1.1 ... end def fuga ... taxed_item_price = item_price * 1.1 ... end def hoge ... taxed_item_price = taxed_item_price(item_price) ... end def fuga ... taxed_item_price = taxed_item_price(item_price) ... end def taxed_item_price(item_price) item_price * 1.1 end 消費税計算を行う処理を関数化して再利用→