{"id":119605,"date":"2017-03-23T10:17:47","date_gmt":"2017-03-23T01:17:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=119605"},"modified":"2017-03-22T11:34:05","modified_gmt":"2017-03-22T02:34:05","slug":"consumption-article-111","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-111\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b48\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u305f\u307e\u305f\u307e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b48\uff08\u6d88\u8cbb\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u305f\u307e\u305f\u307e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u5e73\u6210X8\u5e74\uff19\u6708\u671f\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u3001\u305f\u307e\u305f\u307e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u308a\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4e0b\u304c\u3063\u3066\u3044\u305f\u305f\u3081\u3001\u671f\u9650\u307e\u3067\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/23120031.htm\" target=\"_blank\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u3079\u304d\u3068\u3053\u308d\u3053\u308c\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u6709\u5229\u306a\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u3067\u8a08\u7b97\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u3068\u3001\u4e0d\u5229\u306a\u901a\u5e38\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3067\u8a08\u7b97\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u3068\u306e\u5dee\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u6210X0\u5e7410\u6708<\/span><\/strong><br \/>\n\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e7412\u6708<\/strong><\/span><br \/>\n\u305f\u307e\u305f\u307e\u571f\u5730\u306e\u8b72\u6e21\u304c\u767a\u751f\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306e\u63d0\u51fa\u671f\u9650\uff08\u63d0\u51fa\u5931\u5ff5\uff09\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e7411\u6708<\/strong><\/span><br \/>\n\u6c7a\u7b97\u624b\u7d9a\u306e\u969b\u306b\u4e0a\u8a18\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u5931\u5ff5\u306b\u6c17\u3065\u304f\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e7411\u6708<\/strong><\/span><br \/>\n\u95a2\u4e0e\u5148\u306b\u5831\u544a\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e7411\u6708<\/strong><\/span><br \/>\n\u5e73\u6210X8\u5e74\uff19\u671f\u306e\u6d88\u8cbb\u7a0e\u3092\u901a\u5e38\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3067\u7533\u544a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e7412\u6708<\/strong><\/span><br \/>\n\u640d\u5bb3\u8ce0\u511f\u91d1\u3092\u652f\u6255\u3046\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25c6\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\uff08\u6d88\u6cd530\u2462\uff09<\/span><\/strong><\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u5171\u901a\u3057\u3066\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u304c\u305d\u306e\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u306e\u5b9f\u614b\u3092\u53cd\u6620\u3057\u3066\u3044\u306a\u3044\u306a\u3069\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u3088\u308a\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3088\u308a\u3082\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306b\u3088\u3063\u3066\u8a08\u7b97\u3059\u308b\u65b9\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u4ee3\u3048\u3066\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306b\u3088\u3063\u3066\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25c6\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u627f\u8a8d\u7533\u8acb\u66f8\uff08\u6d88\u6cd530\u2462\uff09<\/span><\/strong><\/p>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3001\u9069\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25c6\u305f\u307e\u305f\u307e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u627f\u8a8d<\/span><\/strong><\/p>\n<p>\u305f\u307e\u305f\u307e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u3059\u306a\u308f\u3061\u571f\u5730\u306e\u8b72\u6e21\u304c\u5358\u767a\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u571f\u5730\u306e\u8b72\u6e21\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u306e\u5b9f\u614b\u306b\u5909\u52d5\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306b\u9650\u308a\u3001\u6b21\u306e<strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u53c8\u306f<strong><span style=\"color: #006400;\">\u2461<\/span><\/strong>\u306e\u5272\u5408\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408\u306b\u3088\u308a\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u627f\u8a8d\u7533\u8acb\u304c\u3067\u304d\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px dotted #006400; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u3000\u305d\u306e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u524d\uff13\u5e74\u306b\u542b\u307e\u308c\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u901a\u7b97\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\uff08\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c53\u6761\u7b2c\uff13\u9805\u300a\u901a\u7b97\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u300b\u306b\u898f\u5b9a\u3059\u308b\u8a08\u7b97\u65b9\u6cd5\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5272\u5408\u3092\u3044\u3046\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2461<\/span><\/strong>\u3000\u305d\u306e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u524d\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u300c\u571f\u5730\u306e\u8b72\u6e21\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u3001\u4e8b\u696d\u306e\u5b9f\u614b\u306b\u5909\u52d5\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u300d\u3068\u306f\u3001\u4e8b\u696d\u8005\u306e\u55b6\u696d\u306e\u5b9f\u614b\u306b\u5909\u52d5\u304c\u306a\u304f\u3001\u304b\u3064\u3001\u904e\u53bb\uff13\u5e74\u9593\u3067\u6700\u3082\u9ad8\u3044\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3068\u6700\u3082\u4f4e\u3044\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u5dee\u304c\uff15\uff05\u4ee5\u5185\u3067\u3042\u308b\u5834\u5408\u3092\u3044\u3046\u3002\u307e\u305f\u3001\u3053\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u627f\u8a8d\u306f\u3001\u305f\u307e\u305f\u307e\u571f\u5730\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u9069\u7528\u3057\u305f\u3068\u304d\u306f\u3001\u7fcc\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/23120032.htm\" target=\"_blank\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25c6\u901a\u7b97\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u6d88\u4ee453\u2462\uff09<\/span><\/strong><\/p>\n<p>\u901a\u7b97\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3068\u306f\u3001\u4ed5\u5165\u308c\u7b49\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u7b2c\uff13\u5e74\u5ea6\u306e\u8ab2\u7a0e\u671f\u9593\u307e\u3067\u306e\u5404\u8ab2\u7a0e\u671f\u9593\uff08\u4ee5\u4e0b\u300c\u901a\u7b97\u8ab2\u7a0e\u671f\u9593\u300d\u3068\u3044\u3046\uff09\u4e2d\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u306b\u3001\u305d\u306e\u901a\u7b97\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u4e2d\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u3092\u3001\u4e00\u5b9a\u306e\u65b9\u6cd5\u3067\u901a\u7b97\u3057\u305f\u5272\u5408\u3092\u3044\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; 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