¡¢°åÎÅ»ö¸Î¤ÎËɻߡ¢´µ¼Ô¤Ë¼¤¹¤ë±ÉÍÜ»ØÆ³¡¢´µ¼ÔËþÂÅ٤θþ¾å¤Ê¤É¡¢´µ¼Ô¤òÃæ¿´¤È¤·¤¿°åÎÅÂÎÀ©¤¬¤¤¤«¤Ë½ÅÍפ«Íý²ò¤¬¿Ê¤à¤Ç¤¢¤í¤¦¡£¤³¤Î¤è¤¦¤Ê»ëÅÀ¤ËΩ¤Ä¤È¡¢¤ï¤¬¹ñ¤Î°åÎÅ¥·¥¹¥Æ¥à¤Î¿·¤·¤¤ÏÈÁȤߤ¬¤ß¤¨¤Æ¤¯¤ë¤Î¤Ç¤¢¤ë¡£
¸½ºß¤ÎDPC¤äDRG/PPS¤Ï¡¢°åÎŤˤª¤±¤ë̵Â̤òÇÓ½ü¤¹¤ë¤È¤¤¤¦°ÕÌ£¤Ç¤Ï͸ú¤Ç¤¢¤í¤¦¡£¤·¤«¤·¡¢¤³¤ì¤Þ¤Ç½Ò¤Ù¤Æ¤¤¿¤è¤¦¤Ë¡¢¤½¤ì¤À¤±¤Ç¤ÏÉÔ½½Ê¬¤Ê¤³¤È¤¬¤ï¤«¤ë¡£¤½¤Î¤¿¤á¤Ë¤ÏƱν¿³ººµ¡¹½(peer re-view organization)¤ä¡¢³°Íè°Ý»ýÆ©ÀϤλÜÀß´ð½à²½¡¢»ñ¸»ÍøÍÑ´ÉÍý¡¢´µ¼Ô¤Ø¤Î¾ðÊóÄó¶¡¡¢¥¤¥ó¥Õ¥©¡¼¥à¥É¥³¥ó¥»¥ó¥È¤Ê¤Éintangible¤Ê¥³¥¹¥È¤Ë¤Ä¤¤¤Æ¤â°åÎÅÀ¯ºö¤ËÈ¿±Ç¤µ¤»¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¡£¤³¤ì¤Ï°åÎÅÀ¯ºöôÅö¼Ô¤À¤±¤Ç¤ÏãÀ®¤¬ÉÔ²Äǽ¤Ê¤³¤È¤Ï²áµî¤ÎÎò»Ë¤¬¾ÚÌÀ¤·¤Æ¤¤¤ë¡£°åÎÅÀ¯ºö¤Î°Õ»×·èÄê¥×¥í¥»¥¹¤Ë°åÎżԤ¬´µ¼Ô¤Î¥¨¡¼¥¸¥§¥ó¥È¤È¤·¤Æ»²²Ã¤·¡¢¤½¤Î¥×¥í¥»¥¹¤ò¥Þ¥Í¥¸¥á¥ó¥È¤¹¤ë¤³¤È¤¬¤¤ï¤á¤Æ½ÅÍפʤΤǤ¢¤ë¡£º£¤Þ¤µ¤Ë°åÎżԤ³¤½¤¬¡¢°åÎÅ¥µ¡¼¥Ó¥¹¤ò²ÁÃͺâ¤È¤·¤ÆÃµµá¤·¡¢°åÎŷкѤä°åÎųؤò´µ¼Ô¤ÎÍø±×¤Î¤¿¤á¤Ë³èÍѤ·¤Ê¤±¤ì¤Ð¤Ê¤é¤Ê¤¤¡£