15
15



               14
                            5%
          14
     14




                    –1–
      15           3(f)




                                    15                3(f)



(1)                200
       200


(2)                                 A                         A      (a)
                                          (b)
                                        (c)


             (d)
                                                (e)
                              (f)
                          A                                          (g)
                                                             (a)   (f)


                                                        A
                   A




                          –2–
(3)                   <
           >


                                  [2022]5



                                            (i)


               (ii)


                                                  A




      15          3(f)




(i)




                          –3–
(ii)




(iii)




(iv)




        –4–
–5–