{"id":36870,"date":"2014-01-28T11:38:27","date_gmt":"2014-01-28T02:38:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=36870"},"modified":"2014-07-03T10:06:09","modified_gmt":"2014-07-03T01:06:09","slug":"consumption-report-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-7\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u300e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u9069\u7528\u7a0e\u7387\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300f\u306e\u516c\u8868\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#432f2f;border-color:#432f2f;\">\n\t\t<p style=\"margin-bottom: 3px; text-align: center;\"><span style=\"color: #432f2f;\"><strong>Profession Journal\u306e\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u6700\u65b0\u8a18\u4e8b\u306e\u3054\u7d39\u4ecb<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#432f2f;\"><\/div>\n<p>Profession Journal\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u89e3\u8aac\u8a18\u4e8b\uff08\u6bce\u9031\u66f4\u65b0\uff09\u30fb\u901f\u5831\u89e3\u8aac\uff08\u968f\u6642\u66f4\u65b0\uff09\u3092\u9806\u6b21\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b<strong>\u300c\u89e3\u8aac\u8a18\u4e8b\u300d<\/strong>\u4e00\u89a7\u306f\u300c<a href=\"https:\/\/profession-net.com\/professionjournal\/category\/consumption-article\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300d<\/li>\n<\/ul>\n<ul>\n<li>\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b<strong>\u300c\u901f\u5831\u89e3\u8aac\u300d<\/strong>\u4e00\u89a7\u306f\u300c<a href=\"https:\/\/profession-net.com\/professionjournal\/category\/consumption-report\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u300e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u9069\u7528\u7a0e\u7387\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300f\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5cf6\u6dfb\u3000\u6d69<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff11\u670820\u65e5\u4ed8\u3051\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306e\u7b2c\uff12\u5f3e\u3067\u3042\u308b\u300e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/pdf\/201401qa.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u9069\u7528\u7a0e\u7387\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300f\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u5e73\u621025\u5e74\uff14\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u7b2c\uff11\u5f3e\u306e\uff31\uff06\uff21\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/pdf\/2191.pdf\" target=\"_blank\">\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u53d6\u6271\u3044\uff31\uff06\uff21<\/a>\u300d\uff09\u306f\u3001\u65bd\u884c\u65e5\u4ee5\u5f8c\u306b\u65e7\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u5177\u4f53\u7684\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u304c\u3001\u4eca\u56de\u306e\u7b2c\uff12\u5f3e\u306b\u3064\u3044\u3066\u306f\u3001\u65bd\u884c\u65e5\u304c\u8fd1\u3065\u304f\u306b\u3064\u308c\u3066\u30af\u30ed\u30fc\u30ba\u30a2\u30c3\u30d7\u3055\u308c\u3066\u304d\u305f\u9069\u7528\u7a0e\u7387\u306b\u304a\u3051\u308b\u5b9f\u52d9\u7684\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\uff31\uff06\uff21\u306b\u3088\u308b\u4e8b\u4f8b\u306f\u3001\u65bd\u884c\u65e5\u3092\u307e\u305f\u3050\u53d6\u5f15\u3067\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u9069\u7528\u7a0e\u7387\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u304c\u306a\u3044\u4e8b\u52d9\u6a5f\u5668\u7b49\u306e\u4fdd\u5b88\u3084\u7ba1\u7406\u306b\u95a2\u3059\u308b\u696d\u52d9\u6599\u91d1\u306b\u304a\u3051\u308b\u9069\u7528\u7a0e\u7387\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\u306a\u3069\u3001\u5e73\u6210\uff19\u5e74\u306e\u7a0e\u7387\u6539\u6b63\u6642\u306b\u3082\u554f\u984c\u3068\u306a\u3063\u305f\u53d6\u5f15\u4e8b\u4f8b\u3067\u3001\u6cd5\u4ee4\u3084\u901a\u9054\u7b49\u306b\u304a\u3044\u3066\u3082\u660e\u78ba\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u69d8\u3005\u306a\u520a\u884c\u66f8\u7c4d\u7b49\u3067\u3082\u610f\u898b\u304c\u5206\u304b\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u3063\u305f\u304c\u3001\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u53d6\u5f15\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u306e\u65b9\u5411\u6027\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u3068\u306a\u308a\u3001\u5b9f\u52d9\u7684\u306b\u306f\u304b\u306a\u308a\u6709\u7528\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\uff31\uff06\uff21\u306e\u53d6\u5f15\u4e8b\u4f8b\u306e\u3046\u3061\u7279\u306b\u91cd\u8981\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u52a0\u3048\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000<\/strong><span style=\"color: #666699;\"><strong style=\"font-size: 1em;\">\u3010\u554f\uff11\u3011<\/strong><\/span><strong style=\"font-size: 1em;\">\u4e8b\u696d\u8005\u9593\u3067\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4e8b\u696d\u8005\u9593\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u51fa\u8377\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u304c\u65bd\u884c\u65e5\u524d\u306b\u51fa\u8377\u3057\u305f\u5546\u54c1\u306b\u3064\u304d\u65e7\u7a0e\u7387\u306b\u3066\u8acb\u6c42\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u691c\u53ce\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u53d6\u5f15\u5148\u304c\u3001\u305d\u306e\u5546\u54c1\u3092\u65bd\u884c\u65e5\u4ee5\u5f8c\u306b\u691c\u53ce\u3057\u305f\u3068\u304d\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u7a0e\u7387\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u3001\u65e7\u7a0e\u7387\u306b\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u6642\u671f\uff08\u58f2\u4e0a\u5074\u306e\u8a08\u4e0a\u6642\u671f\uff09\u304c\u65bd\u884c\u65e5\u524d\u306a\u306e\u304b\u65bd\u884c\u65e5\u4ee5\u5f8c\u306a\u306e\u304b\u3068\u3044\u3046\u70b9\u306b\u7740\u76ee\u3057\u3066\u9069\u7528\u7a0e\u7387\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000<span style=\"color: #666699;\">\u3010\u554f\uff12\u3011<\/span>\u6708\u3054\u3068\u306b\u5f79\u52d9\u63d0\u4f9b\u304c\u5b8c\u4e86\u3059\u308b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u9069\u7528\u7a0e\u7387<\/strong><\/h4>\n<p>\u5e74\u9593\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u4e8b\u52d9\u6a5f\u5668\u7b49\u306e\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u6599\u91d1\u306b\u3064\u3044\u3066\u3001\u6bce\u6708\u4f5c\u696d\u5831\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u4fdd\u5b88\u6599\u91d1\u3092\u8acb\u6c42\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u65bd\u884c\u65e5\u3092\u307e\u305f\u3050\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u6599\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5f79\u52d9\u63d0\u4f9b\u306e\u5b8c\u4e86\u3057\u305f\u65e5\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5e73\u621026\u5e74\uff13\u670821\u65e5\u304b\u3089\u540c\u5e74\uff14\u670820\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u4fc2\u308b\u6599\u91d1\u306f\u3001\uff14\u670820\u65e5\u306e\u7a0e\u7387\u3067\u3042\u308b\uff18\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u3002<br \/>\n\u3053\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u670820\u65e5\u7de0\u3081\u3068\u3057\u3066\u3044\u308b\uff11\u30f6\u6708\u5206\u306e\u8a08\u7b97\u671f\u9593\u304c\u4e00\u306e\u53d6\u5f15\u5358\u4f4d\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u53d6\u5f15\u5358\u4f4d\u3054\u3068\u306b\u540c\u4e00\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u4ee5\u5916\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u53d6\u5f15\u4e8b\u4f8b\u3082\u3053\u306e\u53d6\u6271\u3044\u304c\u6d41\u7528\u3067\u304d\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000<span style=\"color: #666699;\">\u3010\u554f\uff19\u3011<\/span>\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12-\uff12-14<\/a>\uff09\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u3068\u3057\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shohi\/11\/03.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411-\uff13-\uff18<\/a>\u306e\u898f\u5b9a\u306b\u3088\u308a\u305d\u306e\u652f\u51fa\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u3059\u3079\u3066\u652f\u6255\u3063\u305f\u6642\u70b9\u306e\u7a0e\u7387\u3067\u51e6\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u652f\u6255\u3063\u305f\u3082\u306e\u306e\u3046\u3061\u65bd\u884c\u65e5\u4ee5\u5f8c\u306b\u4fc2\u308b\u90e8\u5206\u306b\u3064\u304d\u65b0\u7a0e\u7387\u306b\u3066\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u652f\u6255\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u3067\u306f\u4eee\u6255\u91d1\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u65bd\u884c\u65e5\u4ee5\u5f8c\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u65b0\u7a0e\u7387\u306b\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u304c\u69d8\u3005\u306a\u520a\u884c\u7269\u3067\u7d39\u4ecb\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u4eca\u56de\u306e\uff31\uff06\uff21\u306b\u3088\u308a\u8ab2\u7a0e\u5f53\u5c40\u3082\u3053\u306e\u51e6\u7406\u65b9\u6cd5\u3067\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u3064\u304d\u8a8d\u3081\u308b\u3053\u3068\u3092\u660e\u8a18\u3057\u305f\uff08\u62d9\u7a3f\u300c<a title=\"\u307e\u3060\u3042\u308b\uff01\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u3092\u3081\u3050\u308b\u5b9f\u52d9\u306e\u30ae\u30e2\u30f3\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-34\/\" target=\"_blank\">\u307e\u3060\u3042\u308b\uff01\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u3092\u3081\u3050\u308b\u5b9f\u52d9\u306e\u30ae\u30e2\u30f3\u3010\u7b2c\uff12\u56de\u3011\u300c\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u305d\u306e\uff12\uff09<\/a>\u300d\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621025\u5e7412\u6708\u306b\u3001\u5e73\u621026\u5e74\uff11\u6708\u304b\u308912\u6708\u307e\u3067\u306e\uff11\u5e74\u9593\u306e\u4fdd\u5b88\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u540c\u6708\u4e2d\u306b\uff11\u5e74\u5206\u306e\u4fdd\u5b88\u6599\u91d1\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\uff11\u5e74\u5206\u306e\u4fdd\u5b88\u6599\u91d1\u306b\u3064\u3044\u3066\u65e7\u7a0e\u7387\u306b\u57fa\u3065\u304d\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u305f\u3068\u304d\u306f\u3001\u7fcc\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u65b0\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u90e8\u5206\uff08\u5e73\u621026\u5e74\uff14\u6708\u5206\u304b\u308912\u6708\u5206\uff09\u306b\u3064\u3044\u3066\uff15\uff05\u306e\u7a0e\u7387\u306b\u3088\u308b\u4ed5\u5165\u5bfe\u4fa1\u306e\u8fd4\u9084\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u3066\u51e6\u7406\u3057\u305f\u4e0a\u3067\u3001\u6539\u3081\u3066\u65b0\u7a0e\u7387\u306e\uff18\uff05\u306b\u57fa\u3065\u304d\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3082\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3001\u5de5\u4e8b\u306e\u8acb\u8ca0\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u306a\u3069\u306b\u95a2\u3059\u308b\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u3044\u305a\u308c\u3082\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u7528\u3044\u3066\u793a\u3057\u3066\u304a\u308a\u3001\u65bd\u884c\u65e5\u524d\u306b\u4e00\u901a\u308a\u78ba\u8a8d\u3057\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u304d\u8aa4\u3063\u305f\u51e6\u7406\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><strong>\uff31\uff06\uff21\u4e00\u89a7<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u65bd\u884c\u65e5\u3092\u307e\u305f\u3050\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff09<\/p>\n<ul>\n<li>\u554f\uff11\u3000\u4e8b\u696d\u8005\u9593\u3067\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\u57fa\u6e96\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u53d6\u6271\u3044<\/li>\n<li>\u554f\uff12\u3000\u6708\u3054\u3068\u306b\u5f79\u52d9\u63d0\u4f9b\u304c\u5b8c\u4e86\u3059\u308b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u9069\u7528\u7a0e\u7387<\/li>\n<li>\u554f\uff13\u3000\u4fdd\u5b88\u6599\u91d1\u3092\u524d\u53d7\u3051\u3059\u308b\u4fdd\u5b88\u30b5\u30fc\u30d3\u30b9\u306e\u9069\u7528\u7a0e\u7387<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u304a\u3051\u308b\u5206\u5272\u63a7\u9664\uff09<\/p>\n<ul>\n<li>\u554f\uff14\u3000\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u5206\u5272\u63a7\u9664<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u90e8\u5206\u5b8c\u6210\u57fa\u6e96\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff09<\/p>\n<ul>\n<li>\u554f\uff15\u3000\u90e8\u5206\u5b8c\u6210\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u9069\u7528\u7a0e\u7387<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff09<\/p>\n<ul>\n<li>\u554f\uff16\u3000\u4e0d\u52d5\u7523\u8cc3\u8cb8\u306e\u8cc3\u501f\u6599\u306b\u4fc2\u308b\u9069\u7528\u7a0e\u7387<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1\uff09<\/p>\n<ul>\n<li>\u554f\uff17\u3000\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u3082\u306e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u5efa\u8a2d\u4eee\u52d8\u5b9a\uff09<\/p>\n<ul>\n<li>\u554f\uff18\u3000\u5efa\u8a2d\u4eee\u52d8\u5b9a\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u3082\u306e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u77ed\u671f\u524d\u6255\u8cbb\u7528\uff09<\/p>\n<ul>\n<li>\u554f\uff19\u3000\u77ed\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\uff08\u5143\u8acb\u696d\u8005\u304c\u4f5c\u6210\u3059\u308b\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\uff09<\/p>\n<ul>\n<li>\u554f10\u3000\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u306b\u57fa\u3065\u304d\u652f\u6255\u3063\u305f\u5de5\u4e8b\u4ee3\u91d1\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\uff31\uff06\uff21\u7b2c\uff11\u5f3e<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/pdf\/2191.pdf\" target=\"_blank\">\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u53d6\u6271\u3044\uff31\uff06\uff21\uff08\u5e73\u621025\u5e74\uff14\u6708\uff09<\/a>\u300d<br \/>\n\uff31\uff06\uff21\u7b2c\uff12\u6bb5<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/pdf\/201401qa.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u9069\u7528\u7a0e\u7387\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621026\u5e74\uff11\u6708\uff09<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h4 style=\"text-align: center;\"><strong>\u6700\u65b0\u306e\u9023\u8f09\u8a18\u4e8b\u306f\u3053\u3061\u3089\u2193\u2193<\/strong><\/h4>\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>\uff11\u670820\u65e5\u4ed8\u3051\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306e\u7b2c\uff12\u5f3e\u3067\u3042\u308b\u300e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u4f34\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u9069\u7528\u7a0e\u7387\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300f\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br 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