\documentclass[11pt,b4j,landscape,twocolumn]{jsarticle}
\usepackage[bold]{otf}
\usepackage[dvipdfmx]{graphicx,color}

\textwidth=310mm \textheight=215mm \columnseprule=0pt
\topmargin=-20mm \oddsidemargin=-12mm

\newenvironment{nidan}{\begin{minipage}[t]{.225\textwidth}}{\end{minipage}}
\def\nidangumi#1#2{\begin{nidan}{#1}\end{nidan}\quad%
\begin{nidan}{#2}\end{nidan}}

\newcounter{toi} \newcounter{subtoi}[toi]
\newcounter{subsubtoi}[subtoi]

\def\toi{\refstepcounter{toi}\par          % 問
  \makebox[2zw][r]{\LARGE\ajKaku{\value{toi}}\hspace{0.5zw}}%
  \hangindent=2zw}

\newcounter{subtoihyoji}
\def\subtoi{\refstepcounter{subtoi}\par    % 小問
  \setcounter{subtoihyoji}{\value{subtoi}}
	\ifnum\thesubtoi>20
		\addtocounter{subtoihyoji}{9873}
	\else
		\addtocounter{subtoihyoji}{8070}
	\fi
  \makebox[3.4zw][r]{\CID{\thesubtoihyoji}\hspace{1zw}}%
  \hangindent=3.4zw}

\newcounter{subsubtoihyoji}
\def\subsubtoi{\refstepcounter{subsubtoi}\par    % 小小問
  \setcounter{subsubtoihyoji}{\value{subsubtoi}}
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  \makebox[4.2zw][r]{\CID{\thesubsubtoihyoji}\hspace{1zw}}%
  \hangindent=4.2zw}

\pagestyle{empty}

\begin{document}
%
%  ===========================以下本文===============================
%
\def\namae{%
{\Large\bf 数学プリント（％と割分厘） \# 1}\hfill
年\hskip5ex 組\hskip5ex 号

\hfill 
\underline{氏名\rule[-2ex]{0cm}{6ex}\hskip30ex}}

\namae

\vskip3mm
\unitlength=1mm

\large

■　学習の準備

\def\futaketa#1#2#3#4#5{
\begin{picture}(28,15)(0,0)
\put(12,12){\makebox(0,0){\LARGE #1}}
\put(16,12){\makebox(0,0){\LARGE #2}}
\put(12,6){\makebox(0,0){\LARGE #4}}
\put(16,6){\makebox(0,0){\LARGE #5}}
\put(8,6){\makebox(0,0){\LARGE $#3$}}
\put(5,2){\line(1,0){15}}
\end{picture}}

\def\miketa#1#2#3#4#5#6#7{
\begin{picture}(28,15)(0,0)
\put(13,12){\makebox(0,0){\LARGE #1}}
\put(17,12){\makebox(0,0){\LARGE #2}}
\put(21,12){\makebox(0,0){\LARGE #3}}
\put(13,6){\makebox(0,0){\LARGE #5}}
\put(17,6){\makebox(0,0){\LARGE #6}}
\put(21,6){\makebox(0,0){\LARGE #7}}
\put(8,6){\makebox(0,0){\LARGE $#4$}}
\put(5,2){\line(1,0){20}}
\end{picture}}

\toi 次の計算をしましょう。

\futaketa10-{}2
\futaketa10-{}7
\futaketa10-{}5
\futaketa10-{}8
\futaketa10-{}4
\vfill

\toi 次の計算をしましょう。

\miketa100-{}23
\miketa100-{}51
\miketa100-{}67
\miketa100-{}33
\miketa100-{}87
\vfill

\miketa100-{}46
\miketa100-{}29
\miketa100-{}13
\miketa100-{}28
\miketa100-{}95
\vfill

\miketa100-{}27
\miketa100-{}88
\miketa100-{}76
\miketa100-{}42
\miketa100-{}10
\vfill

\vspace*{2zh}

\newpage

\toi 次の計算をしましょう。

\miketa175{\times}{}{}2
\miketa255{\times}{}{}6
\miketa683{\times}{}{}4
\miketa851{\times}{}{}9
\miketa488{\times}{}{}5
\vfill

\miketa408{\times}{}{}4
\miketa588{\times}{}{}4
\miketa716{\times}{}{}6
\miketa870{\times}{}{}8
\miketa545{\times}{}{}5
\vfill

\miketa289{\times}{}{}6
\miketa616{\times}{}{}5
\miketa251{\times}{}{}4
\miketa735{\times}{}{}3
\miketa690{\times}{}{}6
\vfill

\miketa686{\times}{}94
\miketa739{\times}{}17
\miketa573{\times}{}49
\miketa350{\times}{}48
\miketa524{\times}{}68
\vfill

\miketa173{\times}{}43
\miketa108{\times}{}58
\miketa487{\times}{}85
\miketa618{\times}{}10
\miketa973{\times}{}32
\vfill



\vspace*{2zh}

\end{document}%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%


