{"id":273438,"date":"2026-08-13T10:18:28","date_gmt":"2026-08-13T01:18:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273438"},"modified":"2026-08-13T10:28:03","modified_gmt":"2026-08-13T01:28:03","slug":"consumption-article-295","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-295\/","title":{"rendered":"\u3008\u9069\u5207\u306a\u5224\u65ad\u3092\u5c0e\u304f\u305f\u3081\u306e\u3009\u6d88\u8cbb\u7a0e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c23\u56de\u3011\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306e\u516c\u8868\u306b\u3064\u3044\u3066\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u9069\u5207\u306a\u5224\u65ad\u3092\u5c0e\u304f\u305f\u3081\u306e\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u6d88\u8cbb\u7a0e\u5b9f\u52d9<span style=\"color: #006400;\">\uff31<\/span><span style=\"font-size: 20px; color: #999999;\">\uff06<\/span><span style=\"color: #cd5c5c;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306e\u516c\u8868\u306b\u3064\u3044\u3066\u300d<\/strong><\/h4>\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<h3 style=\"padding: 10px; border: 3px solid #006400; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #006400;\"><strong>\u3010\uff31\u3011<\/strong><\/span><\/h3>\n<p>\u5f53\u793e\u306f\u56fd\u5185\u306b\u672c\u5e97\u3092\u6709\u3059\u308b\u6cd5\u4eba\u3067\u3059\u3002\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u3068\u53d6\u5f15\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u305d\u306e\u5546\u54c1\u3092\u65e5\u672c\u56fd\u5185\u306e\u6d88\u8cbb\u8005\u306b\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002\u8ca9\u58f2\u65b9\u6cd5\u306f\u3001\u6b21\u306e\uff13\u3064\u3067\u3059\u3002<\/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=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u5b9f\u5e97\u8217\u3067\u306e\u5bfe\u9762\u8ca9\u58f2<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u81ea\u793e\u30b5\u30a4\u30c8\u3067\u306e\u8ca9\u58f2<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span><\/strong>\u3000\uff25\uff23\u30e2\u30fc\u30eb\u306b\u3088\u308b\u8ca9\u58f2<\/p>\n<\/div>\n<p>\u306a\u304a\u3001<span style=\"color: #333399;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306e\u5546\u54c1\u306f\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u3078\u30d5\u30a1\u30c3\u30af\u30b9\u3067\u6ce8\u6587\u3057\u3066\u8f38\u5165\u3057\u3001<strong><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span><\/strong>\u53ca\u3073<strong><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span><\/strong>\u306f\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u8cfc\u5165\u8005\u3078\u5546\u54c1\u3092\u76f4\u9001\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c\uff18\u5e74\uff17\u670815\u65e5\u306b\u56fd\u7a0e\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306e\u3046\u3061\u3001\u5f53\u793e\u304c\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3079\u304d\u554f\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n<p><!--more--><\/p>\n<h3 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/h3>\n<p>\u306f\u3044\u3002\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\uff31\uff06\uff21\u306b\u306f62\u984c\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u300c\u5c11\u984d\u8f38\u5165\u8ca8\u7269\uff08\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u304c\uff11\u4e07\u5186\u4ee5\u4e0b\u306e\u8f38\u5165\u8ca8\u7269\u3067\u4e00\u5b9a\u306e\u3082\u306e\uff09\u300d\u3092\u901a\u4fe1\u8ca9\u58f2\u306e\u65b9\u6cd5\u306b\u3088\u308a\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u3092\u306f\u3058\u3081\u3001\u5185\u56fd\u6cd5\u4eba\u5411\u3051\u306b\u3082\u5b9f\u52d9\u4e0a\u53c2\u8003\u3068\u306a\u308b\u554f\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u306e<span style=\"color: #006400;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span>\u306b\u3066\u3001\u4ee4\u548c10\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u3001\u5185\u56fd\u6cd5\u4eba\u304c\u8cea\u554f\u306e\u3088\u3046\u306a\u53d6\u5f15\u3092\u884c\u3046\u5834\u5408\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u554f\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\"><span style=\"color: #006400;\"><span style=\"color: #cd5c5c;\">\u25c6<\/span><\/span><\/span><span style=\"color: #cd5c5c;\"><span style=\"color: #006400;\"> \u25c6<\/span><\/span> \u89e3 \u8aac <span style=\"color: #cd5c5c;\"><span style=\"color: #006400;\">\u25c6<\/span> \u25c6<\/span><\/strong><\/h4>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u306e\u89b3\u70b9\u304b\u3089\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u300d\u304c\u76db\u308a\u8fbc\u307e\u308c\u305f\u3002\u6539\u6b63\u306e\u80cc\u666f\u3084\u6982\u8981\u306f\u672c\u8a8c\u63b2\u8f09\u306e\u4e0b\u8a18\u62d9\u7a3f\u3082\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\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<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5b9f\u5e97\u8217\u3067\u306e\u5bfe\u9762\u8ca9\u58f2<\/strong><\/h4>\n<p>\u8cb4\u793e\u306f\u8f38\u5165\u8005\u306e\u7acb\u5834\u3067\u3042\u308b\u304c\u3001\u5f53\u8cea\u554f\u306e\u3088\u3046\u306b\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u3078\u30d5\u30a1\u30c3\u30af\u30b9\u3067\u6ce8\u6587\u3057\u3066\u5546\u54c1\u3092\u4ed5\u5165\u308c\u308b\u53d6\u5f15\u306f\u901a\u4fe1\u8ca9\u58f2\u306e\u65b9\u6cd5\u306b\u3088\u308b\u5c11\u984d\u8f38\u5165\u8ca8\u7269\u306e\u53d6\u5f15\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u5e97\u8217\u3067\u306e\u6d88\u8cbb\u8005\u3078\u306e\u8ca9\u58f2\u306f\u901a\u5e38\u306e\u56fd\u5185\u53d6\u5f15\u3067\u3042\u308b\u305f\u3081\u3001\u4eca\u56de\u306e\u6539\u6b63\u306e\u5f71\u97ff\u306f\u306a\u3044\u3002<\/p>\n<p>\u8f38\u5165\u6642\u306b\u652f\u6255\u3063\u305f\u8f38\u5165\u6d88\u8cbb\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u306a\u304a\u3001\u300c\u901a\u4fe1\u8ca9\u58f2\u306e\u65b9\u6cd5\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff12<\/a>\u3067\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u81ea\u793e\u30b5\u30a4\u30c8\u3067\u306e\u8ca9\u58f2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066<\/h4>\n<p>\u8b72\u6e21\u304c\u884c\u308f\u308c\u305f\u6642\u306e\u8cc7\u7523\u306e\u6240\u5728\u5834\u6240\u304c\u56fd\u5916\u3067\u3042\u308b\u305f\u3081\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306b\u304a\u3044\u3066\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002\u6539\u6b63\u306b\u3088\u308a\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u305f\u8cc7\u7523\u306e\u8b72\u6e21\u3068\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff11<\/a>\uff09\u3002\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306f\u4e00\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u5bfe\u4fa1\u306e\u984d\u304c\uff11\u4e07\u5186\u4ee5\u4e0b\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u300c\u4e00\u306e\u8cc7\u7523\u300d\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u554f\uff13<\/a>\uff5e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\uff19<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308a\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306f\u307f\u306a\u3057\u4ed5\u5165\u7387\u3092\u4e57\u305a\u308b\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u542b\u307e\u308c\u306a\u3044\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=24\" target=\"_blank\" rel=\"noopener\">\u554f10<\/a>\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u8ca9\u58f2\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066<\/h4>\n<p>\u8cb4\u793e\u304c\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u8ca9\u58f2\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3068\u3001\u8f38\u5165\u8005\u306f\u4fdd\u7a0e\u5730\u57df\u304b\u3089\u306e\u5f15\u53d6\u308a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\u554f14<\/a>\uff09\u3002<\/p>\n<p>\u3053\u306e\u767b\u9332\u306f\u4efb\u610f\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\u554f15<\/a>\uff09\u3002\u305f\u3060\u3057\u3001\u767b\u9332\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=35\" target=\"_blank\" rel=\"noopener\">\u554f27<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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\/>\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=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u56fd\u5916\u4e8b\u696d\u8005\u304c\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u4e8b\u696d\u8005\u304c\u884c\u3046\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21<\/p>\n<\/div>\n<strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u306f\u5185\u56fd\u6cd5\u4eba\u306b\u3082\u95a2\u4fc2\u3059\u308b\u305f\u3081\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=37\" target=\"_blank\" rel=\"noopener\">\u554f29<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4ee4\u548c10\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304c\u3001\u305d\u306e\u57fa\u6e96\u671f\u9593\u306b\u304a\u3044\u3066\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u3002\u7d0d\u7a0e\u7fa9\u52d9\u5224\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u7279\u5b9a\u5c11\u984d\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u542b\u3081\u3066\uff08\u305f\u3060\u3057\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u306f\u542b\u3081\u306a\u3044\u3067\uff09\u8a08\u7b97\u3059\u308b\u3088\u3046\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u6ce8\u610f\u3055\u308c\u305f\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=60\" target=\"_blank\" rel=\"noopener\">\u554f59<\/a>\uff5e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/denshisho\/pdf\/02.pdf#page=61\" target=\"_blank\" rel=\"noopener\">60<\/a>\uff09\u3002\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306f\u3001\u56fd\u5916\u4e8b\u696d\u8005\u306b\u9650\u3089\u305a\u5185\u56fd\u6cd5\u4eba\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f9\/10\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>\u5f53\u793e\u306f\u56fd\u5185\u306b\u672c\u5e97\u3092\u6709\u3059\u308b\u6cd5\u4eba\u3067\u3059\u3002\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u3068\u53d6\u5f15\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u305d\u306e\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002\u8ca9\u58f2\u65b9\u6cd5\u306f\u3001\u6b21\u306e\uff13\u3064\u3067\u3059\u3002<br \/>\n\uff08\uff11\uff09\u3000\u5b9f\u5e97\u8217\u3067\u306e\u5bfe\u9762\u8ca9\u58f2<br \/>\n\uff08\uff12\uff09\u3000\u81ea\u793e\u30b5\u30a4\u30c8\u3067\u306e\u8ca9\u58f2<br \/>\n\uff08\uff13\uff09\u3000\uff25\uff23\u30e2\u30fc\u30eb\u306b\u3088\u308b\u8ca9\u58f2<br \/>\n\u306a\u304a\u3001\uff08\uff11\uff09\u306e\u5546\u54c1\u306f\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u3078\u30d5\u30a1\u30c3\u30af\u30b9\u3067\u6ce8\u6587\u3057\u3066\u8f38\u5165\u3057\u3001\uff08\uff12\uff09\u53ca\u3073\uff08\uff13\uff09\u306f\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u8cfc\u5165\u8005\u3078\u5546\u54c1\u3092\u76f4\u9001\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4ee4\u548c\uff18\u5e74\uff17\u670815\u65e5\u306b\u56fd\u7a0e\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u300c\u56fd\u5883\u3092\u8d85\u3048\u305f\u96fb\u5b50\u5546\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306e\u3046\u3061\u3001\u5f53\u793e\u304c\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3079\u304d\u554f\u306f\u3042\u308a\u307e\u3059\u304b\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":[188,177,167,181,290],"tags":[420,513,359,2428,141,540,588,419],"backnumber":[2464],"series":[2360],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-20 12:17:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273438"}],"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=273438"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273438\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273438"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273438"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273438"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273438"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}