{"id":69805,"date":"2024-04-30T22:57:07","date_gmt":"2024-04-30T13:57:07","guid":{"rendered":"https:\/\/monolith.law\/hi\/?p=69805"},"modified":"2024-06-04T16:57:47","modified_gmt":"2024-06-04T07:57:47","slug":"crypto-assets-tax","status":"publish","type":"post","link":"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax","title":{"rendered":"\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0947 \u0932\u093f\u090f \u0915\u0930 \u092c\u091a\u0924 \u0909\u092a\u093e\u092f \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0938\u092e\u092f \u0914\u0930 \u0938\u093e\u0935\u0927\u093e\u0928\u093f\u092f\u094b\u0902 \u092a\u0930 \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u091a\u0930\u094d\u091a\u093e"},"content":{"rendered":"\n<p>\u0939\u093e\u0932 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902 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\u0932\u093f\u090f, 2023 (\u0930\u0947\u0907\u0935\u093e 5) \u0915\u0947 \u0915\u0930 \u0938\u0941\u0927\u093e\u0930 \u092e\u0947\u0902, \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0926\u094d\u0935\u093e\u0930\u093e \u0930\u0916\u0947 \u0917\u090f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u0947 \u0905\u0902\u0924\u093f\u092e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0925\u093e\u0964 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u093e \u0938\u0902\u091a\u093e\u0932\u0928 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0940 \u0915\u0902\u092a\u0928\u093f\u092f\u094b\u0902 \u0915\u094b \u0907\u0928 \u0915\u0930 \u0938\u0941\u0927\u093e\u0930\u094b\u0902 \u0915\u094b \u0924\u0924\u094d\u092a\u0930\u0924\u093e \u0938\u0947 \u0938\u092e\u091d\u0928\u093e \u0914\u0930 \u0909\u0928\u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0915\u093e\u0930\u094d\u092f \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u0932\u0947\u0916 \u092e\u0947\u0902, \u0939\u092e \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u092a\u0930 \u0915\u0930 \u0932\u0917\u093e\u0928\u0947 \u0915\u0947 \u0938\u092e\u092f, \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0914\u0930 \u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092c\u0940\u091a \u0915\u0947 \u0905\u0902\u0924\u0930, \u0915\u0930 \u092c\u091a\u0924 \u0915\u0947 \u0909\u092a\u093e\u092f\u094b\u0902 \u0914\u0930 \u0909\u0928\u0915\u0947 \u0938\u093e\u0935\u0927\u093e\u0928\u0940\u092a\u0942\u0930\u094d\u0935\u0915 \u0927\u094d\u092f\u093e\u0928 \u0930\u0916\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093f\u0902\u0926\u0941\u0913\u0902 \u0938\u0939\u093f\u0924, \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u0947 \u0915\u0930\u093e\u0927\u093e\u0928 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0935\u093f\u0937\u092f\u094b\u0902 \u0915\u0940 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e \u0915\u0930\u0947\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_53 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%AA%E0%A4%B0_%E0%A4%95%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BE%E0%A4%A8_%E0%A4%95%E0%A5%80_%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE_%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE_%E0%A4%B9%E0%A5%88\" title=\"\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u094d\u092f\u093e \u0939\u0948?\">\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u094d\u092f\u093e \u0939\u0948?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%9C%E0%A4%AC_%E0%A4%86%E0%A4%AA_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%86%E0%A4%AD%E0%A4%BE%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A4%BE_%E0%A4%AC%E0%A5%87%E0%A4%9A%E0%A4%A4%E0%A5%87_%E0%A4%B9%E0%A5%88%E0%A4%82\" title=\"\u091c\u092c \u0906\u092a \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u092c\u0947\u091a\u0924\u0947 \u0939\u0948\u0902\">\u091c\u092c \u0906\u092a \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u092c\u0947\u091a\u0924\u0947 \u0939\u0948\u0902<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%85%E0%A4%A8%E0%A5%8D%E0%A4%AF_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%BE%E0%A4%A5_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%95%E0%A4%BE_%E0%A4%86%E0%A4%A6%E0%A4%BE%E0%A4%A8-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A8_%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A5%87_%E0%A4%AA%E0%A4%B0\" title=\"\u0905\u0928\u094d\u092f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0947 \u0938\u093e\u0925 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u093e \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u092a\u0930\">\u0905\u0928\u094d\u092f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0947 \u0938\u093e\u0925 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u093e \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u092a\u0930<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4_%E0%A4%A4%E0%A4%95_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%86%E0%A4%AD%E0%A4%BE%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A4%BE_%E0%A4%95%E0%A5%8B_%E0%A4%A7%E0%A4%BE%E0%A4%B0%E0%A4%A3_%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A5%87_%E0%A4%94%E0%A4%B0_%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%82%E0%A4%95%E0%A4%A8_%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A5%87_%E0%A4%95%E0%A5%80_%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BF%E0%A4%A4%E0%A4%BF_%E0%A4%AE%E0%A5%87%E0%A4%82\" title=\"\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u0924\u0915 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u094b \u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u0914\u0930 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902\">\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u0924\u0915 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u094b \u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u0914\u0930 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%AF%E0%A4%A6%E0%A4%BF_%E0%A4%86%E0%A4%AA%E0%A4%A8%E0%A5%87_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%86%E0%A4%AD%E0%A4%BE%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A4%BE_%E0%A4%95%E0%A4%BE_%E0%A4%89%E0%A4%AA%E0%A4%AF%E0%A5%8B%E0%A4%97_%E0%A4%95%E0%A4%B0%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%A8%E0%A5%8D%E0%A4%AF_%E0%A4%B8%E0%A4%82%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%AA%E0%A5%8D%E0%A4%A4_%E0%A4%95%E0%A5%80_%E0%A4%B9%E0%A5%88\" title=\"\u092f\u0926\u093f \u0906\u092a\u0928\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0905\u0928\u094d\u092f \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u0939\u0948\">\u092f\u0926\u093f \u0906\u092a\u0928\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0905\u0928\u094d\u092f \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u0939\u0948<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%AA%E0%A4%B0_%E0%A4%B2%E0%A4%97%E0%A4%A8%E0%A5%87_%E0%A4%B5%E0%A4%BE%E0%A4%B2%E0%A5%87_%E0%A4%95%E0%A4%B0_%E0%A4%95%E0%A5%8B_%E0%A4%95%E0%A5%88%E0%A4%B8%E0%A5%87_%E0%A4%AC%E0%A4%9A%E0%A4%BE%E0%A4%8F%E0%A4%82\" title=\"\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0932\u0917\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930 \u0915\u094b \u0915\u0948\u0938\u0947 \u092c\u091a\u093e\u090f\u0902?\">\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0932\u0917\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930 \u0915\u094b \u0915\u0948\u0938\u0947 \u092c\u091a\u093e\u090f\u0902?<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%86%E0%A4%AF%E0%A4%95%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%9C%E0%A4%BE%E0%A4%AA%E0%A4%BE%E0%A4%A8%E0%A5%80_%E0%A4%95%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%87%E0%A4%9F_%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8_%E0%A4%95%E0%A5%80_%E0%A4%A6%E0%A4%B0%E0%A5%8B%E0%A4%82_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0\" title=\"\u0906\u092f\u0915\u0930 \u0914\u0930 \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0905\u0902\u0924\u0930\">\u0906\u092f\u0915\u0930 \u0914\u0930 \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0905\u0902\u0924\u0930<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A5%87%E0%A4%B6_%E0%A4%94%E0%A4%B0_%E0%A4%B9%E0%A5%8B%E0%A4%B2%E0%A5%8D%E0%A4%A1%E0%A4%BF%E0%A4%82%E0%A4%97_%E0%A4%95%E0%A4%B0%E0%A4%A4%E0%A5%87_%E0%A4%B8%E0%A4%AE%E0%A4%AF_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%BE%E0%A4%B5%E0%A4%A7%E0%A4%BE%E0%A4%A8%E0%A4%BF%E0%A4%AF%E0%A4%BE%E0%A4%82\" title=\"\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936 \u0914\u0930 \u0939\u094b\u0932\u094d\u0921\u093f\u0902\u0917 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0935\u0927\u093e\u0928\u093f\u092f\u093e\u0902\">\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936 \u0914\u0930 \u0939\u094b\u0932\u094d\u0921\u093f\u0902\u0917 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0935\u0927\u093e\u0928\u093f\u092f\u093e\u0902<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%95%E0%A4%B0_%E0%A4%AC%E0%A4%9A%E0%A4%A4_%E0%A4%95%E0%A5%87_%E0%A4%B5%E0%A4%BF%E0%A4%9A%E0%A4%BE%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%AE%E0%A4%AF_%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A8_%E0%A4%A6%E0%A5%87%E0%A4%A8%E0%A5%87_%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF_%E0%A4%AC%E0%A4%BF%E0%A4%82%E0%A4%A6%E0%A5%81\" title=\"\u0915\u0930 \u092c\u091a\u0924 \u0915\u0947 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0938\u092e\u092f \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093f\u0902\u0926\u0941\">\u0915\u0930 \u092c\u091a\u0924 \u0915\u0947 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0938\u092e\u092f \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093f\u0902\u0926\u0941<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%95%E0%A4%B0_%E0%A4%9A%E0%A5%8B%E0%A4%B0%E0%A5%80_%E0%A4%94%E0%A4%B0_%E0%A4%85%E0%A4%98%E0%A5%8B%E0%A4%B7%E0%A4%BF%E0%A4%A4_%E0%A4%86%E0%A4%AF_%E0%A4%95%E0%A5%87_%E0%A4%AE%E0%A4%BE%E0%A4%AE%E0%A4%B2%E0%A5%87\" title=\"\u0915\u0930 \u091a\u094b\u0930\u0940 \u0914\u0930 \u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947\">\u0915\u0930 \u091a\u094b\u0930\u0940 \u0914\u0930 \u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%A8%E0%A4%BF%E0%A4%97%E0%A4%B0%E0%A4%BE%E0%A4%A8%E0%A5%80_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%B5%E0%A5%83%E0%A4%A6%E0%A5%8D%E0%A4%A7%E0%A4%BF\" title=\"\u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f\">\u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%95%E0%A4%B0_%E0%A4%9A%E0%A5%8B%E0%A4%B0%E0%A5%80_%E0%A4%95%E0%A5%87_%E0%A4%AE%E0%A4%BE%E0%A4%AE%E0%A4%B2%E0%A5%87\" title=\"\u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947\">\u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%85%E0%A4%98%E0%A5%8B%E0%A4%B7%E0%A4%BF%E0%A4%A4_%E0%A4%86%E0%A4%AF_%E0%A4%95%E0%A5%87_%E0%A4%AE%E0%A4%BE%E0%A4%AE%E0%A4%B2%E0%A5%87\" title=\"\u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947\">\u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%B8%E0%A4%BE%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B6_%E0%A4%AC%E0%A4%BE%E0%A4%B0-%E0%A4%AC%E0%A4%BE%E0%A4%B0_%E0%A4%B8%E0%A4%82%E0%A4%B6%E0%A5%8B%E0%A4%A7%E0%A4%BF%E0%A4%A4_%E0%A4%B9%E0%A5%8B%E0%A4%A8%E0%A5%87_%E0%A4%B5%E0%A4%BE%E0%A4%B2%E0%A5%87_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%95%E0%A5%87_%E0%A4%95%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BE%E0%A4%A8_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%B5%E0%A4%BF%E0%A4%B6%E0%A5%87%E0%A4%B7%E0%A4%9C%E0%A5%8D%E0%A4%9E_%E0%A4%B8%E0%A5%87_%E0%A4%AA%E0%A4%B0%E0%A4%BE%E0%A4%AE%E0%A4%B0%E0%A5%8D%E0%A4%B6_%E0%A4%B2%E0%A5%87%E0%A4%82\" title=\"\u0938\u093e\u0930\u093e\u0902\u0936: \u092c\u093e\u0930-\u092c\u093e\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u0947 \u0915\u0930\u093e\u0927\u093e\u0928 \u092e\u0947\u0902 \u0935\u093f\u0936\u0947\u0937\u091c\u094d\u091e \u0938\u0947 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 \u0932\u0947\u0902\">\u0938\u093e\u0930\u093e\u0902\u0936: \u092c\u093e\u0930-\u092c\u093e\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u0947 \u0915\u0930\u093e\u0927\u093e\u0928 \u092e\u0947\u0902 \u0935\u093f\u0936\u0947\u0937\u091c\u094d\u091e \u0938\u0947 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 \u0932\u0947\u0902<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/monolith.law\/hi\/it\/crypto-assets-tax\/#%E0%A4%B9%E0%A4%AE%E0%A4%BE%E0%A4%B0%E0%A5%87_%E0%A4%95%E0%A4%BE%E0%A4%A8%E0%A5%82%E0%A4%A8%E0%A5%80_%E0%A4%AB%E0%A4%B0%E0%A5%8D%E0%A4%AE_%E0%A4%A6%E0%A5%8D%E0%A4%B5%E0%A4%BE%E0%A4%B0%E0%A4%BE_%E0%A4%89%E0%A4%AA%E0%A4%BE%E0%A4%AF%E0%A5%8B%E0%A4%82_%E0%A4%95%E0%A5%80_%E0%A4%9C%E0%A4%BE%E0%A4%A8%E0%A4%95%E0%A4%BE%E0%A4%B0%E0%A5%80\" title=\"\u0939\u092e\u093e\u0930\u0947 \u0915\u093e\u0928\u0942\u0928\u0940 \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u092a\u093e\u092f\u094b\u0902 \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940\">\u0939\u092e\u093e\u0930\u0947 \u0915\u093e\u0928\u0942\u0928\u0940 \u092b\u0930\u094d\u092e \u0926\u094d\u0935\u093e\u0930\u093e \u0909\u092a\u093e\u092f\u094b\u0902 \u0915\u0940 \u091c\u093e\u0928\u0915\u093e\u0930\u0940<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%AA%E0%A4%B0_%E0%A4%95%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BE%E0%A4%A8_%E0%A4%95%E0%A5%80_%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%B5%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BE_%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%BE_%E0%A4%B9%E0%A5%88\"><\/span>\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u094d\u092f\u093e \u0939\u0948?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/monolith-law.jp\/wp-content\/uploads\/2023\/01\/shutterstock_2072821730.jpg\" alt=\"\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u094d\u092f\u093e \u0939\u0948?\" class=\"wp-image-58293\" \/><\/figure>\n\n\n\n<p>\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0915\u093f\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0915\u093e \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948? \u092f\u0939\u093e\u0901 \u0939\u092e \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092a\u0930\u093f\u0938\u094d\u0925\u093f\u0924\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u092a\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0940 \u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093e \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u093e\u0930 \u0938\u0947 \u092c\u0924\u093e\u090f\u0902\u0917\u0947\u0964<\/p>\n\n\n\n<p>\u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0932\u0947\u0916: <a href=\"https:\/\/monolith-law.jp\/corporate\/comparision-electronicmoney-virtualcurrency\" target=\"_blank\" rel=\"noreferrer noopener\">\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u094d\u092f\u093e \u0939\u0948\u0902? \u0915\u093e\u0928\u0942\u0928\u0940 \u092a\u0930\u093f\u092d\u093e\u0937\u093e \u0914\u0930 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u092e\u0928\u0940 \u0915\u0947 \u0938\u093e\u0925 \u0905\u0902\u0924\u0930 \u0915\u0940 \u0935\u094d\u092f\u093e\u0916\u094d\u092f\u093e[ja]<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%9C%E0%A4%AC_%E0%A4%86%E0%A4%AA_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%86%E0%A4%AD%E0%A4%BE%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A4%BE_%E0%A4%AC%E0%A5%87%E0%A4%9A%E0%A4%A4%E0%A5%87_%E0%A4%B9%E0%A5%88%E0%A4%82\"><\/span>\u091c\u092c \u0906\u092a \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u092c\u0947\u091a\u0924\u0947 \u0939\u0948\u0902<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0938\u092c\u0938\u0947 \u092a\u0939\u0932\u0947, \u091c\u092c \u0906\u092a \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u092c\u0947\u091a\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0909\u0938\u0938\u0947 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0932\u093e\u092d \u0915\u093e \u0915\u094d\u092f\u093e \u0909\u092a\u091a\u093e\u0930 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948?<\/p>\n\n\n\n<p>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0932\u093f\u090f, \u092f\u0926\u093f \u0906\u092a\u0928\u0947 1 \u092c\u093f\u091f\u0915\u0949\u0907\u0928 10 \u0932\u093e\u0916 \u092f\u0947\u0928 \u092e\u0947\u0902 \u0916\u0930\u0940\u0926\u093e \u0914\u0930 \u092c\u093e\u0926 \u092e\u0947\u0902 \u0909\u0938\u0947 15 \u0932\u093e\u0916 \u092f\u0947\u0928 \u092e\u0947\u0902 \u092c\u0947\u091a\u093e, \u0924\u094b \u0932\u093e\u092d (\u092c\u093f\u0915\u094d\u0930\u0940 \u0906\u092f &#8211; \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u092e\u0942\u0932\u094d\u092f) \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u093e \u0939\u0948, \u0907\u0938\u0932\u093f\u090f 15 \u0932\u093e\u0916 \u092f\u0947\u0928 &#8211; 10 \u0932\u093e\u0916 \u092f\u0947\u0928 = 5 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0906\u092a\u0915\u093e \u0932\u093e\u092d \u0939\u094b\u0917\u093e\u0964 \u092b\u093f\u0930, \u0907\u0938 \u0932\u093e\u092d \u092a\u0930 \u0906\u092f\u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u094b \u0906\u092e\u0924\u094c\u0930 \u092a\u0930 \u091c\u093e\u092a\u093e\u0928\u0940 \u0906\u092f\u0915\u0930 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 &#8216;\u0935\u093f\u0935\u093f\u0927 \u0906\u092f&#8217; (\u0906\u092f\u0915\u0930 \u0915\u093e\u0928\u0942\u0928 \u0915\u0940 \u0927\u093e\u0930\u093e 35) \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0938\u0902\u0926\u0930\u094d\u092d: <a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/kakuteishinkokukankei\/kasoutuka\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u53ca\u3073\u8a08\u7b97\u66f8\u306b\u3064\u3044\u3066(2022\u5e7412\u6708)[ja]<\/a><\/p>\n\n\n\n<p>\u092f\u0939 \u0935\u093f\u0935\u093f\u0927 \u0906\u092f \u0938\u092e\u0917\u094d\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u094b\u0924\u0940 \u0939\u0948, \u091c\u093f\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u0906\u092f \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u091c\u093e\u092a\u093e\u0928 \u092e\u0947\u0902, \u0938\u092e\u0917\u094d\u0930 \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0940 \u0926\u0930\u0947\u0902 \u092a\u094d\u0930\u0917\u0924\u093f\u0936\u0940\u0932 \u0915\u0930 \u0926\u0930\u094b\u0902 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948\u0902, \u091c\u093f\u0938\u0915\u093e \u092e\u0924\u0932\u092c \u0939\u0948 \u0915\u093f \u091c\u0948\u0938\u0947-\u091c\u0948\u0938\u0947 \u0906\u092f \u092c\u0922\u093c\u0924\u0940 \u0939\u0948, \u0915\u0930 \u0915\u0940 \u0926\u0930 \u092d\u0940 \u092c\u0922\u093c\u0924\u0940 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0905\u0917\u0930 \u0906\u092f 4 \u0915\u0930\u094b\u0921\u093c \u092f\u0947\u0928 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0939\u094b \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u094b \u0909\u0938 \u092a\u0930 \u0905\u0927\u093f\u0915\u0924\u092e 45% \u0915\u0940 \u0915\u0930 \u0926\u0930 \u0932\u0917\u0924\u0940 \u0939\u0948, \u0914\u0930 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0938\u094d\u0925\u093e\u0928\u0940\u092f \u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930 \u092d\u0940 \u090f\u0915 \u0938\u092e\u093e\u0928 10% \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0915\u0930 \u0915\u093e \u092c\u094b\u091d \u0915\u093e\u092b\u0940 \u092c\u0922\u093c \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902, \u0905\u0917\u0930 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f 5 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0939\u0948, \u0924\u094b \u0906\u092a\u0915\u094b 5 \u0932\u093e\u0916 \u092f\u0947\u0928 \u00d7 5% = 25 \u0939\u091c\u093e\u0930 \u092f\u0947\u0928 \u0915\u093e \u0906\u092f\u0915\u0930 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0918\u094b\u0937\u0923\u093e \u092e\u0947\u0902 \u0926\u0930\u094d\u091c \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e \u0914\u0930 \u0909\u0938\u0947 \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0924\u0939\u0924 \u092d\u0940, \u092c\u093f\u0915\u094d\u0930\u0940 \u0906\u092f \u0914\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u092c\u0940\u091a \u0915\u093e \u0905\u0902\u0924\u0930 \u0932\u093e\u092d \u092f\u093e \u0939\u093e\u0928\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0909\u092a\u0930\u094b\u0915\u094d\u0924 \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902, 5 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0915\u093e \u0905\u0902\u0924\u0930 \u0932\u093e\u092d \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0947 \u0938\u093e\u0927\u0928\u094b\u0902 \u0914\u0930 \u0907\u0938\u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u091a\u0940\u091c\u094b\u0902 \u0915\u093e \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0915\u0930 \u092e\u0941\u0915\u094d\u0924 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0918\u0930\u0947\u0932\u0942 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u090f\u0915\u094d\u0938\u091a\u0947\u0902\u091c \u0911\u092a\u0930\u0947\u091f\u0930\u094b\u0902 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923, \u0907\u0928 \u092d\u0941\u0917\u0924\u093e\u0928 \u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u0947 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0924\u093e \u0939\u0948, \u0914\u0930 \u0907\u0938 \u092a\u0930 \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u091f\u0948\u0915\u094d\u0938 \u0928\u0939\u0940\u0902 \u0932\u0917\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u092c \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u0923 \u0918\u094b\u0937\u0923\u093e \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u094b \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0917\u0923\u0928\u093e \u0915\u0930\u0924\u0947 \u0938\u092e\u092f, \u0907\u0938\u0947 \u0915\u0930 \u092e\u0941\u0915\u094d\u0924 \u092c\u093f\u0915\u094d\u0930\u0940 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0928\u0947 \u0915\u0940 \u091c\u0930\u0942\u0930\u0924 \u0928\u0939\u0940\u0902 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0926\u0942\u0938\u0930\u0940 \u0913\u0930, \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u090f\u0915\u094d\u0938\u091a\u0947\u0902\u091c \u0911\u092a\u0930\u0947\u091f\u0930\u094b\u0902 \u0915\u094b \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u0940 \u0916\u0930\u0940\u0926 \u0914\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092e\u0927\u094d\u092f\u0938\u094d\u0925\u0924\u093e \u0936\u0941\u0932\u094d\u0915 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0926\u0940 \u0917\u0908 \u092b\u0940\u0938, \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u0905\u0927\u0940\u0928 \u0939\u094b\u0924\u0940 \u0939\u0948\u0964 \u0914\u0930 \u092f\u0939 \u092b\u0940\u0938, \u091c\u092c \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0918\u094b\u0937\u0923\u093e \u092e\u0947\u0902 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u092a\u094d\u0930\u0924\u093f\u0915\u094d\u0930\u093f\u092f\u093e \u092a\u0926\u094d\u0927\u0924\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0924\u094b \u092f\u0939 \u0915\u0947\u0935\u0932 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u0915\u0947 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0906\u0926\u093f \u0915\u0947 \u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0907\u0928\u092a\u0941\u091f (\u0924\u0925\u093e\u0915\u0925\u093f\u0924 \u0915\u0930 \u092e\u0941\u0915\u094d\u0924 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f \u0905\u0928\u0941\u0930\u0942\u092a \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0907\u0928\u092a\u0941\u091f) \u0915\u0947 \u0905\u0902\u0924\u0930\u094d\u0917\u0924 \u0906\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%85%E0%A4%A8%E0%A5%8D%E0%A4%AF_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%BE%E0%A4%A5_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%95%E0%A4%BE_%E0%A4%86%E0%A4%A6%E0%A4%BE%E0%A4%A8-%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%A6%E0%A4%BE%E0%A4%A8_%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A5%87_%E0%A4%AA%E0%A4%B0\"><\/span>\u0905\u0928\u094d\u092f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0947 \u0938\u093e\u0925 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u093e \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u092a\u0930<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u091c\u0948\u0938\u093e \u0915\u093f \u092a\u0939\u0932\u0947 \u0909\u0932\u094d\u0932\u0947\u0916 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u094b \u092c\u0947\u091a\u0928\u0947 \u092a\u0930 \u0909\u0938\u0915\u0947 \u0932\u093e\u092d \u092a\u0930 \u0915\u0930 \u0932\u0917\u0928\u0947 \u0915\u0940 \u092c\u093e\u0924 \u0938\u092e\u091d \u092e\u0947\u0902 \u0906\u0924\u0940 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e \u0905\u0917\u0930 \u0906\u092a \u0905\u0928\u094d\u092f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0947 \u0938\u093e\u0925 \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u092d\u0940 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u093e \u091c\u0930\u0942\u0930\u0940 \u0939\u0948 \u0915\u093f (\u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u093e \u092c\u093e\u091c\u093e\u0930 \u092e\u0942\u0932\u094d\u092f &#8211; \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u090f \u0917\u090f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0932\u093e\u0917\u0924 = \u0932\u093e\u092d) \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0909\u0938 \u0906\u092f \u092a\u0930 \u0906\u092f\u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0947 \u0924\u094c\u0930 \u092a\u0930, \u092e\u093e\u0928 \u0932\u0940\u091c\u093f\u090f \u0906\u092a\u0928\u0947 10 \u0932\u093e\u0916 \u092f\u0947\u0928 \u092e\u0947\u0902 1 \u092c\u093f\u091f\u0915\u0949\u0907\u0928 \u0916\u0930\u0940\u0926\u093e \u0925\u093e \u091c\u094b \u0915\u093f \u092e\u0942\u0932\u094d\u092f \u092e\u0947\u0902 \u092c\u0922\u093c\u0915\u0930 15 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0915\u0947 \u092c\u0930\u093e\u092c\u0930 10 \u090f\u0925\u0947\u0930\u093f\u092f\u092e \u0915\u0947 \u0938\u093e\u0925 \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930, 10 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0915\u0947 \u092c\u093f\u091f\u0915\u0949\u0907\u0928 \u0915\u0947 \u092c\u0926\u0932\u0947 \u092e\u0947\u0902 \u0906\u092a\u0915\u094b 15 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0915\u0947 \u090f\u0925\u0947\u0930\u093f\u092f\u092e \u092e\u093f\u0932\u0947, \u0907\u0938\u0932\u093f\u090f \u0915\u0947\u0935\u0932 \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0928\u0947 \u0938\u0947 \u0939\u0940 15 \u0932\u093e\u0916 \u092f\u0947\u0928 &#8211; 10 \u0932\u093e\u0916 \u092f\u0947\u0928 = 5 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0915\u093e \u0932\u093e\u092d \u0939\u0941\u0906, \u0914\u0930 \u0907\u0938 5 \u0932\u093e\u0916 \u092f\u0947\u0928 \u092a\u0930 \u0906\u092f\u0915\u0930 \u0932\u0917\u0947\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u092f\u0939\u093e\u0901 \u092a\u0930 \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u0947 \u0935\u093e\u0932\u0940 \u092c\u093e\u0924 \u092f\u0939 \u0939\u0948 \u0915\u093f \u0915\u0947\u0935\u0932 \u0906\u0926\u093e\u0928-\u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948, \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902 \u0915\u094b\u0908 \u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0928\u0939\u0940\u0902 \u0939\u0941\u0908 \u0939\u0948\u0964 \u0906\u092f\u0915\u0930 \u0915\u0940 \u0905\u0926\u093e\u092f\u0917\u0940 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0918\u094b\u0937\u0923\u093e \u092e\u0947\u0902 \u0906\u0935\u0936\u094d\u092f\u0915\u0924\u093e \u0939\u094b\u0924\u0940 \u0939\u0948, \u0907\u0938\u0932\u093f\u090f \u0906\u0935\u0936\u094d\u092f\u0915 \u0927\u0928\u0930\u093e\u0936\u093f \u0915\u094b \u0939\u093e\u0925 \u092e\u0947\u0902 \u0930\u0916\u0928\u093e \u091c\u0930\u0942\u0930\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u090a\u092a\u0930 \u0926\u093f\u090f \u0917\u090f \u0909\u0926\u093e\u0939\u0930\u0923 \u092e\u0947\u0902 5 \u0932\u093e\u0916 \u092f\u0947\u0928 \u0915\u093e \u0932\u093e\u092d \u0932\u093e\u092d \u092e\u0947\u0902 \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u090f\u0917\u093e \u0914\u0930 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f \u0915\u0940 \u0917\u0923\u0928\u093e \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%B5%E0%A4%BF%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A5%80%E0%A4%AF_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%B7_%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%82%E0%A4%A4_%E0%A4%A4%E0%A4%95_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%86%E0%A4%AD%E0%A4%BE%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A4%BE_%E0%A4%95%E0%A5%8B_%E0%A4%A7%E0%A4%BE%E0%A4%B0%E0%A4%A3_%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A5%87_%E0%A4%94%E0%A4%B0_%E0%A4%AE%E0%A5%82%E0%A4%B2%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%82%E0%A4%95%E0%A4%A8_%E0%A4%95%E0%A4%B0%E0%A4%A8%E0%A5%87_%E0%A4%95%E0%A5%80_%E0%A4%B8%E0%A5%8D%E0%A4%A5%E0%A4%BF%E0%A4%A4%E0%A4%BF_%E0%A4%AE%E0%A5%87%E0%A4%82\"><\/span>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u0924\u0915 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u094b \u0927\u093e\u0930\u0923 \u0915\u0930\u0928\u0947 \u0914\u0930 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u094d\u0925\u093f\u0924\u093f \u092e\u0947\u0902<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0927\u093e\u0930\u0923 \u0915\u0940 \u0917\u0908 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u094b \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092e\u0947\u0902, \u092f\u0926\u093f \u090f\u0915 \u0938\u0915\u094d\u0930\u093f\u092f \u092c\u093e\u091c\u093e\u0930 \u092e\u094c\u091c\u0942\u0926 \u0939\u0948, \u0924\u094b \u091c\u093e\u092a\u093e\u0928\u0940 \u0935\u094d\u092f\u093e\u0935\u0939\u093e\u0930\u093f\u0915 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0930\u093f\u092a\u094b\u0930\u094d\u091f \u0938\u0902\u0916\u094d\u092f\u093e 38 (\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff13\uff18\u53f7) \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u092c\u093e\u091c\u093e\u0930 \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f (\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u0915\u093e \u092e\u093e\u0930\u094d\u0915\u0947\u091f \u092a\u094d\u0930\u093e\u0907\u0938) \u0915\u094b \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u0947 \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0914\u0930 \u092c\u0939\u0940 \u092e\u0942\u0932\u094d\u092f \u0914\u0930 \u0915\u0947 \u092c\u0940\u091a \u0915\u093e \u0905\u0902\u0924\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0905\u0935\u0927\u093f \u0915\u0947 \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u0902\u092d\u093e\u0932\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u0926\u093f \u0938\u0915\u094d\u0930\u093f\u092f \u092c\u093e\u091c\u093e\u0930 \u092e\u094c\u091c\u0942\u0926 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u092f\u0926\u093f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0928\u093f\u092a\u091f\u093e\u0928 \u092e\u0942\u0932\u094d\u092f (\u0936\u0942\u0928\u094d\u092f \u092f\u093e \u0928\u094b\u091f \u092e\u0942\u0932\u094d\u092f \u0938\u0939\u093f\u0924) \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0932\u093e\u0917\u0924 \u0938\u0947 \u0915\u092e \u0939\u0948, \u0924\u094b \u0909\u0938 \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0928\u093f\u092a\u091f\u093e\u0928 \u092e\u0942\u0932\u094d\u092f \u0915\u094b \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e, \u0914\u0930 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0932\u093e\u0917\u0924 \u0914\u0930 \u0909\u0938 \u0905\u0928\u0941\u092e\u093e\u0928\u093f\u0924 \u0928\u093f\u092a\u091f\u093e\u0928 \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u092c\u0940\u091a \u0915\u093e \u0905\u0902\u0924\u0930 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u0905\u0935\u0927\u093f \u0915\u0940 \u0939\u093e\u0928\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u0902\u092d\u093e\u0932\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0907\u0938 \u092d\u093e\u0917 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0943\u092a\u092f\u093e \u0907\u0938\u0947 \u091c\u093e\u092a\u093e\u0928\u0940 \u0907\u0928\u094d\u0935\u0947\u0902\u091f\u0930\u0940 \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u0947 \u092e\u093e\u0932 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0939\u093e\u0928\u093f \u0915\u0947 \u0909\u092a\u091a\u093e\u0930 (\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c\uff19\u53f7) \u0915\u0947 \u0938\u092e\u093e\u0928 \u092e\u093e\u0928\u0947\u0902\u0964<\/p>\n\n\n\n<p>\u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u092f\u0926\u093f \u090f\u0915 \u0938\u0915\u094d\u0930\u093f\u092f \u092c\u093e\u091c\u093e\u0930 \u092e\u094c\u091c\u0942\u0926 \u0939\u0948, \u0924\u094b \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0947 \u0909\u092a\u091a\u093e\u0930 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u092e\u093e\u0930\u094d\u0915\u0947\u091f \u0935\u0948\u0932\u094d\u092f\u0942 \u092e\u0947\u0925\u0921 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u093f\u0924 \u0930\u093e\u0936\u093f \u0915\u094b \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u0947 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u092e\u0942\u0932\u094d\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0914\u0930, \u092f\u0926\u093f \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0932\u093e\u092d \u092f\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0939\u093e\u0928\u093f \u0939\u094b\u0924\u0940 \u0939\u0948, \u0924\u094b \u0909\u0928\u094d\u0939\u0947\u0902 \u0915\u094d\u0930\u092e\u0936\u0903 \u0932\u093e\u092d \u092f\u093e \u0939\u093e\u0928\u093f \u092e\u0947\u0902 \u091c\u094b\u0921\u093c\u093e \u091c\u093e\u090f\u0917\u093e\u0964 \u0926\u0942\u0938\u0930\u0940 \u0913\u0930, \u092f\u0926\u093f \u0938\u0915\u094d\u0930\u093f\u092f \u092c\u093e\u091c\u093e\u0930 \u092e\u094c\u091c\u0942\u0926 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0924\u094b \u0909\u0938 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u093e \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0913\u0930\u093f\u091c\u093f\u0928\u0932 \u0915\u0949\u0938\u094d\u091f \u092e\u0947\u0925\u0921 \u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0915\u093f\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0914\u0930 \u0907\u0938\u0932\u093f\u090f \u0932\u093e\u092d \u092f\u093e \u0939\u093e\u0928\u093f \u0928\u0939\u0940\u0902 \u0939\u094b\u0917\u0940\u0964<\/p>\n\n\n\n<p>\u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 \u0932\u0949 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0932\u0949 \u0938\u0947 \u0905\u0932\u0917, \u0907\u0938 \u0924\u0930\u0939 \u0915\u093e \u0909\u092a\u091a\u093e\u0930 \u0928\u0939\u0940\u0902 \u0939\u0948, \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0905\u0902\u0924 \u092e\u0947\u0902 \u092e\u093e\u0930\u094d\u0915\u0947\u091f \u0935\u0948\u0932\u094d\u092f\u0942 \u092e\u0942\u0932\u094d\u092f\u093e\u0902\u0915\u0928 \u0928\u0939\u0940\u0902 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u092f\u093e\u0928\u0940, \u092f\u0926\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u094b \u0915\u0947\u0935\u0932 \u0927\u093e\u0930\u0923 \u0915\u0930\u0924\u093e \u0939\u0948, \u0924\u094b \u0909\u0938 \u092a\u0930 \u0915\u0930 \u0928\u0939\u0940\u0902 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u090f\u0917\u093e, \u0914\u0930 \u0915\u0947\u0935\u0932 \u0909\u0938 \u0935\u0930\u094d\u0937 \u092e\u0947\u0902 \u091c\u092c \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0938\u0947 \u0932\u093e\u092d \u0939\u094b\u0924\u093e \u0939\u0948, \u0924\u092c \u0909\u0938 \u0932\u093e\u092d \u0915\u094b \u0935\u093f\u0935\u093f\u0927 \u0906\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u0902\u092d\u093e\u0932\u093e \u091c\u093e\u090f\u0917\u093e\u0964<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%AF%E0%A4%A6%E0%A4%BF_%E0%A4%86%E0%A4%AA%E0%A4%A8%E0%A5%87_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%86%E0%A4%AD%E0%A4%BE%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%81%E0%A4%A6%E0%A5%8D%E0%A4%B0%E0%A4%BE_%E0%A4%95%E0%A4%BE_%E0%A4%89%E0%A4%AA%E0%A4%AF%E0%A5%8B%E0%A4%97_%E0%A4%95%E0%A4%B0%E0%A4%95%E0%A5%87_%E0%A4%85%E0%A4%A8%E0%A5%8D%E0%A4%AF_%E0%A4%B8%E0%A4%82%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%A4%E0%A4%BF_%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%AA%E0%A5%8D%E0%A4%A4_%E0%A4%95%E0%A5%80_%E0%A4%B9%E0%A5%88\"><\/span>\u092f\u0926\u093f \u0906\u092a\u0928\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0905\u0928\u094d\u092f \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0940 \u0939\u0948<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a\u0928\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0915\u094b\u0908 \u0935\u0938\u094d\u0924\u0941 \u0916\u0930\u0940\u0926\u0940 \u0939\u0948, \u0924\u094b \u0907\u0938\u0947 \u0906\u092a\u0915\u0947 \u0926\u094d\u0935\u093e\u0930\u093e \u0927\u093e\u0930\u093f\u0924 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u0947 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u0923 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u0916\u0930\u0940\u0926\u0940 \u0917\u0908 \u0935\u0938\u094d\u0924\u0941 \u0915\u0940 \u0915\u0940\u092e\u0924 \u0914\u0930 \u0939\u0938\u094d\u0924\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924\u093f \u0932\u093e\u0917\u0924 \u0915\u0947 \u092c\u0940\u091a \u0915\u0947 \u0905\u0902\u0924\u0930 \u0915\u094b \u0906\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0917\u0923\u0928\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0964 \u092f\u0939 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 (\u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0930) \u0914\u0930 \u0907\u0928\u0915\u092e \u091f\u0948\u0915\u094d\u0938 (\u091c\u093e\u092a\u093e\u0928\u0940 \u0906\u092f\u0915\u0930) \u0926\u094b\u0928\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u092c \u0906\u092a \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u0915\u0930\u093e\u0927\u093e\u0928 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u091f\u0948\u0915\u094d\u0938 (\u0909\u092a\u092d\u094b\u0917 \u0915\u0930) \u0915\u0940 \u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0918\u094b\u0937\u0923\u093e \u0915\u0930\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0935\u0938\u094d\u0924\u0941 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0915\u0947 \u0932\u093f\u090f \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0940 \u0917\u0908 \u0930\u093e\u0936\u093f \u0915\u094b \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0940 \u0917\u0923\u0928\u093e 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class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh3.googleusercontent.com\/CRSLei08rvKTg2Pj2sNyJifCqmljkn-OqWtXHxLJ9WABry_oc7f-179Riqu7_X0e5Nak5JWd3ywwuazKriNlkOYn-jrAcUtXaHxp2KnEJoViYmEG92aKWCSvlGP17eXrzcsPtEEuUjCvACmdG0xq-snXj8_MybUvGlaBryli654104P-v2LU1N6fWz3EuA\" alt=\"\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092a\u0930 \u0932\u0917\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u0930 \u0915\u094b \u0915\u0948\u0938\u0947 \u092c\u091a\u093e\u090f\u0902?\" \/><\/figure>\n\n\n\n<p>\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0938\u0947 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0906\u092f \u0915\u094b \u0906\u092f\u0915\u0930 \u0905\u0927\u093f\u0928\u093f\u092f\u092e \u0915\u0947 \u0924\u0939\u0924 \u0935\u093f\u0935\u093f\u0927 \u0906\u092f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0914\u0930 \u0907\u0938\u0947 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926, \u0928\u093f\u0930\u094d\u0927\u093e\u0930\u093f\u0924 \u0915\u093f\u090f \u0917\u090f \u0906\u092f\u0915\u0930 \u0915\u0940 \u0930\u093e\u0936\u093f \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u094b\u0924\u093e \u0939\u0948\u0964 \u0924\u094b, \u0915\u0930 \u092c\u091a\u0924 \u0915\u0947 \u0932\u093f\u090f \u0915\u094c\u0928 \u0938\u0947 \u0909\u092a\u093e\u092f \u0905\u092a\u0928\u093e\u090f \u091c\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902?<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%86%E0%A4%AF%E0%A4%95%E0%A4%B0_%E0%A4%94%E0%A4%B0_%E0%A4%9C%E0%A4%BE%E0%A4%AA%E0%A4%BE%E0%A4%A8%E0%A5%80_%E0%A4%95%E0%A5%89%E0%A4%B0%E0%A5%8D%E0%A4%AA%E0%A5%8B%E0%A4%B0%E0%A5%87%E0%A4%9F_%E0%A4%9F%E0%A5%88%E0%A4%95%E0%A5%8D%E0%A4%B8_%E0%A4%95%E0%A5%80_%E0%A4%A6%E0%A4%B0%E0%A5%8B%E0%A4%82_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%85%E0%A4%82%E0%A4%A4%E0%A4%B0\"><\/span>\u0906\u092f\u0915\u0930 \u0914\u0930 \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0940 \u0926\u0930\u094b\u0902 \u092e\u0947\u0902 \u0905\u0902\u0924\u0930<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0930\u0942\u092a \u0938\u0947 \u0915\u0930 \u092c\u091a\u0924 \u0915\u0930\u0928\u0947 \u0915\u093e \u090f\u0915 \u0924\u0930\u0940\u0915\u093e \u0915\u0902\u092a\u0928\u0940 \u092c\u0928\u093e\u0928\u093e \u0939\u0948, \u092f\u093e\u0928\u0940 \u090f\u0915 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u0936\u0928 \u0915\u0940 \u0938\u094d\u0925\u093e\u092a\u0928\u093e \u0915\u0930\u0928\u093e\u0964 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u0936\u0928 \u092a\u0930 \u0906\u092f\u0915\u0930 \u0915\u0947 \u092c\u091c\u093e\u092f \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 1 \u0905\u0930\u092c \u092f\u0947\u0928 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0940 \u092a\u0942\u0902\u091c\u0940 \u0935\u093e\u0932\u0947 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u0936\u0928 \u092a\u0930, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f \u092a\u0930 \u090f\u0915 \u0938\u092e\u093e\u0928 23.2% \u0915\u0930 \u0932\u0917\u0924\u093e \u0939\u0948, \u091c\u092c\u0915\u093f 1 \u0905\u0930\u092c \u092f\u0947\u0928 \u0938\u0947 \u0915\u092e \u0915\u0940 \u092a\u0942\u0902\u091c\u0940 \u0935\u093e\u0932\u0947 \u091b\u094b\u091f\u0947 \u0914\u0930 \u092e\u0927\u094d\u092f\u092e \u0906\u0915\u093e\u0930 \u0915\u0947 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u0936\u0928 \u092a\u0930 8 \u092e\u093f\u0932\u093f\u092f\u0928 \u092f\u0947\u0928 \u0924\u0915 \u0915\u0940 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f \u092a\u0930 15% \u0914\u0930 \u0909\u0938\u0938\u0947 \u0905\u0927\u093f\u0915 \u092a\u0930 23.2% \u0915\u093e \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0932\u0917\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0906\u092f\u0915\u0930 \u0915\u0940 \u0926\u0930\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f, \u0915\u0943\u092a\u092f\u093e \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0906\u092f\u0915\u0930 \u0915\u0940 \u0924\u094d\u0935\u0930\u093f\u0924 \u0917\u0923\u0928\u093e \u0924\u093e\u0932\u093f\u0915\u093e \u0915\u094b \u0926\u0947\u0916\u0947\u0902\u0964<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/monolith-law.jp\/wp-content\/uploads\/2023\/01\/d24df14d7ef23bc8e6906e51fea4c1ce-1-1024x555.jpg\" alt=\"\u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0915\u0941\u0932 \u0906\u092f, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u0928 \u0906\u092f, \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0938\u0947\u0935\u093e\u0928\u093f\u0935\u0943\u0924\u094d\u0924\u093f \u0906\u092f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0915\u0930 \u0926\u0930\u0947\u0902\" class=\"wp-image-58627\" \/><\/figure>\n\n\n\n<p>\u0917\u0923\u0928\u093e \u0909\u0926\u093e\u0939\u0930\u0923: \u092f\u0926\u093f \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0915\u0941\u0932 \u0906\u092f 7 \u092e\u093f\u0932\u093f\u092f\u0928 \u092f\u0947\u0928 \u0939\u0948 (\u0906\u092f \u0915\u091f\u094c\u0924\u0940 \u0930\u093e\u0936\u093f \u0915\u094b \u0928\u0939\u0940\u0902 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948), \u0924\u094b 23% \u0915\u0940 \u0915\u0930 \u0926\u0930 \u0914\u0930 636,000 \u092f\u0947\u0928 \u0915\u0940 \u0915\u091f\u094c\u0924\u0940 \u0930\u093e\u0936\u093f \u0932\u093e\u0917\u0942 \u0939\u094b\u0924\u0940 \u0939\u0948, \u0907\u0938\u0932\u093f\u090f \u0926\u0947\u092f \u0915\u0930 \u0930\u093e\u0936\u093f \u0928\u093f\u092e\u094d\u0928\u093e\u0928\u0941\u0938\u093e\u0930 \u0917\u0923\u0928\u093e \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948 (\u091c\u093e\u092a\u093e\u0928\u0940 \u0906\u092f\u0915\u0930 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0905\u0928\u0941\u091a\u094d\u091b\u0947\u0926 89 \u0915\u0947 \u092a\u0948\u0930\u093e\u0917\u094d\u0930\u093e\u092b 1)\u0964<\/p>\n\n\n\n<p>7,000,000 \u092f\u0947\u0928 \u00d7 23% &#8211; 636,000 \u092f\u0947\u0928 = 974,000 \u092f\u0947\u0928<\/p>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u0906\u092f\u0915\u0930 \u092e\u0947\u0902 4 \u0915\u0930\u094b\u0921\u093c \u092f\u0947\u0928 \u0938\u0947 \u0905\u0927\u093f\u0915 \u0915\u0940 \u0906\u092f \u092a\u0930 \u0932\u093e\u0917\u0942 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0905\u0927\u093f\u0915\u0924\u092e 45% \u0915\u0940 \u0915\u0930 \u0926\u0930 \u0915\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u0930\u0928\u0947 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u0930\u0947\u0902, \u0924\u094b \u0906\u092f \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0915\u0902\u092a\u0928\u0940 \u092c\u0928\u093e\u0928\u0947 \u0938\u0947 &#8216;\u0915\u0930 \u092c\u091a\u0924&#8217; \u0938\u0902\u092d\u0935 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u0928\u093f\u0935\u093e\u0938\u0940 \u0915\u0930, \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u092c\u093f\u091c\u0928\u0947\u0938 \u091f\u0948\u0915\u094d\u0938, \u0935\u093f\u0936\u0947\u0937 \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u092c\u093f\u091c\u0928\u0947\u0938 \u091f\u0948\u0915\u094d\u0938, \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0947 \u0938\u093e\u0925-\u0938\u093e\u0925 \u0909\u0924\u094d\u092a\u093e\u0926\u094b\u0902 \u0915\u0940 \u0916\u0930\u0940\u0926 \u0914\u0930 \u092c\u093f\u0915\u094d\u0930\u0940 \u092a\u0930 \u092d\u0940 \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0902\u091c\u094d\u092f\u0942\u092e\u0930 \u091f\u0948\u0915\u094d\u0938 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0938\u093e\u092e\u093e\u0928\u094d\u092f\u0924\u0903, \u092f\u0926\u093f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0938\u0947 \u0906\u092f 5 \u0938\u0947 6 \u092e\u093f\u0932\u093f\u092f\u0928 \u092f\u0947\u0928 \u0915\u0947 \u092c\u0940\u091a \u0939\u0948, \u0924\u094b \u0915\u0902\u092a\u0928\u0940 \u092c\u0928\u093e\u0928\u093e \u0905\u0927\u093f\u0915 \u092b\u093e\u092f\u0926\u0947\u092e\u0902\u0926 \u092e\u093e\u0928\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0935\u0930\u094d\u0924\u092e\u093e\u0928 \u092e\u0947\u0902, 1 \u092f\u0947\u0928 \u0915\u0940 \u092a\u0942\u0902\u091c\u0940 \u0938\u0947 \u092d\u0940 \u0915\u0902\u092a\u0928\u0940 \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0915\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948, \u0907\u0938\u0932\u093f\u090f \u0915\u0902\u092a\u0928\u0940 \u092c\u0928\u093e\u0928\u093e \u092a\u0939\u0932\u0947 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u092e\u0947\u0902 \u0906\u0938\u093e\u0928 \u0939\u094b \u0917\u092f\u093e \u0939\u0948\u0964 \u0915\u0902\u092a\u0928\u0940 \u0938\u094d\u0925\u093e\u092a\u093f\u0924 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0916\u0930\u094d\u091a\u0947 \u0906\u0924\u0947 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u092f\u0926\u093f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0938\u0947 \u0906\u092f \u0905\u0927\u093f\u0915 \u0939\u0948, \u0924\u094b \u0915\u0902\u092a\u0928\u0940 \u092c\u0928\u093e\u0928\u0947 \u0915\u093e \u0935\u093f\u0915\u0932\u094d\u092a \u092d\u0940 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924, \u091c\u093e\u092a\u093e\u0928\u0940 \u0906\u092f\u0915\u0930 \u0915\u093e\u0928\u0942\u0928 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930, \u092f\u0926\u093f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0947 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0938\u0947 \u0939\u093e\u0928\u093f \u0939\u094b\u0924\u0940 \u0939\u0948, \u0924\u094b \u092d\u0940 \u0909\u0938\u0947 \u0915\u0947\u0935\u0932 \u0909\u0938\u0940 \u092e\u093f\u0936\u094d\u0930\u093f\u0924 \u0906\u092f \u0915\u0947 \u092d\u0940\u0924\u0930 \u0939\u0940 \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948, \u0914\u0930 \u0905\u0928\u094d\u092f \u0906\u092f \u0915\u0947 \u0938\u093e\u0925 \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u0930\u0928\u093e \u0938\u0902\u092d\u0935 \u0928\u0939\u0940\u0902 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0926\u0942\u0938\u0930\u0940 \u0913\u0930, \u091c\u093e\u092a\u093e\u0928\u0940 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0935\u0930\u094d\u0937 \u0915\u0947 \u0932\u093e\u092d \u0938\u0947 \u0939\u093e\u0928\u093f \u0915\u094b \u0918\u091f\u093e\u0915\u0930 \u0915\u0930 \u092f\u094b\u0917\u094d\u092f \u0906\u092f \u092a\u0930 \u0932\u0917\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948, \u0907\u0938\u0932\u093f\u090f \u0932\u093e\u092d \u0914\u0930 \u0939\u093e\u0928\u093f \u0915\u094b \u0938\u092e\u093e\u092f\u094b\u091c\u093f\u0924 \u0915\u0930\u0928\u093e \u0938\u0902\u092d\u0935 \u0939\u0948\u0964 \u0907\u0938\u0932\u093f\u090f, \u092f\u0926\u093f \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u0947 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id=\"%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%B5%E0%A4%B0%E0%A5%8D%E0%A4%9A%E0%A5%81%E0%A4%85%E0%A4%B2_%E0%A4%95%E0%A4%B0%E0%A5%87%E0%A4%82%E0%A4%B8%E0%A5%80_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%A8%E0%A4%BF%E0%A4%B5%E0%A5%87%E0%A4%B6_%E0%A4%94%E0%A4%B0_%E0%A4%B9%E0%A5%8B%E0%A4%B2%E0%A5%8D%E0%A4%A1%E0%A4%BF%E0%A4%82%E0%A4%97_%E0%A4%95%E0%A4%B0%E0%A4%A4%E0%A5%87_%E0%A4%B8%E0%A4%AE%E0%A4%AF_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%BE%E0%A4%B5%E0%A4%A7%E0%A4%BE%E0%A4%A8%E0%A4%BF%E0%A4%AF%E0%A4%BE%E0%A4%82\"><\/span>\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u092e\u0947\u0902 \u0928\u093f\u0935\u0947\u0936 \u0914\u0930 \u0939\u094b\u0932\u094d\u0921\u093f\u0902\u0917 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0915\u0947 \u0938\u093e\u0935\u0927\u093e\u0928\u093f\u092f\u093e\u0902<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u092f\u0926\u093f \u0906\u092a \u090f\u0915 \u0915\u0902\u092a\u0928\u0940 \u0915\u093e \u0917\u0920\u0928 \u0915\u0930 \u0930\u0939\u0947 \u0939\u0948\u0902 \u0914\u0930 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 (\u0935\u0930\u094d\u091a\u0941\u0905\u0932 \u0915\u0930\u0947\u0902\u0938\u0940) \u0915\u094b \u0928\u0935\u0928\u093f\u0930\u094d\u092e\u093f\u0924 \u0915\u0902\u092a\u0928\u0940 \u092e\u0947\u0902 \u0938\u094d\u0925\u093e\u0928\u093e\u0902\u0924\u0930\u093f\u0924 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902 \u092f\u093e \u0909\u0938\u092e\u0947\u0902 \u092d\u094c\u0924\u093f\u0915 \u092f\u094b\u0917\u0926\u093e\u0928 \u0915\u0930\u0928\u093e \u091a\u093e\u0939\u0924\u0947 \u0939\u0948\u0902, \u0924\u094b \u0906\u092a \u0915\u0902\u092a\u0928\u0940 \u0915\u094b 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\u091c\u094b\u0916\u093f\u092e \u0915\u094b \u0939\u0947\u091c \u0915\u0930\u0928\u093e \u091c\u0930\u0942\u0930\u0940 \u0939\u0948 \u0924\u093e\u0915\u093f \u0905\u0924\u094d\u092f\u0927\u093f\u0915 \u0932\u093e\u092d \u092f\u093e \u0939\u093e\u0928\u093f \u0928 \u0939\u094b\u0964<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%95%E0%A4%B0_%E0%A4%AC%E0%A4%9A%E0%A4%A4_%E0%A4%95%E0%A5%87_%E0%A4%B5%E0%A4%BF%E0%A4%9A%E0%A4%BE%E0%A4%B0_%E0%A4%95%E0%A5%87_%E0%A4%B8%E0%A4%AE%E0%A4%AF_%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%A8_%E0%A4%A6%E0%A5%87%E0%A4%A8%E0%A5%87_%E0%A4%AF%E0%A5%8B%E0%A4%97%E0%A5%8D%E0%A4%AF_%E0%A4%AC%E0%A4%BF%E0%A4%82%E0%A4%A6%E0%A5%81\"><\/span>\u0915\u0930 \u092c\u091a\u0924 \u0915\u0947 \u0935\u093f\u091a\u093e\u0930 \u0915\u0947 \u0938\u092e\u092f \u0927\u094d\u092f\u093e\u0928 \u0926\u0947\u0928\u0947 \u092f\u094b\u0917\u094d\u092f \u092c\u093f\u0902\u0926\u0941<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0905\u092c \u0924\u0915 \u0939\u092e\u0928\u0947 \u0915\u0930 \u092c\u091a\u0924 \u0915\u0947 \u0924\u0930\u0940\u0915\u094b\u0902 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u093f\u092f\u093e \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u093e \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948 \u0915\u093f \u092f\u0947 \u0924\u0930\u0940\u0915\u0947 \u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u0940 \u0913\u0930 \u0928 \u0932\u0947 \u091c\u093e\u090f\u0901\u0964 \u0907\u0902\u091f\u0930\u0928\u0947\u091f \u092a\u0930 \u0905\u0928\u0947\u0915 &#8216;\u0915\u0930 \u092c\u091a\u0924 \u092f\u094b\u091c\u0928\u093e\u090f\u0901&#8217; \u092a\u094d\u0930\u0938\u094d\u0924\u0941\u0924 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902, \u0932\u0947\u0915\u093f\u0928 \u0909\u0928\u092e\u0947\u0902 \u0938\u0947 \u0915\u0941\u091b \u0917\u0948\u0930\u0915\u093e\u0928\u0942\u0928\u0940 \u0915\u0943\u0924\u094d\u092f\u094b\u0902 \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u092e\u091d\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0902, \u0914\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 \u092c\u093f\u0928\u093e \u0938\u094b\u091a\u0947-\u0938\u092e\u091d\u0947 \u0938\u094d\u0935\u0940\u0915\u093e\u0930 \u0915\u0930\u0928\u093e \u0916\u0924\u0930\u0928\u093e\u0915 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0928\u0940\u091a\u0947 \u0926\u093f\u090f \u0917\u090f \u0909\u0926\u093e\u0939\u0930\u0923 \u0915\u0940 \u0924\u0930\u0939, \u0917\u0932\u0924\u092b\u0939\u092e\u0940 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0940 \u0918\u094b\u0937\u0923\u093e \u092e\u0947\u0902 \u091a\u0942\u0915 \u0915\u0947 \u0932\u093f\u090f, \u092c\u093e\u0926 \u092e\u0947\u0902 \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u0930 \u0935\u0938\u0942\u0932\u0940 \u091c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0915\u0947 \u0915\u0930\u094b\u0902 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902, \u0939\u092e \u0935\u093f\u0936\u0947\u0937\u091c\u094d\u091e\u094b\u0902 \u0938\u0947 \u092a\u0930\u093e\u092e\u0930\u094d\u0936 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u0932\u093e\u0939 \u0926\u0947\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%95%E0%A4%B0_%E0%A4%9A%E0%A5%8B%E0%A4%B0%E0%A5%80_%E0%A4%94%E0%A4%B0_%E0%A4%85%E0%A4%98%E0%A5%8B%E0%A4%B7%E0%A4%BF%E0%A4%A4_%E0%A4%86%E0%A4%AF_%E0%A4%95%E0%A5%87_%E0%A4%AE%E0%A4%BE%E0%A4%AE%E0%A4%B2%E0%A5%87\"><\/span>\u0915\u0930 \u091a\u094b\u0930\u0940 \u0914\u0930 \u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh4.googleusercontent.com\/KgFmKFS_n3iGpEckPYfuSwNZ2YLJKNAc8BgWF7kvWx-hY6QikSV6WBaLd5sUXePVe-bX6N4Fa-GBhPXj-kw3dg2RhNxwExyoWm3LZdckd-_Gvunuv45sbqOnT-wNI-vFQVSXxKLExfkSQP8HjT_fcinczPr3PKV8-wHf49cZ5ZDyxueKxQQNcNLHVw3xWg\" alt=\"\u0915\u0930 \u091a\u094b\u0930\u0940 \u0914\u0930 \u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u0947 \u092e\u093e\u092e\u0932\u0947\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%A8%E0%A4%BF%E0%A4%97%E0%A4%B0%E0%A4%BE%E0%A4%A8%E0%A5%80_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%B5%E0%A5%83%E0%A4%A6%E0%A5%8D%E0%A4%A7%E0%A4%BF\"><\/span>\u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0939\u093e\u0932 \u0915\u0947 \u0935\u0930\u094d\u0937\u094b\u0902 \u092e\u0947\u0902, \u091c\u093e\u092a\u093e\u0928\u0940 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u0930 \u090f\u091c\u0947\u0902\u0938\u0940 \u0914\u0930 \u0915\u0930 \u0935\u093f\u092d\u093e\u0917 \u0928\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 (\u0906\u092d\u093e\u0938\u0940 \u092e\u0941\u0926\u094d\u0930\u093e) \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0906\u092f \u092a\u0930 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u092c\u0922\u093c\u093e \u0926\u0940 \u0939\u0948\u0964 \u0935\u093e\u0938\u094d\u0924\u0935 \u092e\u0947\u0902, \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u0930 \u090f\u091c\u0947\u0902\u0938\u0940 \u0928\u0947 2018 (\u0930\u0947\u0907\u0935\u093e \u092f\u0941\u0917 \u0915\u0947 \u0936\u0941\u0930\u0941\u0906\u0924\u0940 \u0935\u0930\u094d\u0937) \u0938\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0940 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u094b \u092e\u091c\u092c\u0942\u0924 \u0915\u093f\u092f\u093e \u0939\u0948, \u0914\u0930 2020 (\u0930\u0947\u0907\u0935\u093e 2) \u092e\u0947\u0902 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u091c\u093e\u092a\u093e\u0928\u0940 \u0928\u0947\u0936\u0928\u0932 \u091f\u0948\u0915\u094d\u0938 \u090f\u091c\u0947\u0902\u0938\u0940 \u091c\u0928\u0930\u0932 \u092a\u094d\u0930\u094b\u0935\u093f\u091c\u0928\u094d\u0938 \u0932\u0949 \u0915\u094b \u0932\u093e\u0917\u0942 \u0915\u093f\u092f\u093e \u0917\u092f\u093e, \u091c\u093f\u0938\u0938\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u090f\u0915\u094d\u0938\u091a\u0947\u0902\u091c \u0911\u092a\u0930\u0947\u091f\u0930\u094b\u0902 \u0938\u0947 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u093e \u0938\u0902\u092d\u0935 \u0939\u094b \u0917\u092f\u093e\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u0938\u0902\u0936\u094b\u0927\u0928 \u0915\u0947 \u092e\u093e\u0927\u094d\u092f\u092e \u0938\u0947, \u091c\u093e\u092a\u093e\u0928\u0940 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u0930 \u090f\u091c\u0947\u0902\u0938\u0940 \u0906\u0926\u093f \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u0939\u094b \u0917\u090f \u0939\u0948\u0902, \u0914\u0930 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u0917\u0924 \u0914\u0930 \u0915\u0949\u0930\u094d\u092a\u094b\u0930\u0947\u091f, \u0907\u0930\u093e\u0926\u0924\u0928 \u092f\u093e \u0905\u0928\u091c\u093e\u0928\u0947 \u092e\u0947\u0902, \u0915\u0930 \u0918\u094b\u0937\u0923\u093e \u0915\u0940 \u0928\u093f\u0917\u0930\u093e\u0928\u0940 \u0915\u094b \u092e\u091c\u092c\u0942\u0924 \u0915\u093f\u092f\u093e \u0917\u092f\u093e \u0939\u0948\u0964<\/p>\n\n\n\n<p>\u0907\u0938\u0915\u0947 \u0905\u0932\u093e\u0935\u093e, 2021 (\u0930\u0947\u0907\u0935\u093e 3) \u092e\u0947\u0902, \u0915\u093e\u0902\u0924\u094b-\u0936\u093f\u0928\u0947\u0924\u094d\u0938\u0941 \u091c\u093e\u092a\u093e\u0928\u0940 \u0930\u093e\u0937\u094d\u091f\u094d\u0930\u0940\u092f \u0915\u0930 \u090f\u091c\u0947\u0902\u0938\u0940 \u0915\u0940 \u0905\u0917\u0941\u0935\u093e\u0908 \u092e\u0947\u0902, \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b\u0915\u0930\u0947\u0902\u0938\u0940 \u090f\u0921\u093e\u0915\u0949\u0907\u0928 \u0915\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u0938\u0947 \u0932\u093e\u092d \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0915\u094d\u0924\u093f\u092f\u094b\u0902 \u092a\u0930 \u090f\u0915 \u092c\u0921\u093c\u0947 \u092a\u0948\u092e\u093e\u0928\u0947 \u092a\u0930 \u0915\u0930 \u091c\u093e\u0902\u091a \u0915\u0940 \u0917\u0908\u0964 \u0907\u0938\u0915\u0947 \u092a\u0930\u093f\u0923\u093e\u092e\u0938\u094d\u0935\u0930\u0942\u092a, \u0915\u0908 \u0932\u094b\u0917\u094b\u0902 \u0915\u094b 1.4 \u0905\u0930\u092c \u092f\u0947\u0928 \u0915\u0940 \u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u093e \u092a\u0924\u093e \u091a\u0932\u093e, \u0914\u0930 \u0905\u0918\u094b\u0937\u093f\u0924 \u0906\u092f \u0915\u0947 \u0932\u093f\u090f \u0905\u0902\u0921\u0930\u0938\u094d\u091f\u0947\u091f\u092e\u0947\u0902\u091f \u092a\u0947\u0928\u0932\u094d\u091f\u0940 \u091f\u0948\u0915\u094d\u0938 \u0938\u0939\u093f\u0924, \u0932\u0917\u092d\u0917 670 \u092e\u093f\u0932\u093f\u092f\u0928 \u092f\u0947\u0928 \u0915\u093e \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0915\u0930 \u0932\u0917\u093e\u092f\u093e \u0917\u092f\u093e\u0964<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E0%A4%95%E0%A4%B0_%E0%A4%9A%E0%A5%8B%E0%A4%B0%E0%A5%80_%E0%A4%95%E0%A5%87_%E0%A4%AE%E0%A4%BE%E0%A4%AE%E0%A4%B2%E0%A5%87\"><\/span>\u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u0947 \u092e\u093e\u092e\u0932\u0947<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0907\u0936\u093f\u0915\u093e\u0935\u093e \u092a\u094d\u0930\u093e\u0902\u0924 \u0915\u0947 \u090f\u0915 \u0915\u0902\u092a\u0928\u0940 \u0905\u0927\u093f\u0915\u093e\u0930\u0940 \u0928\u0947 \u092c\u093f\u091f\u0915\u0949\u0907\u0928 \u0938\u0947 190 \u092e\u093f\u0932\u093f\u092f\u0928 \u092f\u0947\u0928 \u0915\u0947 \u092c\u0930\u093e\u092c\u0930 \u0915\u093e \u0932\u093e\u092d \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e, \u0932\u0947\u0915\u093f\u0928 \u0915\u0930 \u0918\u094b\u0937\u0923\u093e \u092e\u0947\u0902 \u0915\u0947\u0935\u0932 1.2 \u092e\u093f\u0932\u093f\u092f\u0928 \u092f\u0947\u0928 \u0915\u093e \u0932\u093e\u092d \u0926\u093f\u0916\u093e\u092f\u093e\u0964 \u0907\u0938 \u092a\u0930 \u0915\u093e\u0928\u093e\u091c\u093c\u093e\u0935\u093e \u091c\u093f\u0932\u093e \u0905\u0926\u093e\u0932\u0924 \u0928\u0947 \u0909\u0938 \u0935\u094d\u092f\u0915\u094d\u0924\u093f \u0915\u094b \u090f\u0915 \u0935\u0930\u094d\u0937 \u0915\u0940 \u091c\u0947\u0932 \u0915\u0940 \u0938\u091c\u093e, \u0924\u0940\u0928 \u0935\u0930\u094d\u0937 \u0915\u0940 \u0938\u091c\u093e \u0915\u0940 \u0938\u094d\u0925\u0917\u0928 \u0914\u0930 18 \u092e\u093f\u0932\u093f\u092f\u0928 \u092f\u0947\u0928 \u0915\u093e \u091c\u0941\u0930\u094d\u092e\u093e\u0928\u093e \u0932\u0917\u093e\u0928\u0947 \u0915\u093e \u0926\u094b\u0937\u0940 \u092a\u093e\u092f\u093e\u0964<\/p>\n\n\n\n<p>\u0907\u0938 \u092e\u093e\u092e\u0932\u0947 \u092e\u0947\u0902, \u0935\u093f\u0936\u093e\u0932 \u0932\u093e\u092d \u0915\u094b \u0908\u092e\u093e\u0928\u0926\u093e\u0930\u0940 \u0938\u0947 \u0918\u094b\u0937\u093f\u0924 \u0928 \u0915\u0930\u0928\u0947 \u0915\u0940 \u0938\u092e\u0938\u094d\u092f\u093e 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id=\"%E0%A4%B8%E0%A4%BE%E0%A4%B0%E0%A4%BE%E0%A4%82%E0%A4%B6_%E0%A4%AC%E0%A4%BE%E0%A4%B0-%E0%A4%AC%E0%A4%BE%E0%A4%B0_%E0%A4%B8%E0%A4%82%E0%A4%B6%E0%A5%8B%E0%A4%A7%E0%A4%BF%E0%A4%A4_%E0%A4%B9%E0%A5%8B%E0%A4%A8%E0%A5%87_%E0%A4%B5%E0%A4%BE%E0%A4%B2%E0%A5%87_%E0%A4%95%E0%A5%8D%E0%A4%B0%E0%A4%BF%E0%A4%AA%E0%A5%8D%E0%A4%9F%E0%A5%8B_%E0%A4%8F%E0%A4%B8%E0%A5%87%E0%A4%9F%E0%A5%8D%E0%A4%B8_%E0%A4%95%E0%A5%87_%E0%A4%95%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A4%BE%E0%A4%A8_%E0%A4%AE%E0%A5%87%E0%A4%82_%E0%A4%B5%E0%A4%BF%E0%A4%B6%E0%A5%87%E0%A4%B7%E0%A4%9C%E0%A5%8D%E0%A4%9E_%E0%A4%B8%E0%A5%87_%E0%A4%AA%E0%A4%B0%E0%A4%BE%E0%A4%AE%E0%A4%B0%E0%A5%8D%E0%A4%B6_%E0%A4%B2%E0%A5%87%E0%A4%82\"><\/span>\u0938\u093e\u0930\u093e\u0902\u0936: \u092c\u093e\u0930-\u092c\u093e\u0930 \u0938\u0902\u0936\u094b\u0927\u093f\u0924 \u0939\u094b\u0928\u0947 \u0935\u093e\u0932\u0947 \u0915\u094d\u0930\u093f\u092a\u094d\u091f\u094b \u090f\u0938\u0947\u091f\u094d\u0938 \u0915\u0947 \u0915\u0930\u093e\u0927\u093e\u0928 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[&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":69894,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[20,19],"acf":[],"_links":{"self":[{"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/posts\/69805"}],"collection":[{"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/comments?post=69805"}],"version-history":[{"count":2,"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/posts\/69805\/revisions"}],"predecessor-version":[{"id":69895,"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/posts\/69805\/revisions\/69895"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/media\/69894"}],"wp:attachment":[{"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/media?parent=69805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/categories?post=69805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/monolith.law\/hi\/wp-json\/wp\/v2\/tags?post=69805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}