{"id":272457,"date":"2026-04-14T10:45:33","date_gmt":"2026-04-14T01:45:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272457"},"modified":"2026-04-14T10:45:33","modified_gmt":"2026-04-14T01:45:33","slug":"consumption-report-107","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-107\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3092\u4e00\u90e8\u6539\u6b63\uff5e\u7b2c10\u7bc0 \u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u53ca\u3073\u7b2c\u4e8c\u7a2e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u3092\u4ecb\u3057\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u65b0\u8a2d\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u3001\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3092\u4e00\u90e8\u6539\u6b63<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7b2c10\u7bc0 \u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u53ca\u3073\u7b2c\u4e8c\u7a2e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u3092\u4ecb\u3057\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u65b0\u8a2d\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\u304c\u56f3\u3089\u308c\u305f\u3002<br \/>\n\uff08\u6539\u6b63\u306e\u80cc\u666f\u3084\u6982\u8981\u306f\u672c\u7d19\u63b2\u8f09\u306e\u4e0b\u8a18\u62d9\u7a3f\u3082\u53c2\u7167\u3055\u308c\u305f\u3044\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-104\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n\u3053\u308c\u3089\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u56fd\u7a0e\u5e81\u3088\u308a\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\u304c\uff14\u6708\uff11\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u306e\u3067\u3001\u4ee5\u4e0b\u306b\u6982\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u76db\u308a\u8fbc\u307e\u308c\u305f\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u300d\u306f\u300c\u5c11\u984d\u8f38\u5165\u8ca8\u7269\u306e\u8b72\u6e21\u300d\u306b\u95a2\u3059\u308b\u3082\u306e\u3068\u300c\u7d0d\u7a0e\u7fa9\u52d9\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u3078\u306e\u8ee2\u63db\u300d\u306b\u95a2\u3059\u308b\u3082\u306e\u306e\uff12\u3064\u306e\u5185\u5bb9\u304b\u3089\u306a\u308b\uff08\u56f3\u89e3\uff09\u3002\u4ee4\u548c10\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u306e\u9069\u7528\u306b\u5411\u3051\u3066\u6574\u5099\u304c\u9032\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/pdf\/r08kaisei.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272463\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/syouhisokuhou0414-1.png\" alt=\"\" width=\"1556\" height=\"804\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/syouhisokuhou0414-1.png 1556w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/syouhisokuhou0414-1-300x155.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/syouhisokuhou0414-1-1024x529.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/syouhisokuhou0414-1-768x397.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/syouhisokuhou0414-1-1536x794.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/04\/syouhisokuhou0414-1-600x310.png 600w\" sizes=\"(max-width: 1556px) 100vw, 1556px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/pdf\/r08kaisei.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b<\/a>\u300d\u56fd\u7a0e\u5e81\u4ee4\u548c\uff18\u5e74\uff14\u6708\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5c11\u984d\u8f38\u5165\u8ca8\u7269\u306e\u8b72\u6e21<\/strong><\/h4>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u901a\u8ca9\u7b49\u306b\u3088\u308a\u56fd\u5916\u304b\u3089\u56fd\u5185\u3078\u767a\u9001\u3055\u308c\u308b\u7a0e\u629c\u304d\uff11\u4e07\u5186\u4ee5\u4e0b\u306e\u8ca8\u7269\u306b\u3064\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044\u304c\u898b\u76f4\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5909\u66f4\u306e\u306a\u3044\u70b9\u3009<\/strong><\/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:#333399;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4fdd\u7a0e\u5730\u57df\u304b\u3089\u5f15\u304d\u53d6\u308b\u969b\u306e\u8ab2\u7a0e\u8ca8\u7269\u306e\u984d\u304c\uff11\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u5f93\u6765\u3069\u304a\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u8f38\u5165\u6d88\u8cbb\u7a0e\u306f\u514d\u9664\u3055\u308c\u308b\u3002\uff11\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u8f38\u5165\u6d88\u8cbb\u7a0e\u3092\u8cfc\u5165\u8005\u304c\u8ca0\u62c5\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5909\u66f4\u70b9\u3009<\/strong><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\u3000\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8cc7\u7523\u306e\u8b72\u6e21\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u300d\u3068\u3044\u3046\uff09\u306f\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u305f\u8cc7\u7523\u306e\u8b72\u6e21\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u4e8b\u696d\u8005\u304c\u901a\u4fe1\u8ca9\u58f2\uff08\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u901a\u8ca9\u7b49\uff09\u306e\u65b9\u6cd5\u306b\u3088\u308a\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u56fd\u5185\u4ee5\u5916\u306e\u5730\u57df\u304b\u3089\u56fd\u5185\u306b\u5b9b\u3066\u3066\u767a\u9001\u3055\u308c\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb<\/strong>\u4e00\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u5bfe\u4fa1\u306e\u984d\u304c\uff11\u4e07\u5186\uff08\u7a0e\u629c\u304d\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u2461<\/strong><\/span>\u3000\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u8ca9\u58f2\u4e8b\u696d\u8005\u306e\u767b\u9332\u5236\u5ea6\u3092\u5275\u8a2d\u3059\u308b\u3002\u767b\u9332\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u306e\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30b5\u30a4\u30c8\u7b49\u3092\u901a\u3058\u3066\u8cfc\u5165\u3055\u308c\u305f\u7a0e\u629c\u304d\uff11\u4e07\u5186\u4ee5\u4e0b\u306e\u5546\u54c1\u3067\u3001\u6d77\u5916\u304b\u3089\u76f4\u9001\u3055\u308c\u3001\u304b\u3064\u4e00\u5b9a\u306e\u8a3c\u660e\u304c\u3055\u308c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u8f38\u5165\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p><span style=\"color: #b22222;\"><strong>\u2461<\/strong><\/span>\u306f<strong>\u3008\u5909\u66f4\u306e\u306a\u3044\u70b9\u3009<\/strong>\u306b\u63b2\u3052\u308b\u300c\u8ab2\u7a0e\u8ca8\u7269\u306e\u5bfe\u4fa1\u306e\u984d\u304c\uff11\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u300d\u5236\u5ea6\u3068\u91cd\u306a\u308b\u304c\u3001\u3053\u306e\u767b\u9332\u5236\u5ea6\u306f\u70ba\u66ff\u306e\u5f71\u97ff\u3084\u6df7\u8f09\u306b\u3088\u308a\u8f38\u5165\u6642\u306b\uff11\u4e07\u5186\u3092\u8d85\u3048\u3066\u8f38\u5165\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u3001<span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\u3068\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u308b\u306e\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u3067\u3042\u3063\u3066\u3082\u3001\u7b2c\u4e8c\u7a2e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u3092\u4ecb\u3057\u3066\u53ce\u53d7\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u7b2c\u4e8c\u7a2e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u4e8b\u696d\u8005\u304c\u5f53\u8a72\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u901a\u9054\u6539\u6b63\u306b\u3088\u308b\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3009<\/strong><\/p>\n<p>\u672c\u6539\u6b63\u306b\u4f34\u3046\u901a\u9054\u306e\u6574\u5099\u306b\u3088\u308a\u901a\u4fe1\u8ca9\u58f2\u306e\u65b9\u6cd5\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[16]\" target=\"_blank\" rel=\"noopener\">\uff15\uff0d10\uff0d\uff11<\/a>\uff09\u3084\uff11\u4e07\u5186\u4ee5\u4e0b\u306b\u95a2\u3059\u308b\u5224\u5b9a\u5358\u4f4d\u306e\u7559\u610f\u70b9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[17]\" target=\"_blank\" rel=\"noopener\">\uff15\uff0d10\uff0d\uff12<\/a>\uff09\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u524d\u300c\u767b\u9332\u300d\u3068\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u307f\u3092\u6307\u3057\u3066\u3044\u305f\u304c\u3001\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u8ca9\u58f2\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u3082\u767b\u9332\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u305f\u306e\u3067\u3001\u7528\u8a9e\u306e\u6574\u7406\u304c\u56f3\u3089\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[19]\" target=\"_blank\" rel=\"noopener\">\uff15\uff0d10\uff0d\uff17<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[19]\" target=\"_blank\" rel=\"noopener\">\uff15\uff0d10\uff0d\uff18<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u305d\u306e\u4ed6\u306e\u7559\u610f\u3059\u3079\u304d\u6539\u6b63\u4e8b\u9805\u3009<\/strong><\/p>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u73fe\u91d1\u53d6\u5f15\u7b49\u306b\u304a\u3051\u308b\u8f38\u51fa\u514d\u7a0e\u8981\u4ef6\u306e\u898b\u76f4\u3057\u3082\u884c\u308f\u308c\u305f\u3002\u8f38\u51fa\u53d6\u5f15\u306e\u4ee3\u91d1\u3092\u73fe\u91d1\u3084\u300c\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u304c\u652f\u6255\u3063\u305f\u4e8b\u5b9f\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u65b9\u6cd5\uff08\u5bfe\u8c61\u53d7\u9818\uff09\u300d\u306b\u3088\u308a\u53d7\u9818\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8f38\u51fa\u8a3c\u660e\u306e\u8981\u4ef6\u306b\u8f38\u51fa\u306e\u4ed5\u5411\u56fd\u306b\u304a\u3051\u308b\u8f38\u5165\u8a31\u53ef\u66f8\u306b\u76f8\u5f53\u3059\u308b\u66f8\u985e\u306e\u4fdd\u5b58\u3092\u8ffd\u52a0\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u901a\u9054\u3067\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[23]\" target=\"_blank\" rel=\"noopener\">\uff17\uff0d\uff12\uff0d23<\/a>\uff08\u8f38\u51fa\u8a3c\u660e\u66f8\u7b49\uff09\u306e\u6539\u6b63\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[24]\" target=\"_blank\" rel=\"noopener\">\uff17\uff0d\uff12\uff0d24<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[25]\" target=\"_blank\" rel=\"noopener\">\uff17\uff0d\uff12\uff0d26<\/a>\u306e\u65b0\u8a2d\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u6c7a\u6e08\u624b\u6bb5\u306e\u5a92\u4ecb\u7b49\u3092\u696d\u3068\u3059\u308b\u4e8b\u696d\u8005\u3092\u4ecb\u3055\u305a\u53d7\u9818\u3059\u308b\u5834\u5408\u304c\u3001\u300c\u5bfe\u8c61\u53d7\u9818\u300d\u306b\u8a72\u5f53\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/0026003-067\/pdf\/01.pdf#page=[24]\" target=\"_blank\" rel=\"noopener\">\uff17\uff0d\uff12\uff0d24\uff08\u6ce8\uff12\uff09<\/a>\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u7b49\u3001\u5a92\u4ecb\u696d\u8005\u3092\u4ecb\u3057\u305f\u53d6\u5f15\u306f\u5bfe\u8c61\u5916\u3068\u8aad\u3081\u308b\u3082\u306e\u306e\u3001\u5177\u4f53\u7684\u306a\u6c7a\u6e08\u624b\u6bb5\u7b49\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u4eca\u5f8c\u306e\u60c5\u5831\u306b\u3082\u6ce8\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u73fe\u91d1\u53d6\u5f15\u7b49\u306b\u304a\u3051\u308b\u8f38\u51fa\u514d\u7a0e\u8981\u4ef6\u306e\u898b\u76f4\u3057\u306f\u3001\u4ee4\u548c\uff18\u5e7410\u6708\uff11\u65e5\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\u304c\u56f3\u3089\u308c\u305f\u3002<br \/>\n\uff08\u6539\u6b63\u306e\u80cc\u666f\u3084\u6982\u8981\u306f\u672c\u7d19\u63b2\u8f09\u306e\u4e0b\u8a18\u62d9\u7a3f\u3082\u53c2\u7167\u3055\u308c\u305f\u3044\uff09\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,187,177,167,179,289],"tags":[624,420,513,698,2428,540,419,575],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 14:17:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272457"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=272457"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272457\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272457"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272457"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}