{"id":74782,"date":"2015-08-27T10:19:45","date_gmt":"2015-08-27T01:19:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=74782"},"modified":"2015-12-04T17:06:23","modified_gmt":"2015-12-04T08:06:23","slug":"consumption-article-80","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-80\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u57f7\u884c\u30b3\u30b9\u30c8\u306e\u5897\u5927\u3068\u4e8b\u696d\u8005\u306e\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u306e\u52b9\u679c\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u57f7\u884c\u30b3\u30b9\u30c8\u306e\u5897\u5927\u3068\u4e8b\u696d\u8005\u306e\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u306e\u52b9\u679c\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<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><a title=\"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u8efd\u6e1b\u7a0e\u7387\u306b\u3088\u308b\u6e1b\u53ce\u3068\u3055\u3089\u306a\u308b\u6a19\u6e96\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-79\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u63b2\u3052\u305f\u8efd\u6e1b\u7a0e\u7387\u306e\u554f\u984c\u70b9\u306e\u3046\u3061\u3001\u4eca\u56de\u306f\u3001<br \/>\n<strong><span style=\"color: #4682b4;\">\u3010\uff12\u3011\u3000<\/span>\u8907\u6570\u306e\u7a0e\u7387\u306e\u5b58\u5728\u306f\u57f7\u884c\u30b3\u30b9\u30c8\u3092\u5897\u5927\u3055\u305b\u308b<br \/>\n<\/strong><strong><span style=\"color: #4682b4;\">\u3010\uff13\u3011\u3000<\/span>\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u306e\u52b9\u679c\u304c\u3042\u308a\u30ed\u30d3\u30fc\u6d3b\u52d5\u3092\u8a98\u767a\u3059\u308b<br \/>\n<\/strong>\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u3057\u3066\u307f\u3088\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u3010\uff12\u3011<\/span>\u3000\u8907\u6570\u306e\u7a0e\u7387\u306e\u5b58\u5728\u306f\u57f7\u884c\u30b3\u30b9\u30c8\u3092\u5897\u5927\u3055\u305b\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u308b\u56fd\u7a0e\u5e81\u901a\u9054\u3068\uff31\uff06\uff21<\/strong><\/h4>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5b9f\u65bd\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u81a8\u5927\u306a\u901a\u9054\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u8fd1\u6642\u3001\u56fd\u7a0e\u5e81\u306f\u65b0\u3057\u3044\u5236\u5ea6\u306b\u3064\u3044\u3066\uff31\uff06\uff21\u3092\u516c\u8868\u3059\u308b\u306e\u304c\u5e38\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u7b56\u5b9a\u3082\u6c42\u3081\u3089\u308c\u3088\u3046\u3002<\/p>\n<p>\u305d\u3057\u3066\u3053\u308c\u3089\u306f\u3001\u5b9f\u52d9\u304b\u3089\u306e\u8981\u8acb\u3067\u898b\u76f4\u3055\u308c\u3001\u8907\u96d1\u5316\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4f01\u696d\u304c\u65e5\u3005\u5546\u54c1\u958b\u767a\u3092\u884c\u3046\u4e2d\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u3001\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u3001\u5224\u65ad\u304c\u96e3\u3057\u3044\u9650\u754c\u4e8b\u4f8b\u306f\u5f8c\u3092\u7d76\u305f\u305a\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u5f8b\u306e\u6539\u6b63\u304c\u306a\u304f\u3068\u3082\u3001\u901a\u9054\u3084\uff31\uff06\uff21\u306e\u66f4\u65b0\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u5be9\u7406\u4e8b\u6848\u3082\u5897\u52a0\u3059\u308b\u3002<!--more--><\/p>\n<p>\u3053\u308c\u304c\u56fd\u7a0e\u5e81\u306e\u30e9\u30f3\u30cb\u30f3\u30b0\u30b3\u30b9\u30c8\u306b\u52a0\u308f\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u65b0\u3057\u3044\u5546\u54c1\u304c\u7d9a\u3005\u3068\u958b\u767a\u3055\u308c\u308b\u4e2d\u3001\u3053\u308c\u306b\u5373\u5fdc\u3057\u3066\u6cd5\u5f8b\u3092\u6539\u6b63\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u306f\u3001\u7269\u54c1\u7a0e\u306e\u7d4c\u9a13\u304b\u3089\u660e\u3089\u304b\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u3082\u305d\u3082\u3001\u6cd5\u5f8b\u5236\u5b9a\u6642\u306b\u60f3\u5b9a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u65b0\u3057\u3044\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u304c\u7d0d\u4ed8\u3059\u308b\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u300c\u9069\u7528\u7a0e\u7387\u300d\u306e\u5224\u65ad\u3092\u56fd\u7a0e\u5e81\u306e\u901a\u9054\u3084\uff31\uff06\uff21\u306b\u59d4\u306d\u308b\u3053\u3068\u304c\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u304a\u3044\u3066\u8a31\u5bb9\u3055\u308c\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u672c\u8cea\u7684\u306a\u7591\u554f\u3082\u751f\u3058\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9069\u7528\u7a0e\u7387\u3068\u7a0e\u52d9\u8abf\u67fb<\/strong><\/h4>\n<p>\u58f2\u4e0a\u5074\u304c\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3001\u4ed5\u5165\u5074\u304c\u6a19\u6e96\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u306f\u3001\u56fd\u5eab\u306e\u8ca0\u62c5\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3002<\/p>\n<p>\u5358\u4e00\u7a0e\u7387\u306b\u306f\u306a\u3044\u3001\u65b0\u305f\u306a\u56fd\u5eab\u8ca0\u62c5\u306e\u5371\u967a\u3067\u3042\u308b\u3002<\/p>\n<p>\uff25\uff35\u3067\u306f\u3001\u53d6\u5f15\u5f53\u4e8b\u8005\u306e\u7a0e\u7387\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3088\u3063\u3066\u4e00\u81f4\u3055\u305b\u308b\u306e\u3067\u3042\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u306f\u3001\u4e8b\u696d\u8005\u767b\u9332\u5236\u5ea6\u306b\u3088\u3063\u3066\u62c5\u4fdd\u3055\u308c\u3066\u3044\u308b\u3002\u4e8b\u696d\u8005\u306f\u3001\u767b\u9332\u3057\u305f\u4e8b\u696d\u8005\u756a\u53f7\uff08\uff36\uff21\uff34-\uff29\uff24\uff09\u3068\u9023\u756a\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u756a\u53f7\u3092\u4ed8\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u306e\u8cac\u4efb\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3053\u308c\u3092\u767a\u884c\u3057\u3001\u767a\u884c\u3059\u308b\u5074\u3082\u53d7\u9818\u3057\u305f\u5074\u3082\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3055\u308c\u305f\u7a0e\u984d\u3092\u7a4d\u307f\u4e0a\u3052\u3066\u7533\u544a\u306e\u57fa\u790e\u3068\u3059\u308b\u3002<\/p>\n<p>\uff25\uff35\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u306e\u7fa9\u52d9\u3068\u63a7\u9664\u306e\u6a29\u5229\u3092\u6388\u53d7\u3059\u308b\u3057\u304f\u307f\u3067\u3042\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u3001\u91d1\u5238\u306e\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u3088\u3046\u306a\u4e8b\u696d\u8005\u767b\u9332\u5236\u5ea6\u3092\u57fa\u790e\u3068\u3057\u3066\u3044\u3066\u3082\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4e0d\u6b63\u767a\u884c\u3001\u4e0d\u6b63\u5165\u624b\u306b\u3088\u308b\u8131\u7a0e\u304c\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306b\u6d88\u8cbb\u7a0e\u304c\u5c0e\u5165\u3055\u308c\u308b\u3053\u308d\u306b\u306f\u3059\u3067\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u507d\u9020\u3059\u308b\u3053\u3068\u306e\u307f\u3092\u76ee\u7684\u3068\u3057\u305f\u4f1a\u793e\u304c\u6b21\u3005\u3068\u8a2d\u7acb\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3068\u3044\u3046\u4e8b\u614b\u3068\u306a\u3063\u3066\u3044\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5897\u7530\u82f1\u654f\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\uff08Value\uff0dAdded Tax Law\uff09\u306b\u304a\u3051\u308bTax Evasion\u3068\u7a0e\u52d9\u8abf\u67fb\uff08\u2161\uff09\uff0d\uff25\uff23\u8af8\u56fd\u306e\u7d4c\u9a13\u3092\u8e0f\u307e\u3048\u3066\uff0d\u300d\u7a0e\u7d4c\u901a\u4fe145\u5dfb10\u53f716\u9801\uff081990\u5e74\uff09<\/span><\/p>\n<p>\u5275\u8a2d\u4ee5\u6765\u3001\u4e8b\u696d\u8005\u767b\u9332\u5236\u5ea6\u3092\u3082\u305f\u306a\u3044\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u304c\uff25\uff35\u578b\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u306b\u8ee2\u63db\u3059\u308b\u3053\u3068\u306f\u5bb9\u6613\u3067\u306f\u306a\u3044\u3002\u305d\u3053\u3067\u3001\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/pdf179_1.pdf\" target=\"_blank\">\u691c\u8a0e\u8cc7\u6599<\/a>\u300d\u3067\u306f\u3001\u7a0e\u7387\u4e00\u81f4\u306e\u65b9\u6cd5\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u4e8b\u696d\u8005\u767b\u9332\u5236\u5ea6\u304c\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u306b\uff36\uff21\uff34\uff0d\uff29\uff24\u3092\u8a18\u8f09\u3057\u306a\u3044\u7a0e\u984d\u5225\u8a18\u8acb\u6c42\u66f8\u7b49\u3092\u7d0d\u7a0e\u984d\u306e\u8a08\u7b97\u57fa\u790e\u3068\u3059\u308b\u6848\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u7d0d\u7a0e\u306e\u7fa9\u52d9\u304c\u62c5\u4fdd\u3055\u308c\u306a\u3044\u91d1\u5238\u306e\u767a\u884c\u3092\u8a8d\u3081\u308b\u3082\u306e\u3067\u3042\u308a\u3001\uff25\uff35\u8af8\u56fd\u306e\u5e38\u8b58\u304b\u3089\u306f\u9a5a\u6115\u306e\u59a5\u5354\u6848\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u73fe\u5728\u306e\u3068\u3053\u308d\u3001\uff25\uff35\u578b\u30a4\u30f3\u30dc\u30a4\u30b9\u3088\u308a\u3082\u5b9f\u73fe\u306e\u53ef\u80fd\u6027\u306f\u9ad8\u3044\u3068\u3044\u3048\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u3068\u3044\u3046\u306e\u306f\u3001\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046\u30c7\u30b8\u30bf\u30eb\u30b3\u30f3\u30c6\u30f3\u30c4\u306e\u63d0\u4f9b\u306b\u8ab2\u7a0e\u3059\u308b\u305f\u3081\u3001\u5185\u5916\u5224\u5b9a\u306e\u57fa\u6e96\u3092\u5909\u66f4\u3057\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u3092\u5c0e\u5165\u3059\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u56fd\u5185\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306e\u767b\u9332\u5236\u5ea6\u304c\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u304a\u308a\u3001\u63d0\u4f9b\u3055\u308c\u308b\u5f79\u52d9\u306e\u6027\u8cea\u3084\u53d6\u5f15\u6761\u4ef6\u7b49\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6d88\u6cd5\uff12\u2460\u516b\u306e\u56db\uff09\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d50\u5c40\u3001\u7a0e\u7387\u306e\u64cd\u4f5c\u306b\u3088\u308b\u8131\u7a0e\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u6a5f\u4f1a\u3092\u5897\u3084\u3057\u3066\u6291\u6b62\u3059\u308b\u3057\u304b\u306a\u3044\u3002<\/p>\n<p>\u4e8b\u696d\u8005\u306b\u8131\u7a0e\u306e\u610f\u56f3\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8907\u6570\u306e\u7a0e\u7387\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001\u9069\u7528\u3059\u308b\u7a0e\u7387\u3092\u8aa4\u308b\u30b1\u30fc\u30b9\u306f\u5fc5\u305a\u767a\u751f\u3059\u308b\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u3001\u5358\u7d14\u306a\u30df\u30b9\u306b\u305b\u3088\u3001\u8131\u7a0e\u306b\u305b\u3088\u3001\u58f2\u4e0a\u5074\u3068\u4ed5\u5165\u5074\u3068\u306e\u7a0e\u7387\u304c\u4e00\u81f4\u3057\u3066\u8ab2\u7a0e\u306e\u30c1\u30a7\u30fc\u30f3\u304c\u6b63\u3057\u304f\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u77e2\u6fa4\u5bcc\u592a\u90ce\u6c0f\u306f\u30011984\u5e74\u5f53\u6642\u3001\u30a2\u30e1\u30ea\u30ab\u3067\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7acb\u3061\u4e0a\u304c\u308a\u306e\uff14\u5e74\u9593\u3067\uff17\u5104\u30c9\u30eb\u306e\u7d4c\u8cbb\u3068\uff12\u4e07\u4eba\u306e\u4eba\u54e1\u3092\u8981\u3059\u308b\u3068\u306e\u8a66\u7b97\u304c\u3042\u308a\u3001\u305f\u3060\u3057\u3001\u305d\u306e\u524d\u63d0\u306f\u3001\u8abf\u67fb\u5272\u54082.2\uff05\u3067\u3001\u8ab2\u7a0e\u4e8b\u696d\u80051,000\u4ef6\u306b\u3064\u304d\u7a0e\u52d9\u8077\u54e1\uff11\u4eba\u3092\u914d\u7f6e\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u6b27\u5dde\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005250\u4eba\u306a\u3044\u3057150\u4eba\u306b\u3064\u304d\uff11\u4eba\u306e\u7a0e\u52d9\u8077\u54e1\u306e\u914d\u7f6e\u306710\uff05\u306a\u3044\u305715\uff05\u306e\u8abf\u67fb\u5272\u5408\u3067\u3042\u308b\u3001\u3068\u5831\u544a\u3057\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u77e2\u6fa4\u5bcc\u592a\u90ce\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3068\u7a0e\u52d9\u884c\u653f\uff0d\u6b27\u5dde\u8af8\u56fd\u306e\u7d4c\u9a13\u306b\u5b66\u3076\u300d\u7a0e\u52d9\u5f18\u583136\u5dfb\uff17\u53f716\u9801\uff081988\u5e74\uff09\u3002\u5897\u7530\u82f1\u654f\u300c\u4ed8\u52a0\u4fa1\u5024\u7a0e\u6cd5\uff08Value\uff0dAdded Tax Law\uff09\u306b\u304a\u3051\u308bTax Evasion\u3068\u7a0e\u52d9\u8abf\u67fb\uff08\u2162\uff09\uff0d\uff25\uff23\u8af8\u56fd\u306e\u7d4c\u9a13\u3092\u8e0f\u307e\u3048\u3066\uff0d\u300d\u7a0e\u7d4c\u901a\u4fe145\u5dfb11\u53f731\u9801\uff081990\u5e74\uff09\u306f\u3001\u300c\u5927\u90e8\u5206\u306e\u56fd\u3067\u306f\u767b\u9332\u6e08\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e15\uff05\u304b\u308920\uff05\u304c\u3001\uff11\u5e74\u306b\u8abf\u67fb\u5bfe\u8c61\u3068\u306a\u308b\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u65e5\u672c\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u624b\u7d9a\u3092\u6cd5\u5b9a\u3059\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6539\u6b63\u4ee5\u5f8c\u3001\u5b9f\u8abf\u7387\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3002\u5e73\u621024\u5e74\u5ea6\u306e\u5b9f\u5730\u8abf\u67fb\u4ef6\u6570\u306f\u524d\u5e74\u3088\u308a\uff13\u5272\u7a0b\u6e1b\u5c11\u3057\u3001\u5b9f\u8abf\u7387\u306f3.1\uff05\u3068\u904e\u53bb\u6700\u4f4e\u3068\u306a\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/kohyo\/press\/press\/2013\/hojin_chosa\/index.htm\" target=\"_blank\">\u5e73\u621024\u4e8b\u52d9\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u7b49\u306e\u8abf\u67fb\u4e8b\u7e3e\u306e\u6982\u8981<\/a>\u300d<br \/>\n<strong>\u3000\u3000\u3000<\/strong>\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/kohyo\/katsudou\/shingi-kenkyu\/shingikai\/140408\/shiryo\/pdf\/03.pdf\" target=\"_blank\">\u7a0e\u52d9\u884c\u653f\u306e\u73fe\u72b6\u3068\u8ab2\u984c<\/a>\u300d<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7a0e\u52d9\u4e89\u8a1f<\/strong><\/h4>\n<p>\u9069\u7528\u7a0e\u7387\u306b\u7591\u7fa9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u7a0e\u7387\u3092\u3081\u3050\u308b\u7a0e\u52d9\u4e89\u8a1f\u3082\u751f\u3058\u3088\u3046\u3002<br \/>\n\uff25\uff35\u3067\u306f\u3001\u7a0e\u7387\u3092\u3081\u3050\u308b\u8a34\u8a1f\u304c\u7d76\u3048\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u3010\uff13\u3011<\/span>\u3000\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u306e\u52b9\u679c\u304c\u3042\u308a\u30ed\u30d3\u30fc\u6d3b\u52d5\u3092\u8a98\u767a\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#4682B4;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u306e\u52b9\u679c<\/strong><\/h4>\n<p>\u81ea\u7531\u7af6\u4e89\u3092\u57fa\u672c\u3068\u3059\u308b\u7d4c\u6e08\u306b\u304a\u3044\u3066\u306f\u3001\u5546\u54c1\u306e\u7a2e\u985e\u3084\u8ca9\u58f2\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3001\u6975\u529b\u907f\u3051\u308b\u3079\u304d\u3067\u3042\u308b\u3002\u8efd\u6e1b\u7a0e\u7387\u306f\u3001\u8ca1\u306e\u516c\u5e73\u6027\u3092\u64b9\u4e71\u3055\u305b\u3001\u53d6\u5f15\u3084\u4f01\u696d\u306e\u696d\u7e3e\u306b\u5f71\u97ff\u3057\u3001\u7523\u696d\u306e\u81ea\u7531\u306a\u767a\u9054\u3092\u963b\u5bb3\u3059\u308b\u5371\u967a\u304c\u3042\u308b\u3002\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u306f\u3001\u4e00\u822c\u6d88\u8cbb\u7a0e\u306e\u5236\u5ea6\u306e\u4e2d\u306b\u3001\u7523\u696d\u9593\u306e\u7af6\u4e89\u306b\u5bfe\u3057\u3066\u975e\u4e2d\u7acb\u7684\u3068\u3044\u3046\u500b\u5225\u6d88\u8cbb\u7a0e\u306e\u6b20\u70b9\u3092\u6301\u3061\u8fbc\u3080\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u9700\u8981\u3068\u4f9b\u7d66\u306e\u5747\u8861\u70b9\u304c\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u3088\u3063\u3066\u79fb\u52d5\u3059\u308c\u3070\u3001\u5747\u8861\u53d6\u5f15\u91cf\u304c\u5897\u52a0\u3059\u308b\u5206\u3060\u3051\u3001\u4e8b\u696d\u8005\u306e\u5229\u76ca\u306f\u5927\u304d\u304f\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u304c\u8ca9\u58f2\u4fa1\u984d\u306e\u5f15\u4e0b\u3052\u306b\u3064\u306a\u304c\u308b\u304b\u3069\u3046\u304b\u306f\u4e0d\u660e\u3067\u3042\u308b\u3053\u3068\u306f<a title=\"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u9006\u9032\u6027\u5bfe\u7b56\u3068\u4f4e\u6240\u5f97\u8005\u5bfe\u7b56\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-78\/\" target=\"_blank\">\u7b2c\uff14\u56de<\/a>\u3067\u8ff0\u3079\u305f\u304c\u3001\u6d88\u8cbb\u8005\u306b\u3068\u3063\u3066\u3001\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u3068\u3044\u3046\u8868\u793a\u306f\u3001\u5024\u5f15\u304d\u306e\u8868\u793a\u306b\u7b49\u3057\u3044\u3002\u8ca9\u58f2\u4fa1\u984d\u304c\u540c\u3058\u3067\u3082\u3001\u5b9a\u4fa1\u304c\u5b89\u304f\u5024\u5f15\u304d\u306e\u306a\u3044\u3082\u306e\u3088\u308a\u3082\u3001\u5b9a\u4fa1\u304c\u9ad8\u304f\u5024\u5f15\u304d\u306e\u3042\u308b\u3082\u306e\u3092\u8cfc\u5165\u3057\u305f\u3068\u304d\u306e\u65b9\u304c\u5f97\u3092\u3057\u305f\u3068\u611f\u3058\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306f\u3001\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u305f\u5546\u54c1\u306e\u8ca9\u58f2\u4fc3\u9032\u529b\u3068\u306a\u308a\u3001\u8ca9\u58f2\u984d\u3092\u4f38\u3070\u3057\u3066\u3082\u305d\u3053\u304b\u3089\u8a08\u7b97\u3055\u308c\u308b\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u984d\u306f\u6a19\u6e96\u7a0e\u7387\u306e\u305d\u308c\u3088\u308a\u3082\u5c0f\u3055\u304f\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u8efd\u6e1b\u7a0e\u7387\u306f\u3001\u305d\u308c\u304c\u9069\u7528\u3055\u308c\u308b\u7269\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u696d\u754c\u3078\u306e\u512a\u9047\u63aa\u7f6e\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c<a title=\"\u65e5\u672c\u65b0\u805e\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pressnet.or.jp\/statement\/130115_2234.html\" target=\"_blank\">\u65b0\u805e\u306b\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u3092\u6c42\u3081\u308b\u58f0\u660e<\/a>\u300d\uff08\u65e5\u672c\u65b0\u805e\u5354\u4f1a\u30012013\u5e74\uff11\u670815\u65e5\uff09<\/span><\/p>\n<p>\u73fe\u5728\u3001\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u696d\u754c\u3082\u3001\u975e\u8ab2\u7a0e\u304b\u3089\u8efd\u6e1b\u7a0e\u7387\u3078\u306e\u8ee2\u63db\u3092\u6c42\u3081\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u65e5\u672c\u533b\u5e2b\u4f1a\u306f\u3001\u300c\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u306f\u975e\u8ab2\u7a0e\u306a\u306e\u3067\u3001\u8ab2\u7a0e\u8ee2\u5316\u3057\u305f\u3068\u304d\u306b\u3001\u60a3\u8005\u3055\u3093\u306e\u3053\u3068\u3092\u8003\u3048\u3066\u4f4e\u3044\u7a0e\u7387\u306b\u6291\u3048\u308b\u3002\u30fb\u30fb\u30fb\u4e16\u306e\u4e2d\u306e\u8efd\u6e1b\u7a0e\u7387\u3068\u306f\u9055\u3046\u8b70\u8ad6\u3067\u9032\u3081\u308b\u3088\u3046\u3001\u515a\u7a0e\u8abf\u306b\u5f37\u304f\u8981\u671b\u3057\u3066\u3044\u307e\u3059\u3002\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3068\u3057\u3066\u3001\u793e\u4f1a\u8a3a\u7642\u5831\u916c\u3092\u975e\u8ab2\u7a0e\u304b\u3089\u8ab2\u7a0e\u306b\u8ee2\u63db\u3057\u3001\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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line-height:24px;\">\n\t\t<p>\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5b9f\u65bd\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u81a8\u5927\u306a\u901a\u9054\u304c\u5fc5\u8981\u306b\u306a\u308b\u3002\u8fd1\u6642\u3001\u56fd\u7a0e\u5e81\u306f\u65b0\u3057\u3044\u5236\u5ea6\u306b\u3064\u3044\u3066\uff31\uff06\uff21\u3092\u516c\u8868\u3059\u308b\u306e\u304c\u5e38\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u7b56\u5b9a\u3082\u6c42\u3081\u3089\u308c\u3088\u3046\u3002<br \/>\n\u305d\u3057\u3066\u3053\u308c\u3089\u306f\u3001\u5b9f\u52d9\u304b\u3089\u306e\u8981\u8acb\u3067\u898b\u76f4\u3055\u308c\u3001\u8907\u96d1\u5316\u3057\u3066\u3044\u304f\u3053\u3068\u306b\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":[624,322,335],"backnumber":[1808],"series":[973],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:27:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/74782"}],"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=74782"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/74782\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=74782"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=74782"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=74782"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=74782"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=74782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}