{"id":52631,"date":"2014-09-11T10:19:31","date_gmt":"2014-09-11T01:19:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=52631"},"modified":"2014-09-10T17:07:27","modified_gmt":"2014-09-10T08:07:27","slug":"consumption-article-57","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-57\/","title":{"rendered":"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u4e8b\u9805\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u4fc2\u308b\u898b\u76f4\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u4fc2\u308b\u898b\u76f4\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u91d1\u4e95\u3000\u6075\u7f8e\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u304c\u898b\u76f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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-15px;\"><strong>\uff13\u3000\u6539\u6b63\u306e\u7406\u7531<\/strong><\/h4>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u91d1\u878d\u5e81\u304c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/request\/fsa\/26y_fsa_k_07.pdf\" target=\"_blank\">\u6539\u6b63\u8981\u671b\u4e8b\u9805<\/a>\u3068\u3057\u3066\u63b2\u3052\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\uff15\uff05\u76f8\u5f53\u984d\u3092\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u50b5\u6a29\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u5168\u984d\u3092\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u50b5\u6a29\u8b72\u6e21\u3092\u591a\u304f\u884c\u3046\u3068\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4f4e\u4e0b\u3057\u3001\u6d88\u8cbb\u7a0e\u7d0d\u4ed8\u984d\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>\u8fd1\u5e74\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u8a3c\u5238\u5316\u3084\u4f01\u696d\u518d\u751f\u652f\u63f4\u306b\u4f34\u3046\u30d5\u30a1\u30f3\u30c9\u3078\u306e\u58f2\u5374\u7b49\u3001\u8cb8\u51fa\u50b5\u6a29\u306e\u58f2\u8cb7\u304c\u4e00\u822c\u5316\u3057\u3066\u3044\u308b\u7d4c\u6e08\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u3001\u5186\u6ed1\u306a\u50b5\u6a29\u8b72\u6e21\u3092\u59a8\u3052\u306a\u3044\u3088\u3046\u3001\u305d\u306e\u898b\u76f4\u3057\u304c\u63d0\u6848\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u7b97\u51fa\u65b9\u6cd5\u3092\u5909\u66f4\u3057\u3001\u50b5\u6a29\u8b72\u6e21\u3092\u884c\u3046\u4e8b\u696d\u8005\u306e\u53d6\u5f15\u5b9f\u614b\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u300d\u3068\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\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\uff08\u7a0e\u629c\u304d\uff09\u306b\u5360\u3081\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\uff08\u7a0e\u629c\u304d\uff09\u306e\u5272\u5408\u3092\u3044\u3046\uff08\u6d88\u6cd5 30\u2465\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u53ca\u3073\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306f\u3001\u305d\u308c\u305e\u308c\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306b\u3088\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u6d88\u4ee4 48\u2460\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52632\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/H26-shohi4-1.png\" alt=\"\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408 \uff1d \u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d(\u7a0e\u629c\u304d)\u306e\u5408\u8a08\u984d 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line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6495ed;\">\u2460<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u58f2\u623b\u6761\u4ef6\u4ed8\u8cb7\u4ed8\u3001\u3044\u308f\u3086\u308b\u8cb7\u73fe\u5148\u53d6\u5f15<span style=\"font-size: 12px; color: 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3px;\">\u307e\u305f\u3001\u63a7\u9664\u3057\u3066\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\uff08\u6d88\u4ee448\u2462\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u8cb7\u73fe\u5148\u53d6\u5f15\u300d\u3068\u306f\u3001\u73fe\u5148\u53d6\u5f15\u50b5\u5238\u7b49\u3092\u4e88\u3081\u7d04\u5b9a\u3057\u305f\u671f\u65e5\u306b\u4e88\u3081\u7d04\u5b9a\u3057\u305f\u4fa1\u683c\u3067\u58f2\u308a\u623b\u3059\u3053\u3068\u3092\u7d04\u3057\u3066\u8cfc\u5165\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u7d04\u5b9a\u306b\u57fa\u3065\u304d\u58f2\u308a\u623b\u3059\u53d6\u5f15\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6495ed;\">\u2461<\/span>\u3000\u8cb8\u4ed8\u91d1\u305d\u306e\u4ed6\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8b72\u53d7\u3051\u7b49\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u5229\u5b50\uff08\u511f\u9084\u5dee\u76ca\u3001\u8b72\u308a\u53d7\u3051\u305f\u91d1\u92ad\u50b5\u6a29\u306e\u5f01\u6e08\u3092\u53d7\u3051\u305f\u91d1\u984d\u3068\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306e\u5dee\u984d\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u306a\u6027\u8cea\u304c\u5229\u5b50\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u542b\u3080\uff09\u306e\u91d1\u984d\u3092\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\uff08\u6d88\u4ee448\u2463\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6495ed;\">\u2462<\/span>\u3000\u6d88\u8cbb\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6709\u4fa1\u8a3c\u5238\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\uff08\u73fe\u5148\u53d6\u5f15\u3092\u9664\u304f\uff09<span class=\"highlight\" style=\"background-color:#ADD8E6;color:#000000;\">\u53c8\u306f\u91d1\u92ad\u50b5\u6a29\uff08\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u8005\u304c\u305d\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3092\u9664\u304f\uff09<\/span>\u306e\u8b72\u6e21\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6709\u4fa1\u8a3c\u5238\u7b49<span class=\"highlight\" style=\"background-color:#ADD8E6;color:#000000;\">\u53c8\u306f\u91d1\u92ad\u50b5\u6a29<\/span>\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\u306e\uff15\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\uff08\u6d88\u4ee448\u2464\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span class=\"highlight\" style=\"background-color:#ADD8E6;color:#000000;\">\u9752\u8272\u90e8\u5206<\/span>\u304c\u6539\u6b63\u4e8b\u9805<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6495ed;\">\u2463<\/span>\u3000\u56fd\u50b5\u7b49\u306b\u3064\u3044\u3066\u511f\u9084\u5dee\u640d\u304c\u751f\u305a\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u511f\u9084\u5dee\u640d\u306e\u984d\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\uff08\u6d88\u4ee448\u2465\uff09\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u53d6\u6271\u3044\u3092\u8868\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/H26-shohi4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-52633\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/09\/H26-shohi4-2.png\" alt=\"\u533a\u3000\u5206 \u975e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b \u7b97\u5165\u3059\u308b\u91d1\u984d 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#b22222;\">\u2460<\/span>\u3000\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u898b\u821e\u91d1\u3001\u795d\u91d1\u3001\u5bc4\u9644\u91d1\u3001\u4fdd\u967a\u91d1\u3001\u914d\u5f53\u91d1\u53c8\u306f\u88dc\u52a9\u91d1\u7b49\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u3057\u306a\u3044\u3002<\/p>\n<\/div>\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: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u53c8\u306f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u306f\u3001\u8f38\u51fa\u53d6\u5f15\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306f\u542b\u307e\u308c\u3001\u56fd\u5916\u53d6\u5f15\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306f\u542b\u307e\u308c\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shohi\/11\/05.htm\" target=\"_blank\">\u6d88\u57fa\u901a 11\uff0d\uff15\uff0d\uff14<\/a>\uff09\u3002<\/p>\n<\/div>\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: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u975e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8f38\u51fa\u53d6\u5f15\u7b49\u3067\u3001\u305d\u306e\u8a3c\u660e\u304c\u3055\u308c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8f38\u51fa\u53d6\u5f15\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\uff08\u6d88\u6cd5 31\u2460\u300151\u2461\uff09\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u4f8b\u3048\u3070\u3001\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u304c\u3001\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: 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#b22222;\">\uff08\u203b\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u652f\u6255\u624b\u6bb5\u3001\u91d1\u92ad\u50b5\u6a29\u306e\u8f38\u51fa\u3092\u9664\u304f\uff08\u6d88\u4ee4 51\u2460\uff09\u3002<\/p>\n<\/div>\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: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306f\u3001\u4e8b\u696d\u6240\u5358\u4f4d\u53c8\u306f\u4e8b\u696d\u90e8\u5358\u4f4d\u7b49\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shohi\/11\/05.htm\" target=\"_blank\">\u6d88\u57fa\u901a 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margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u3044\u308f\u3086\u308b\u4fe1\u7528\u53d6\u5f15\u306b\u3088\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u306f\u3001\u305d\u308c\u304c\u73fe\u7269\u3092\u4f34\u3046\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u901a\u5e38\u306e\u73fe\u7269\u53d6\u5f15\u3068\u7570\u306a\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u305d\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\u306e\uff15\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u6d88\u4ee4 48\u2464\uff09\u3002<\/p>\n<\/div>\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: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u76f8\u7d9a\u3001\u5408\u4f75\u3001\u5206\u5272\u7b49\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u4e2d\u9014\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u4eba\u3001\u5408\u4f75\u6cd5\u4eba\u3001\u65b0\u8a2d\u5206\u5272\u5b50\u6cd5\u4eba\u53c8\u306f\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306f\u3001\u305d\u308c\u305e\u308c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5f8c\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u53ca\u3073\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shohi\/11\/05.htm\" target=\"_blank\">\u6d88\u57fa\u901a 11\uff0d\uff15\uff0d\uff13<\/a>\uff09\u3002<\/p>\n<\/div>\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: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u7aef\u6570\u51e6\u7406\u3092\u884c\u308f\u306a\u3044\u306e\u304c\u539f\u5247\u3067\u3042\u308b\u304c\u3001\u4e8b\u696d\u8005\u304c\u305d\u306e\u751f\u3058\u305f\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3066\u3044\u308b\u3068\u304d\u306f\u8a8d\u3081\u3089\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shohi\/11\/05.htm\" target=\"_blank\">\u6d88\u57fa\u901a 11\uff0d\uff15\uff0d\uff16<\/a>\uff09\u3002<\/p>\n<\/div>\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: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2468<\/span>\u3000\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306f\u3001\u4fbf\u5b9c\u4e0a\u5206\u6570\u5f0f\u3067\u8868\u3059\u304c\u3001\u300c\u5360\u3081\u308b\u5272\u5408\u300d\u3067\u3042\u308a\u3001\u300c\u9664\u3059\u308b\u300d\u8a08\u7b97\u3067\u306f\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u304c\u306a\u3044\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306f\u3001\u96f6\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6d88\u4ee448\u2461\u4e00\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee448\u6761\uff12\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\uff15\uff05\u76f8\u5f53\u984d\u3092\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u50b5\u6a29\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u5168\u984d\u3092\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002\u305d\u3046\u3059\u308b\u3068\u3001\u50b5\u6a29\u8b72\u6e21\u3092\u591a\u304f\u884c\u3046\u3068\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c\u4f4e\u4e0b\u3057\u3001\u6d88\u8cbb\u7a0e\u7d0d\u4ed8\u984d\u306e\u5897\u52a0\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[574,397],"backnumber":[1761],"series":[1029],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-01 14:21:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52631"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=52631"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/52631\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=52631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=52631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=52631"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=52631"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=52631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}