| | 2023 6 | | | | | 100 | 25% | 20% | | | 100 | | | | | | 300 | 300 5000 | | | | | | | | | ＝ ＋ | ÷2 | ＝ | ÷4 | | | | 2023 1 1 | 2024 12 31 | | | 2023 3 26 |