{"id":267825,"date":"2025-05-08T10:19:00","date_gmt":"2025-05-08T01:19:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267825"},"modified":"2026-03-10T11:48:46","modified_gmt":"2026-03-10T02:48:46","slug":"consumption-article-264","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-264\/","title":{"rendered":"\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u7528\u9014\u533a\u5206\u306e\u518d\u691c\u8a0e\uff0dADW\u4e8b\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a\u304b\u3089\u8003\u3048\u308b\uff0d\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<span style=\"font-size: 22px;\">\u306b\u304a\u3051\u308b<\/span>\u7528\u9014\u533a\u5206<span style=\"font-size: 22px;\">\u306e<\/span>\u518d\u691c\u8a0e<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\uff0dADW\u4e8b\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a\u304b\u3089\u8003\u3048\u308b\uff0d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u68ee\u30fb\u6ff1\u7530\u677e\u672c\u6cd5\u5f8b\u4e8b\u52d9\u6240 \u5916\u56fd\u6cd5\u5171\u540c\u4e8b\u696d\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u6817\u539f\u3000\u5b8f\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u7528\u9014\u533a\u5206\u306e\u518d\u691c\u8a0e\uff0dADW\u4e8b\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a\u304b\u3089\u8003\u3048\u308b\uff0d\u3000\u3010\u7b2c\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-266\/\" rel=\"\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u672c\u7a3f\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u7a3f\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u7528\u9014\u533a\u5206\u306e\u89e3\u91c8\u9069\u7528\u304c\u4e89\u308f\u308c\u305f\u30a8\u30fc\u30fb\u30c7\u30a3\u30fc\u30fb\u30ef\u30fc\u30af\u30b9\u4e8b\u4ef6\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\uff08\u6700\u9ad8\u88c1\u4ee4\u548c\uff15\u5e74\uff13\u6708\uff16\u65e5\u5224\u6c7a\u30fb\u6c11\u96c677\u5dfb\uff13\u53f7440\u9801\u3001\u4ee5\u4e0b\u300c<strong>ADW\u4e8b\u4ef6\u6700\u9ad8\u88c1\u5224\u6c7a<\/strong>\u300d\uff09\u3092\u7d39\u4ecb\u3057\u3001\u540c\u5224\u6c7a\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u7528\u9014\u533a\u5206\u306e\u8003\u3048\u65b9\u3084\u7d0d\u7a0e\u8005\u304c\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\uff15\u56de\u306b\u308f\u305f\u3063\u3066\u691c\u8a0e\u30fb\u6574\u7406\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u7b46\u8005\u306f\u540c\u4e8b\u4ef6\u306e\u7d0d\u7a0e\u8005\u4ee3\u7406\u4eba\u3067\u3042\u3063\u305f\u304c\u3001\u540c\u4e8b\u4ef6\u306b\u95a2\u3059\u308b\u672c\u7a3f\u306e\u8a18\u8ff0\u306f\u5168\u3066\u516c\u958b\u60c5\u5831\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u691c\u8a0e\u306b\u5148\u7acb\u3061\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u305d\u306e\u6982\u8981\u3092\u7d39\u4ecb\u3059\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002\u306a\u304a\u3001\u305d\u306e\u4ed6\u306e\u70b9\u3082\u542b\u3081\u305f\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u5168\u822c\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u308f\u3086\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kohon\/index.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u5927\u8b1b\u672c<\/a>\u3084\u4f50\u85e4\u82f1\u660e\u307b\u304b\u300e\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u6d88\u8cbb\u7a0e\u6cd5\u3014\u7b2c\uff12\u7248\u3015\u300f\uff08\u5f18\u6587\u5802\u30012025\u5e74\uff09\u306a\u3069\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u3044\u308f\u3086\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u9069\u683c\u8acb\u6c42\u66f8\uff09\u306e\u4fdd\u5b58\u306a\u3069\u306e\u624b\u7d9a\u7684\u306a\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u5272\u611b\u3059\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u884c\u3063\u305f\u8cc7\u7523\u306e\u8ca9\u58f2\u30fb\u8cb8\u4ed8\u3051\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\uff08\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff09\u306a\u3069\u3092\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u5b9a\u3081\u305f\u4e0a\u3067\uff08\u540c\u6cd5\uff14\u6761\uff09\u3001\u305d\u308c\u3089\u306e\u53d6\u5f15\uff08\u53b3\u5bc6\u306b\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u975e\u8ab2\u7a0e\u53d6\u5f15\u3092\u9664\u3044\u305f\u3082\u306e\uff09\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\u984d\uff09\u306b\u9069\u7528\u7a0e\u7387\u3092\u4e57\u3058\u3001\u6d88\u8cbb\u7a0e\u306e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\uff08\u540c\u6cd528\u6761\u300129\u6761\u300145\u6761\uff09\u3002<!--more--><\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u305d\u306e\u3088\u3046\u306b\u3057\u3066\u7b97\u51fa\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u5404\u4e8b\u696d\u8005\u306b\u305d\u306e\u307e\u307e\u7d0d\u4ed8\u3055\u305b\u308b\u3068\u3001\u751f\u7523\u3001\u6d41\u901a\u7b49\u306e\u5404\u6bb5\u968e\u3067\u4e8c\u91cd\u3001\u4e09\u91cd\u306b\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u7a0e\u8ca0\u62c5\u306e\u7d2f\u7a4d\u3092\u751f\u3058\u3066\u3057\u307e\u3046\u3002\u305d\u3053\u3067\u3001\u304b\u304b\u308b\u7a0e\u8ca0\u62c5\u306e\u7d2f\u7a4d\u3092\u6392\u9664\u3059\u308b\u305f\u3081\u3001\u5404\u4e8b\u696d\u8005\u304c\u7d0d\u4ed8\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u4e0a\u8ff0\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u3001\u5f53\u8a72\u4e8b\u696d\u8005\u304c\u3057\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\u3068\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u540c\u6cd530\u6761\uff09\u3002\u3064\u307e\u308a\u3001\u5404\u4e8b\u696d\u8005\u306f\u3001\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3068\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5dee\u984d\u306e\u307f\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u3053\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u306e\u3053\u3068\u3092\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3068\u3044\u3046\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u3067\u8ff0\u3079\u305f\u8003\u3048\u65b9\u304b\u3089\u3059\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u3088\u308a\u63a7\u9664\u3059\u3079\u304d\u7a0e\u984d\uff08\u63a7\u9664\u7a0e\u984d\uff09\u306f\u3001\u305d\u306e\u4e8b\u696d\u8005\u304c\u3057\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3092\u305d\u306e\u307e\u307e\u7528\u3044\u308b\u3053\u3068\u3067\u826f\u3044\u3088\u3046\u306b\u3082\u601d\u308f\u308c\u308b\u304c\u3001\u8a71\u306f\u305d\u3046\u5358\u7d14\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u306f\u975e\u8ab2\u7a0e\u53d6\u5f15\u306e\u5b58\u5728\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\uff08\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u884c\u3063\u305f\u8cc7\u7523\u306e\u8ca9\u58f2\u30fb\u8cb8\u4ed8\u3051\u3084\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\uff09\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u6d88\u8cbb\u7a0e\u306e\u6027\u683c\u3084\u653f\u7b56\u7684\u898b\u5730\u304b\u3089\u3001\u4f8b\u5916\u7684\u306b\u6d88\u8cbb\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u53d6\u5f15\uff08\u975e\u8ab2\u7a0e\u53d6\u5f15\uff09\u304c\u3042\u308b\uff08\u6d88\u8cbb\u7a0e\u6cd5\uff16\u6761\u3001\u5225\u8868\u7b2c\uff12\uff09\u3002\u305d\u3057\u3066\u3001\u6cd5\u306f\u3001\u3053\u306e\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u3067\u8ff0\u3079\u305f\u7a0e\u8ca0\u62c5\u306e\u7d2f\u7a4d\u304c\u305d\u3082\u305d\u3082\u751f\u3058\u306a\u3044\u3068\u3057\u3066\u3001\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a8d\u3081\u308b\u5fc5\u8981\u304c\u306a\u3044\u3068\u306e\u8003\u3048\u65b9\u3092\u63a1\u7528\u3057\u3001\u4e8b\u696d\u8005\u304c\u3057\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u300c\u8ab2\u7a0e\u53d6\u5f15\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u300d\u3068\u300c\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u300d\u306b\u533a\u5206\u3057\u3001\u524d\u8005\u306b\u533a\u5206\u3055\u308c\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u9650\u3063\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a8d\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\uff08\u672c\u5247\u8ab2\u7a0e\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u306f\u3001\u672c\u5247\u8ab2\u7a0e\u3092\u884c\u3046\u5834\u5408\u306b\u4e8b\u696d\u8005\u306b\u751f\u3058\u308b\u4e8b\u52d9\u8ca0\u62c5\u7b49\u3092\u8003\u616e\u3057\u3001\u7c21\u6613\u306a\u65b9\u6cd5\u306b\u3088\u308b\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u6cd5\u306e\u5177\u4f53\u7684\u306a\u4ed5\u7d44\u307f\u306f\u4ee5\u4e0b\u306b\u56f3\u793a\u3055\u308c\u305f\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u533a\u5206\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kohon\/syouhi\/pdf\/all.pdf#page=57\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-267833\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-1.png\" alt=\"\" width=\"1130\" height=\"553\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-1.png 1130w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-1-300x147.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-1-1024x501.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-1-768x376.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-1-600x294.png 600w\" sizes=\"(max-width: 1130px) 100vw, 1130px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u7a0e\u52d9\u5927\u5b66\u6821\u8b1b\u672c\u300e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kohon\/syouhi\/pdf\/all.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\uff08\u57fa\u790e\u7de8\uff09\u4ee4\u548c\uff17\u5e74\u5ea6\u7248<\/a>\u300f\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kohon\/syouhi\/pdf\/all.pdf#page=57\" target=\"_blank\" rel=\"noopener\">47\u9801<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/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<ul>\n<li>\u307e\u305a\u3001\u57fa\u6e96\u671f\u9593\uff08\u304a\u304a\u3080\u306d\uff12\u4e8b\u696d\u5e74\u5ea6\u524d\u3092\u6307\u3059\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6d88\u8cbb\u7a0e\u6cd537\u6761\uff09\u3002\u7c21\u6613\u8ab2\u7a0e\u306e\u5834\u5408\u3001\u5b9f\u969b\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306b\u57fa\u3065\u3044\u3066\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306b\u307f\u306a\u3057\u4ed5\u5165\u7387\uff08\u4e8b\u696d\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u6240\u5b9a\u306e\u5272\u5408\uff09\u3092\u4e57\u3058\u305f\u984d\u304c\u63a7\u9664\u7a0e\u984d\u3068\u306a\u308b\u3002<\/li>\n<li>\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u8ab2\u7a0e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u7684\u306a\u8003\u3048\u65b9\u3068\u306a\u308b\u304c\u3001<span style=\"color: #006400;\">\u2460<\/span>\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u304b\u3064\u3001<span style=\"color: #006400;\">\u2461<\/span>\u5f8c\u8ff0\u3059\u308b\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c95\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u304b\u304b\u308b\u533a\u5206\u306f\u4e0d\u8981\u3068\u3055\u308c\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5168\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u540c\u6cd530\u6761\uff11\u9805\uff09\u3002<\/li>\n<li>\u4e0a\u8a18<span style=\"color: #006400;\">\u2460\u2461<\/span>\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u304b\u4e00\u65b9\u3067\u3082\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u8ab2\u7a0e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u975e\u8ab2\u7a0e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u306b\u533a\u5206\u3057\u3066\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u308c\u3092\u300c\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u300d\u3068\u3044\u3046\uff08\u540c\u6cd530\u6761\uff12\u9805\uff11\u53f7\uff09\u3002\u305f\u3060\u3057\u3001\u304b\u304b\u308b\u533a\u5206\u3092\u884c\u308f\u305a\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306b\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u4e57\u3058\u305f\u984d\u3092\u63a7\u9664\u7a0e\u984d\u3068\u3059\u308b\u300c\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f\u300d\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u540c\u9805\uff12\u53f7\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306b\u3088\u308b\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h4>\n<p>\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306b\u3088\u308a\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u4ee5\u4e0b\u306e\uff13\u3064\u306b\u533a\u5206\u3057\u3001\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u7a0e\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u533a\u5206\u306e\u3053\u3068\u3092\u4e00\u822c\u306b\u300c\u7528\u9014\u533a\u5206\u300d\u3068\u3044\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267834\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-2.png\" alt=\"\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\uff08\u8ab2\u7a0e\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\uff09 \u6d88\u8cbb\u7a0e\u984d\u306e\u5168\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u3002 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3068\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u5171\u901a\u3057\u3066\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c(\u5171\u901a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c) \u6d88\u8cbb\u7a0e\u984d\u306b\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u4e57\u3058\u305f\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u3002 \u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u306e\u307f\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\uff08\u975e\u8ab2\u7a0e\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\uff09 \u4e00\u5207\u63a7\u9664\u3067\u304d\u306a\u3044\u3002\" width=\"600\" height=\"193\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-2.png 1242w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-2-300x97.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-2-1024x330.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-2-768x247.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/yotokubun1-2-600x193.png 600w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u53d6\u5f15\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3002\u6cd5\u4eba\u304b\u3089\u306e\u53d7\u53d6\u914d\u5f53\u306a\u3069\u3002\uff09\u306b\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306f\u3001\u5171\u901a\u5bfe\u5fdc\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u53d6\u308a\u6271\u3046\u3068\u3044\u3046\u306e\u304c\u56fd\u7a0e\u5e81\u306e\u898b\u89e3\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/11\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff12\uff0d16<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; 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