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額とする。この場合において、耐用年数及び残存価額は、法人税法（昭和４０年法律第３４号）の定めるところによるものとする。ただし、新規に一般ガス導管事業者間の供給区域を連結する導管又は特定導管（施行規則第一条第二項第八号ニに該当するものを除く。この表及び第２表において同じ。）を敷設する場合であって、当該導管の耐用年数を３０年とした定率法及び定額法により算定した額が上記の計算方法により算定した額よりも低い場合においては、この方法により算定した額とすることができる。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["なお、新設事業者にあっては、減価償却費の計算は、定額法によるものとする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["需給調整費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ａ．調整力コスト"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["原価算定期間中における調整力の確保に要する費用（事業報酬相当額及び法人税等相当額を含む。）と、直近実績と原価算定期間中の変動とを考慮した必要調整力（※１）により算定した適正な見積額とする。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["Ｂ．振替供給コスト"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["原価算定期間中における調整力単価（※２）と、直近実績と原価算定期間中の変動とを考慮した振替供給能力（※３）により算定した適正な見積額とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["合成メタン等調達費相当金"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["ガス事業法施行規則第二十条の四の規定に基づき通知された回収すべき合成メタン等調達費の額を基に原価算定期間又は原資算定期間を踏まえて算定する。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["需要調査・開拓費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["Ａ．需要調査費"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["原価算定期間内において想定される適正な見積額とする。"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["Ｂ．需要開拓費"]},{"tag":"Sentence","attr":{"Num":"4","WritingMode":"vertical"},"children":["当該一般ガス導管事業者が新たな導管の整備を検討する周辺地域及び当該一般ガス導管事業者が過去５年以内（一般ガス導管事業者間の供給区域を連結する導管及び特定導管にあっては、過去１５年以内）に敷設した既存導管の周辺地域における年間開発ガス量（増分需要）を想定し、託送料金収入額増加額から合成メタン等調達費相当金に係る収入額を除いた額の５年分の１／２として算定した額の範囲内における適正な見積額とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業者間精算費"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該一般ガス導管事業者の直前に連結託送供給を行うことが見込まれる他の導管事業者が設定する事業者間精算料金表及び当該他の導管事業者の想定連結託送供給ガス量等を基に計算した金額の合計額とする。（※４）"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他諸経費（上記以外の営業費をいう。）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["原価算定期間中におけるガス需要計画等に対応した適正な見積額とする。"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["関連費の振替"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["建設工事、受注工事及び附帯事業に関する労務費その他の費用は、当該建設工事等に配分すべき費用の部分を適正に算定し、営業費から控除するものとする。"]}]}]}]},{"tag":"Remarks","attr":{},"children":[{"tag":"RemarksLabel","attr":{"LineBreak":"true"},"children":["（注）　各項目の算定に当たり原価算定期間が２年以上の期間である場合にあっては、各年度（原価算定期間の始期を当該一般ガス導管事業者の事業年度の開始の日から６月を経過する日とした場合にあっては、その日から１年間を単位とする各年）ごとに算定した額の合計額とする（この表において同じ。）。"]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["（※１）各項目の算定に当たり原価算定期間が２年以上の期間である場合にあっては、各年度（原価算定期間の始期を当該一般ガス導管事業者の事業年度の開始の日から６月を経過する日とした場合にあっては、その日から１年間を単位とする各年）ごとに算定した額の合計額とする（この表において同じ。）。"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentenc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