{"id":58547,"date":"2014-12-18T10:18:10","date_gmt":"2014-12-18T01:18:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=58547"},"modified":"2016-08-04T11:24:44","modified_gmt":"2016-08-04T02:24:44","slug":"consumption-article-62","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-62\/","title":{"rendered":"\uff15\uff05\u30fb\uff18\uff05\u7a0e\u7387\u304c\u6df7\u5728\u3059\u308b\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u624b\u9806\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4e00\u822c\u8ab2\u7a0e\u306e\u7533\u544a\u66f8\u30fb\u4ed8\u8868\u4f5c\u6210\u306e\u6d41\u308c\uff08\u5f8c\u7de8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\uff15\uff05\u30fb\uff18\uff05\u7a0e\u7387\u304c\u6df7\u5728\u3059\u308b\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u624b\u9806<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e00\u822c\u8ab2\u7a0e\u306e\u7533\u544a\u66f8\u30fb\u4ed8\u8868\u4f5c\u6210\u306e\u6d41\u308c\uff08\u5f8c\u7de8\uff09\u300d<\/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\u3000\u6d69<\/strong> \uff08\u76e3\u4fee\uff09<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5c0f\u5d8b\u3000\u654f\u592b<\/strong>\uff08\u57f7\u7b46\uff09<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><a title=\"\uff15\uff05\u30fb\uff18\uff05\u7a0e\u7387\u304c\u6df7\u5728\u3059\u308b\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u624b\u9806\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4e00\u822c\u8ab2\u7a0e\u306e\u7533\u544a\u66f8\u30fb\u4ed8\u8868\u4f5c\u6210\u306e\u6d41\u308c\uff08\u524d\u7de8\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-61\/\" target=\"_blank\">\u300a\u524d\u7de8\u306f\u3053\u3061\u3089\u300b<\/a><\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u4ed8\u8868\uff11\u306e\u4f5c\u6210<\/strong><\/h4>\n<p style=\"padding-left: 30px;\">\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/yoshiki\/pdf\/01.pdf\" target=\"_blank\">\u69d8\u5f0f\u306f\u3053\u3061\u3089<\/a>\u3000\u3000\u3000\uff08<span style=\"font-size: 12px;\">\u203b\uff09\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/yoshiki\/pdf\/02.pdf\" target=\"_blank\">\u69d8\u5f0f\u306f\u3053\u3061\u3089<\/a><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u3053\u306e\u5e33\u7968\u306f\u3001\u5f93\u6765\u4f5c\u6210\u3057\u3066\u3044\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5185\u5bb9\u3092\u7a0e\u7387\u3054\u3068\u306b\u8a08\u7b97\u3059\u308b\u305f\u3081\u306e\u5e33\u7968\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u5e33\u7968\u3092\u7a0e\u7387\u533a\u5206\u3054\u3068\u306b\u6b63\u78ba\u306b\u4f5c\u6210\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\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:#666699;\">\n\t\t<p><strong>\u3008\u2460\u6b04\u3009\u3000\u8ab2\u7a0e\u6a19\u6e96\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2460B\u6b04\u3011<\/span><br \/>\n\u7a0e\u8fbc\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u00d7\uff3b100\/105\uff3d\u21d2\u5de6\u8a18\u91d1\u984d\u306e\u5343\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2460C\u6b04\u3011<\/span><br \/>\n\u7a0e\u8fbc\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u00d7\uff3b100\/108\uff3d\u21d2\u5de6\u8a18\u91d1\u984d\u306e\u5343\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2460D\u6b04\u3011<\/span><br \/>\n\u2460B\u6b04\uff0b\u2460C\u6b04<br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u58f2\u4e0a\u91d1\u984d\u304b\u3089\u58f2\u4e0a\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u3092\u76f4\u63a5\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u3067\u7d4c\u7406\u51e6\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u6e1b\u984d\u3057\u305f\u5f8c\u306e\u91d1\u984d\u3092\u57fa\u306b\u8ab2\u7a0e\u6a19\u6e96\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/span><\/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:#666699;\">\n\t\t<p><strong>\u3008\u2461\u6b04\u3009\u3000\u6d88\u8cbb\u7a0e\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2461B\u6b04\u3011<\/span><br \/>\n\u8ab2\u7a0e\u6a19\u6e96\u984d\uff08\u2460B\u6b04\uff09\u00d7\uff14\uff05<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2461C\u6b04\u3011<\/span><br \/>\n\u8ab2\u7a0e\u6a19\u6e96\u984d\uff08\u2460C\u6b04\uff09\u00d76.3\uff05<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2461D\u6b04\u3011<\/span><br \/>\n\u2461B\u6b04\uff0b\u2461C\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u2462\u6b04\u3009\u3000\u63a7\u9664\u904e\u5927\u8abf\u6574\u7a0e\u984d<\/strong><\/p>\n<p>\u3053\u306e\u6b04\u306f\u3001\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\u306e\uff0821\uff09\u6b04\u53ca\u3073\uff0822\uff09\u6b04\u3092\u57fa\u306b\u4ee5\u4e0b\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2462B\u6b04\u3011<\/span><br \/>\n\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\uff0821\uff09B\u6b04\uff0b\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\uff0822\uff09B\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2462C\u6b04\u3011<\/span><br \/>\n\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\uff0821\uff09C\u6b04\uff0b\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\uff0822\uff09C\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2462D\u6b04\u3011<\/span><br \/>\n\u2462B\u6b04\uff0b\u2462C\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u2463\u6b04\u3009\u3000\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d<\/strong><\/p>\n<p>\u3053\u306e\u6b04\u306f\u3001\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\u306e\u2473\u6b04\u304b\u3089\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2463B\u6b04\u3011<\/span><br \/>\n\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\u2473B\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2463C\u6b04\u3011<\/span><br \/>\n\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\u2473C\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2463D\u6b04\u3011<\/span><br \/>\n\u2463B\u6b04\uff0b\u2463C\u6b04<\/p>\n<\/div>\n<!--more--><br \/>\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<p><strong>\u3008\u2464\u6b04\u3009\u3000\u8fd4\u9084\u7b49\u5bfe\u4fa1\u306b\u4fc2\u308b\u7a0e\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2464B\u6b04\u3011<\/span><br \/>\n\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u00d7\uff3b4\/105\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2464C\u6b04\u3011<\/span><br \/>\n\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u00d7\uff3b6.3\/108\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2464D\u6b04\u3011<\/span><br \/>\n\u2464B\u6b04\uff0b\u2464C\u6b04<br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u58f2\u4e0a\u91d1\u984d\u304b\u3089\u58f2\u4e0a\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u3092\u76f4\u63a5\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u3067\u7d4c\u7406\u51e6\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u6b04\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/span><\/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:#666699;\">\n\t\t<p><strong>\u3008\u2465\u6b04\u3009\u3000\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u7a0e\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2465B\u6b04\u3011<\/span><br \/>\n\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u8cb8\u5012\u308c\u306e\u91d1\u984d\u00d7\uff3b4\/105\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2465C\u6b04\u3011<\/span><br \/>\n\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u8cb8\u5012\u308c\u306e\u91d1\u984d\u00d7\uff3b6.3\/108\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2465\uff24\u6b04\u3011<\/span><br \/>\n\u2465B\u6b04\uff0b\u2465C\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u2466\u6b04\u3009\u3000\u63a7\u9664\u7a0e\u984d\u5c0f\u8a08<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2466B\u6b04\u3011<\/span><br \/>\n\u2463B\u6b04\uff0b\u2464B\u6b04\uff0b\u2465B\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2466C\u6b04\u3011<\/span><br \/>\n\u2463C\u6b04\uff0b\u2464C\u6b04\uff0b\u2465C\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2466D\u6b04\u3011<\/span><br \/>\n\u2466B\u6b04\uff0b\u2466C\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u2467\u6b04\u53ca\u3073\u246a\u6b04\u3009\u3000\u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d<\/strong><\/p>\n<p>\u2467\u6b04\u306f\u3001\u7a0e\u7387\u533a\u5206\u3054\u3068\u306b\u300c\u2466\u6b04\uff1e\u2461\u6b04\uff0b\u2462\u6b04\u300d\u3068\u306a\u308b\u5834\u5408\u306b\u8a18\u8f09\u3057\u3001\u540c\u984d\u3092\u246a\u6b04\u306b\u3082\u8ee2\u8a18\u3059\u308b\u3002\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u6b04\u3092\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u2468\u6b04\u53ca\u3073\u246b\u6b04\u306e\u8a18\u8f09\u306f\u3001\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2467\uff22\u6b04\u53ca\u3073\u246a\uff22\u6b04\u3011<\/span><br \/>\n\u2466B\u6b04\uff0d\u2461B\u6b04\uff0d\u2462B\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2467\uff23\u6b04\u53ca\u3073\u246a\uff23\u6b04\u3011<\/span><br \/>\n\u2466C\u6b04\uff0d\u2461C\u6b04\uff0d\u2462C\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2467D\u6b04\u53ca\u3073\u246aD\u6b04\u3011<\/span><br \/>\n\u2467B\u6b04\uff0b\u2467C\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u2468\u6b04\u53ca\u3073\u246b\u6b04\u3009\u3000\u5dee\u5f15\u7a0e\u984d<\/strong><\/p>\n<p>\u2468\u6b04\u306f\u3001\u7a0e\u7387\u533a\u5206\u3054\u3068\u306b\u300c\u2461\u6b04\uff0b\u2462\u6b04\uff1e\u2466\u6b04\u300d\u3068\u306a\u308b\u5834\u5408\u306b\u8a18\u8f09\u3057\u3001\u540c\u984d\u3092\u246b\u6b04\u306b\u3082\u8ee2\u8a18\u3059\u308b\u3002\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u6b04\u3092\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u2467\u6b04\u53ca\u3073\u246a\u6b04\u306e\u8a18\u8f09\u306f\u3001\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u2468B\u6b04\u53ca\u3073\u246bB\u6b04\u3011<\/span><br \/>\n\u2460B\u6b04\uff0b\u2462B\u6b04\uff0d\u2466B\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u2468C\u6b04\u53ca\u3073\u246bC\u6b04\u3011<\/span><br \/>\n\u2461C\u6b04\uff0b\u2462C\u6b04\uff0d\u2466C\u6b04<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u2467D\u6b04\u53ca\u3073\u246bD\u6b04\u3011<\/span><br \/>\n\u2468B\u6b04\uff0b\u2468C\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u2469\u6b04\u53ca\u3073\u246c\u6b04\u3009\u3000\u5408\u8a08\u5dee\u5f15\u7a0e\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u2469\u6b04\u306f\u3001\u4e0a\u8a18\u2468D\u6b04\u304b\u3089\u2467D\u6b04\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3001\u540c\u984d\u3092\u246c\u6b04\u306b\u3082\u8ee2\u8a18\u3059\u308b\u3002\u306a\u304a\u3001\u2467\u6b04D\u306e\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306b\u306f\u30de\u30a4\u30ca\u30b9\u3067\u8868\u793a\u3059\u308b\u3002\u307e\u305f\u3001\u2467\u6b04\u306e\u91d1\u984d\u3057\u304b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u2467\u6b04\u306e\u91d1\u984d\u3092\u30de\u30a4\u30ca\u30b9\u8868\u793a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u2468\u6b04\u3057\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u2468\u6b04\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u8ee2\u8a18\u3059\u308b\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:#666699;\">\n\t\t<p><strong>\u3008\u246d\u6b04\u3009\u3000\u8b72\u6e21\u5272\u984d\uff1a\u9084\u4ed8\u984d<\/strong><\/p>\n<p>\u3053\u306e\u6b04\u306f\u3001\u7a0e\u7387\u533a\u5206\u3054\u3068\u306b\u246a\u6b04\u306e\u8a18\u8f09\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u246dB\u6b04\u3011<\/span><br \/>\n\u246aB\u6b04\u00d7\uff3b25\/100\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u246dC\u6b04\u3011<\/span><br \/>\n\u246aC\u6b04\u00d7\uff3b17\/63\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u246dD\u6b04\u3011<\/span><br \/>\n\u246dB\u6b04\uff0b\u246dC\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u246e\u6b04\u3009\u3000\u8b72\u6e21\u5272\u984d\uff1a\u7d0d\u7a0e\u984d<\/strong><\/p>\n<p>\u3053\u306e\u6b04\u306f\u3001\u7a0e\u7387\u533a\u5206\u3054\u3068\u306b\u246b\u6b04\u306e\u8a18\u8f09\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\">\u3010\uff14\uff05\u9069\u7528\u5206\u246eB\u6b04\u3011<\/span><br \/>\n\u246bB\u6b04\u00d7\uff3b25\/100\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #800000;\">\u30106.3\uff05\u9069\u7528\u5206\u246eC\u6b04\u3011<\/span><br \/>\n\u246bC\u6b04\u00d7\uff3b17\/63\uff3d<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #008000;\">\u3010\u5408\u8a08\u246eD\u6b04\u3011<\/span><br \/>\n\u246eB\u6b04\uff0b\u246eC\u6b04<\/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:#666699;\">\n\t\t<p><strong>\u3008\u246f\u6b04\u3009\u3000\u5408\u8a08\u5dee\u5f15\u8b72\u6e21\u5272\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u3053\u306e\u6b04\u306f\u3001\u4e0a\u8a18\u246eD\u6b04\u304b\u3089\u246dD\u6b04\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002\u306a\u304a\u3001\u246dD\u6b04\u306e\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306b\u306f\u3001\u30de\u30a4\u30ca\u30b9\u3067\u8868\u793a\u3059\u308b\u3002\u307e\u305f\u3001\u246d\u306e\u91d1\u984d\u3057\u304b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u246d\u6b04\u306e\u91d1\u984d\u3092\u30de\u30a4\u30ca\u30b9\u8868\u793a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u246e\u6b04\u3057\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u246e\u6b04\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u4ed8\u8868\uff11\u306e\u4f5c\u6210\u3067\u7559\u610f\u3059\u3079\u304d\u70b9\u306f\u3001\u7a0e\u7387\u533a\u5206\u3054\u3068\u306b\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u63a7\u9664\u7a0e\u984d\u5c0f\u8a08\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u3001\u305d\u308c\u305e\u308c\u300c\u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d\u300d\u53c8\u306f\u300c\u5dee\u5f15\u7a0e\u984d\u300d\u3092\u6c42\u3081\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\uff14\uff05\u9069\u7528\u5206\u306f\u300c\u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d\u300d\u30016.3\uff05\u9069\u7528\u5206\u306f\u300c\u5dee\u5f15\u7a0e\u984d\u300d\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u3001\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u984d\u3092\u76f8\u6bba\u3057\u3066\u3001\u30d7\u30e9\u30b9\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u300c\u5dee\u5f15\u7a0e\u984d\u300d\u3001\u30de\u30a4\u30ca\u30b9\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u300c\u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d\u300d\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u8ee2\u8a18\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5<\/strong><\/h4>\n<p style=\"padding-left: 30px;\">\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/kaisei\/yoshiki\/pdf\/14.pdf\" target=\"_blank\">\u69d8\u5f0f\u306f\u3053\u3061\u3089<\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u3064\u3044\u3066\u306f\u3001\u4ed8\u8868\uff11\u53ca\u3073\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u5185\u5bb9\u3092\u53cd\u6620\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u4ed8\u8868\uff11\u53ca\u3073\u4ed8\u8868\uff12\uff0d\uff08\uff12\uff09\u304b\u3089\u8ee2\u8a18\u3059\u308b\u9805\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\u4ed8\u8868\u304b\u3089\u306e\u8ee2\u8a18\u9805\u76ee\u3011<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/5-8syohi2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-58552 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/12\/5-8syohi2-1.png\" alt=\"\u7533\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9 \u4ed8\u8868\u306e\u304b\u3089\u306e\u8ee2\u8a18\u9805\u76ee \u8ab2\u7a0e\u6a19\u6e96\u984d \u2460\u6b04 \u4ed8\u88681\u306e\u2460\uff24\u6b04\u306e\u91d1\u984d \u6d88\u8cbb\u7a0e\u984d \u2461\u6b04 \u4ed8\u88681\u306e\u2461\uff24\u6b04\u306e\u91d1\u984d \u63a7\u9664\u904e\u5927\u8abf\u6574\u7a0e\u984d \u2462\u6b04 \u4ed8\u88681\u306e\u2462\uff24\u6b04\u306e\u91d1\u984d \u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d \u2463\u6b04 \u4ed8\u88681\u306e\u2463\uff24\u6b04\u306e\u91d1\u984d \u8fd4\u9084\u7b49\u5bfe\u4fa1\u306b\u4fc2\u308b\u7a0e\u984d \u2464\u6b04 \u4ed8\u88681\u306e\u2464\uff24\u6b04\u306e\u91d1\u984d \u8cb8\u5012\u308c\u306b\u4fc2\u308b\u7a0e\u984d \u2465\u6b04 \u4ed8\u88681\u306e\u2465\uff24\u6b04\u306e\u91d1\u984d \u63a7\u9664\u7a0e\u984d\u5c0f\u8a08 \u2466\u6b04 \u4ed8\u88681\u306e\u2466\uff24\u6b04\u306e\u91d1\u984d \u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d \u2467\u6b04 \u4ed8\u88681\u306e\u2469\uff24\u6b04\u306e\u91d1\u984d(\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408) \u5dee\u5f15\u7a0e\u984d \u2468\u6b04 \u4ed8\u88681\u306e\u2469\uff24\u6b04\u306e\u91d1\u984d(\u30d7\u30e9\u30b9\u306e\u5834\u5408) \u203b\u8a18\u8f09\u3059\u308b\u969b\u306b\u767e\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u308b\u3002 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d \u246e\u6b04 \u4ed8\u88682-(2)\u306e\u2463\uff24\u6b04\u306e\u91d1\u984d \u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d \u246f\u6b04 \u4ed8\u88682-(2)\u306e\u2466\uff24\u6b04\u306e\u91d1\u984d \u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d \u2470\u6b04 \u4ed8\u88681\u306e\u246c\uff24\u6b04\u306e\u91d1\u984d(\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408) \u5dee\u5f15\u7a0e\u984d \u2471\u6b04 \u4ed8\u88681\u306e\u246c\uff24\u6b04\u306e\u91d1\u984d(\u30d7\u30e9\u30b9\u306e\u5834\u5408) \u203b\u8a18\u8f09\u3059\u308b\u969b\u306b\u767e\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u308b\u3002 \u9084\u4ed8\u984d \u2472\u6b04 \u4ed8\u88681\u306e\u246f\uff24\u6b04\u306e\u91d1\u984d(\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408) \u7d0d\u7a0e\u984d \u2473\u6b04 \u4ed8\u88681\u306e\u246f\uff24\u6b04\u306e\u91d1\u984d(\u30d7\u30e9\u30b9\u306e\u5834\u5408)\" width=\"550\" height=\"603\" \/><\/a><\/p>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u8a18\u8f09\u9805\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\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:#666699;\">\n\t\t<p><strong>\u3008\u2469\u6b04\u53ca\u3073\u3251\u6b04\u3009\u3000\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u53ca\u3073\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u3053\u308c\u3089\u306e\u6b04\u306f\u3001\u3053\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u4e2d\u9593\u7533\u544a\u3057\u305f\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3092\u305d\u308c\u305e\u308c\u8a18\u8f09\u3059\u308b\u3002\u306a\u304a\u3001\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u53ca\u3073\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u305f\u7533\u544a\u66f8\u306b\u305d\u306e\u91d1\u984d\u304c\u5370\u5b57\u3055\u308c\u3066\u3044\u308b\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:#666699;\">\n\t\t<p><strong>\u3008\u246a\u6b04\u3009\u3000\u7d0d\u4ed8\u7a0e\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u3053\u306e\u6b04\u306f\u3001\u300c\u2468\u6b04\uff1e\u2469\u6b04\u300d\u3068\u306a\u308b\u5834\u5408\u306b\u3001\u5dee\u5f15\u7a0e\u984d\u2468\u6b04\u304b\u3089\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u2469\u6b04\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002\u306a\u304a\u3001\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5dee\u5f15\u7a0e\u984d\u2468\u6b04\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u3001\u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d\u306e\u5834\u5408\u306b\u306f\u3001\u8a18\u8f09\u4e0d\u8981\u3068\u306a\u308b\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:#666699;\">\n\t\t<p><strong>\u3008\u246b\u6b04\u3009\u3000\u4e2d\u9593\u7d0d\u4ed8\u9084\u4ed8\u7a0e\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u3053\u306e\u6b04\u306f\u3001\u300c\u2469\u6b04\uff1e\u2468\u6b04\u300d\u3068\u306a\u308b\u5834\u5408\u306b\u3001\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u2469\u6b04\u304b\u3089\u5dee\u5f15\u7a0e\u984d\u2468\u6b04\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002\u306a\u304a\u3001\u63a7\u9664\u4e0d\u8db3\u9084\u4ed8\u7a0e\u984d\u306e\u5834\u5408\u306b\u306f\u3001\u4e2d\u9593\u7d0d\u4ed8\u7a0e\u984d\u2469\u6b04\u3092\u8ee2\u8a18\u3059\u308b\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:#666699;\">\n\t\t<p><strong>\u3008\uff0822\uff09\u6b04\u3009\u3000\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u3053\u306e\u6b04\u306f\u3001\u300c\u2473\u6b04\uff1e\uff0821\uff09\u6b04\u300d\u3068\u306a\u308b\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u984d\u2473\u6b04\u304b\u3089\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d\uff0821\uff09\u6b04\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002\u306a\u304a\u3001\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u984d\u2473\u6b04\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3057\u3001\u9084\u4ed8\u984d\u306e\u5834\u5408\u306b\u306f\u3001\u8a18\u8f09\u4e0d\u8981\u3068\u306a\u308b\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:#666699;\">\n\t\t<p><strong>\u3008\uff0823\uff09\u6b04\u3009\u3000\u4e2d\u9593\u7d0d\u4ed8\u9084\u4ed8\u8b72\u6e21\u5272\u984d<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u3053\u306e\u6b04\u306f\u3001\u300c\uff0821\uff09\u6b04\uff1e\u2473\u6b04\u300d\u3068\u306a\u308b\u5834\u5408\u306b\u3001\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d\uff0821\uff09\u6b04\u304b\u3089\u7d0d\u7a0e\u984d\u2473\u6b04\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002\u306a\u304a\u3001\u9084\u4ed8\u984d\u306e\u5834\u5408\u306b\u306f\u3001\u4e2d\u9593\u7d0d\u4ed8\u8b72\u6e21\u5272\u984d\uff0821\uff09\u6b04\u3092\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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