{"id":79077,"date":"2015-10-08T10:18:11","date_gmt":"2015-10-08T01:18:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=79077"},"modified":"2015-12-04T17:06:44","modified_gmt":"2015-12-04T08:06:44","slug":"consumption-article-87","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-87\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u65b0\u805e\u3001\u96d1\u8a8c\u3078\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\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\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u65b0\u805e\u3001\u96d1\u8a8c\u3078\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u65e5\u672c\u65b0\u805e\u5354\u4f1a\u7b49\u306e\u4e3b\u5f35<\/strong><\/h4>\n<p>2013\u5e7412\u670813\u65e5\u3001\u671d\u65e5\u65b0\u805e\u3001\u8aad\u58f2\u65b0\u805e\u3001\u6bce\u65e5\u65b0\u805e\u3001\u65e5\u7d4c\u65b0\u805e\u3001\u7523\u7d4c\u65b0\u805e\u3001\u6771\u4eac\u65b0\u805e\u7b49\u306e\u5404\u7d19\u306f\u793e\u8aac\u306b\u304a\u3044\u3066\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u516c\u8868\u306b\u5f53\u305f\u308a\u3001\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u3068\u540c\u6642\u306b\u8efd\u6e1b\u7a0e\u7387\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u305f\u3002<\/p>\n<p>\u65e5\u672c\u65b0\u805e\u5354\u4f1a\u306f\u3001\u5e74\u306b\u4e00\u5ea6\u884c\u3046\u65b0\u805e\u5927\u4f1a\u306e\u6c7a\u8b70\u306b\u304a\u3044\u3066\u30012012\u5e74\u30012013\u5e74\u30012014\u5e74\u306e\uff13\u5e74\u9023\u7d9a\u3067\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3092\u6c42\u3081\u3066\u304a\u308a\u3001\u672c\u5e7410\u670815\u65e5\u306e\u5927\u4f1a\u3067\u3082\u3001\u540c\u69d8\u306e\u6c7a\u8b70\u304c\u884c\u308f\u308c\u308b\u3068\u4e88\u60f3\u3055\u308c\u308b\u3002<!--more--><\/p>\n<p>2013\u5e74\uff11\u670815\u65e5\u306e\u300e<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>\u300f\u3067\u306f\u3001\u65b0\u805e\u306b\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u56fd\u304c\u591a\u3044\u3053\u3068\u3092\u6319\u3052\u3001<\/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>\u6c11\u4e3b\u4e3b\u7fa9\u793e\u4f1a\u306e\u5065\u5168\u306a\u767a\u5c55\u3068\u56fd\u6c11\u751f\u6d3b\u306b\u5bc4\u4e0e\u3059\u308b\u65b0\u805e\u3092\u3001\u5168\u56fd\u3069\u3053\u3067\u3082\u5bb9\u6613\u306b\u8cfc\u8aad\u3067\u304d\u308b\u74b0\u5883\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u4e3b\u5f35\u3057\u305f\u3002\u307e\u305f\u3001\u672c\u5e74\uff19\u670817\u65e5\u306b\u516c\u8868\u3057\u305f\u300e<a title=\"\u65e5\u672c\u65b0\u805e\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pressnet.or.jp\/statement\/150924_5369.html\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\u58f0\u660e<\/a>\u300f\u3067\u306f\u3001\u8ca1\u52d9\u7701\u304c\u63d0\u793a\u3057\u305f\u300e\u65e5\u672c\u578b\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u300f\uff08<a title=\"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u65e5\u672c\u578b\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-83\/\" target=\"_blank\">\u524d\u56de\u53c2\u7167<\/a>\uff09\u306b\u3064\u3044\u3066\u3001\u300c\u7a0e\u5236\u3068\u3057\u3066\u304d\u308f\u3081\u3066\u554f\u984c\u304c\u591a\u3044\u300d\u3068\u3057\u3001<\/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>\u308f\u304c\u56fd\u306e\u6c11\u4e3b\u4e3b\u7fa9\u3068\u6587\u5316\u306e\u57fa\u76e4\u3068\u306a\u3063\u3066\u3044\u308b\u65b0\u805e\uff08\u96fb\u5b50\u5a92\u4f53\u3092\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u77e5\u8b58\u3078\u306e\u8ab2\u7a0e\u306f\u6700\u5c0f\u9650\u5ea6\u306b\u3068\u3069\u3081\u308b\u3068\u3044\u3046\u793e\u4f1a\u653f\u7b56\u4e0a\u306e\u89b3\u70b9\u304b\u3089\u66f8\u7c4d\u3001\u96d1\u8a8c\u7b49\u3068\u3068\u3082\u306b\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u305f\u3002<\/p>\n<p>\u7523\u7d4c\u65b0\u805e\uff19\u6708\uff18\u65e5\u306e\u793e\u8aac\u306f\u300c\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u306b\u3042\u305f\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u304c20\uff05\u524d\u5f8c\u306e\u6b27\u5dde\u5404\u56fd\u3067\u306f\u3001\u98df\u6599\u54c1\u3084\u65b0\u805e\u306a\u3069\u306e\u751f\u6d3b\u5fc5\u9700\u54c1\u306b\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u3057\u3001\u8aad\u58f2\u65b0\u805e\uff19\u670811\u65e5\u306e\u793e\u8aac\u306b\u304a\u3044\u3066\u3082\u300c\u98df\u6599\u54c1\u3092\u306f\u3058\u3081\u3001\u6d3b\u5b57\u6587\u5316\u306e\u4fdd\u8b77\u306b\u6b20\u304b\u305b\u306a\u3044\u65b0\u805e\u3084\u66f8\u7c4d\u304c\u5bfe\u8c61\u3060\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65e5\u672c\u66f8\u7c4d\u51fa\u7248\u5354\u4f1a\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u4e3b\u5f35\u3082\u540c\u69d8\u3067\u3042\u308b\u3002\u304b\u306d\u3066\u5171\u540c\u58f0\u660e\u3068\u3057\u3066\u300e<a title=\"\u65e5\u672c\u66f8\u7c4d\u51fa\u7248\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jbpa.or.jp\/pdf\/documents\/keigen20130308.pdf\" target=\"_blank\">\u6587\u5316\u3092\u652f\u3048\u308b\u51fa\u7248\u7269\u306b\u8efd\u6e1b\u7a0e\u7387\u304c\u5fc5\u8981\u3067\u3059<\/a>\u300f\u3092\u767a\u8868\u3057\u3066\u3044\u308b\u304c\u3001\u300e\u65e5\u672c\u578b\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u300f\uff08<a title=\"\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u3092\u691c\u8a3c\u3059\u308b\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u65e5\u672c\u578b\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-83\/\" target=\"_blank\">\u524d\u56de\u53c2\u7167<\/a>\uff09\u306e\u767a\u6848\u3092\u53d7\u3051\u3001\u672c\u5e74\uff19\u670817\u65e5\u306e\u300e<a title=\"\u65e5\u672c\u66f8\u7c4d\u51fa\u7248\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.jbpa.or.jp\/pdf\/documents\/keigen20150917.pdf\" target=\"_blank\">\u6d88\u8cbb\u5897\u7a0e\u9084\u4ed8\u300c\u8ca1\u52d9\u7701\u6848\u300d\u306b\u53cd\u5bfe\u3057\u51fa\u7248\u6587\u5316\u3078\u306e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u3092\u6c42\u3081\u307e\u3059<\/a>\u300f\u3068\u3044\u3046\u7dca\u6025\u58f0\u660e\u306b\u304a\u3044\u3066\u3001<\/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>\u51fa\u7248\u754c\u306f\u3053\u308c\u307e\u3067\u7e70\u308a\u8fd4\u3057\u51fa\u7248\u6587\u5316\u3078\u306e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u3092\u6c42\u3081\u3066\u304d\u307e\u3057\u305f\u3002\u98df\u304c\u300e\u8eab\u4f53\u306e\u7ce7\u300f\u3067\u3042\u308b\u306e\u3068\u540c\u69d8\u306b\uff64\u66f8\u7c4d\u30fb\u96d1\u8a8c\u30fb\u65b0\u805e\u7b49\u306e\u6d3b\u5b57\u6587\u5316\u306f\u300e\u5fc3\u306e\u7ce7\u300f\u3067\u3042\u308a\u3001\u5065\u5168\u306a\u6c11\u4e3b\u793e\u4f1a\u3092\u69cb\u6210\u3059\u308b\u305f\u3081\u306e\u77e5\u7684\u30a4\u30f3\u30d5\u30e9\u3068\u3057\u3066\u5fc5\u8981\u4e0d\u53ef\u6b20\u3060\u3068\u8003\u3048\u308b\u304b\u3089\u3067\u3059\u3002\u8c4a\u304b\u306a\u8aad\u66f8\u4f53\u9a13\u306f\uff62\u8003\u3048\u308b\u529b\uff63\uff62\u5065\u5168\u306a\u5224\u65ad\u529b\uff63\u3092\u80b2\u307f\u3001\u56fd\u6c11\u306e\u77e5\u7684\u6c34\u6e96\u3092\u7dad\u6301\u30fb\u5411\u4e0a\u3055\u305b\u3001\u6280\u8853\u529b\u3084\u56fd\u969b\u7af6\u4e89\u529b\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u51fa\u7248\u7269\u3092\u5bb9\u6613\u306b\u304b\u3064\u4f4e\u4fa1\u683c\u3067\u624b\u306b\u5165\u308c\u3089\u308c\u308b\u74b0\u5883\u3092\u6574\u5099\u3059\u308b\u3053\u3068\u306f\u3001\u5b50\u3069\u3082\u305f\u3061\u306e\u5c06\u6765\u306e\u305f\u3081\u306e\u6295\u8cc7\u3067\u3082\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u65e5\u672c\u66f8\u7c4d\u51fa\u7248\u5354\u4f1a\u3001\u65e5\u672c\u96d1\u8a8c\u5354\u4f1a\u3001\u65e5\u672c\u51fa\u7248\u53d6\u6b21\u5354\u4f1a\u3001\u65e5\u672c\u66f8\u5e97\u5546\u696d\u7d44\u5408\u9023\u5408\u4f1a\u306e\uff14\u56e3\u4f53\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u8af8\u5916\u56fd\u306e\u72b6\u6cc1<\/strong><\/h4>\n<p>\u30a4\u30ae\u30ea\u30b9\u3001\u30d9\u30eb\u30ae\u30fc\u3001\u30c7\u30f3\u30de\u30fc\u30af\u3001\u30ce\u30eb\u30a6\u30a7\u30fc\u306f\u3001\u65b0\u805e\u306b\u30bc\u30ed\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u304a\u308a\u3001\u4ed6\u306e\u6b27\u5dde\u8af8\u56fd\u306e\u307b\u3068\u3093\u3069\u304c\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u300c\u65b0\u805e\u306e\u516c\u5171\u6027\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u306e\u300c<a href=\"http:\/\/www.pressnet.or.jp\/keigen\/files\/shimbun_koukyousei_ikensho.pdf\" target=\"_blank\">\u65b0\u805e\u3078\u306e\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d\uff082013\u5e74\uff19\u6708\uff15\u65e5\uff09\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\u308b\u3002<\/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>\u305f\u3068\u3048\u3070\u3001\u30a4\u30ae\u30ea\u30b9\u3067\u306f\u3001\u300c\u77e5\u8b58\u306b\u306f\u8ab2\u7a0e\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u8003\u3048\u304c\u6b74\u4ee3\u653f\u6a29\u306b\u53d7\u3051\u5165\u308c\u3089\u308c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3057\u3001\u30d5\u30e9\u30f3\u30b9\u3067\u306f\u3001\u30d5\u30e9\u30f3\u30b9\u8a9e\u3092\u5b88\u308b\u3068\u3044\u3046\u6587\u5316\u306b\u304b\u304b\u308f\u308b\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u304c\u57fa\u76e4\u3068\u306a\u3063\u3066\u3001\u65b0\u805e\u3078\u306e\u653f\u5e9c\u652f\u63f4\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3057\u3001\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3\u3067\u306f\u3001\u65e5\u520a\u65b0\u805e\u7d19\u4e0a\u306e\u591a\u69d8\u6027\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u7d4c\u6e08\u7684\u57fa\u76e4\u306e\u5f31\u3044\u65b0\u805e\u793e\u3092\u52a9\u6210\u3059\u308b\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u3044\u308b\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<p>\u3057\u304b\u3057\u3001\u9055\u3063\u305f\u8a55\u4fa1\u3082\u3042\u308b\u3002\u95a2\u897f\u5927\u5b66\u306e\u77e2\u91ce\u6559\u6388\u306f\u3001\u30d5\u30e9\u30f3\u30b9\u3067\u306f\u3001<\/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>\u65b0\u805e\u306f\u3001\u305d\u306e\u653f\u6cbb\u529b\u3068\u7d4c\u55b6\u4e0a\u306e\u56f0\u96e3\u3092\u7406\u7531\u3068\u3057\u3066\u4f4e\u3044\u7a0e\u7387\u3092\u7372\u5f97\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3068\u5206\u6790\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-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u77e2\u91ce\u79c0\u5229\u300c\u6d88\u8cbb\u7a0e\u306e\u653f\u6cbb\u7d4c\u6e08\u5b66\u3000\u7b2c18\u56de\u3000\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u3068\u305d\u306e\u554f\u984c\u70b9\uff0d\u30d5\u30e9\u30f3\u30b9\u306e\u4e8b\u4f8b\u304b\u3089\u307f\u308b\uff0d\u300d\u7a0e\u7d4c\u901a\u4fe168\u5dfb\uff14\u53f7\uff19\u9801\uff082013\u5e74\uff09\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u7a0e\u5236\u8abf\u67fb\u4f1a\u306e\u300e\u7a0e\u5236\u8abf\u67fb\u4f1a\u6d77\u5916\u8abf\u67fb\u5831\u544a\u300f\uff082004\u5e74\uff19\u6708\uff09\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5831\u544a\u3055\u308c\u3066\u3044\u308b\u3002<\/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<div><strong>\u25b7\u30c7\u30f3\u30de\u30fc\u30af<\/strong><\/div>\n<ul>\n<li>\u4f8b\u5916\u7684\u306b\u3001\u65b0\u805e\u306b\u5bfe\u3057\u3066\u306e\u307f\u30bc\u30ed\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u300c\u30c7\u30f3\u30de\u30fc\u30af\u8a9e\u306e\u4fdd\u8b77\u300d\u3068\u3044\u3046\u7406\u7531\u3068\u3068\u3082\u306b\u3001\u653f\u6cbb\u7684\u306a\u7406\u7531\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u65b0\u805e\u3068\u3044\u3063\u3066\u3082\u3001\u9031\u520a\u65b0\u805e\u3001\u6708\u520a\u65b0\u805e\u3068\u3044\u3063\u305f\u3082\u306e\u3082\u30bc\u30ed\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u96d1\u8a8c\u7b49\u3068\u306e\u9593\u3067\u3001\u300c\u7a0e\u306e\u6b6a\u307f\u300d\u304c\u751f\u3058\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u65b0\u805e\u306b\u30bc\u30ed\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u57f7\u884c\u30b3\u30b9\u30c8\u3082\u5927\u3067\u3042\u308b\u3002\u3010\u7a0e\u52d9\u7701\u3001\u8ca1\u52d9\u7701\u3011<\/li>\n<\/ul>\n<div><strong>\u25b7\u30ce\u30eb\u30a6\u30a7\u30fc<\/strong><\/div>\n<ul>\n<li>\u65b0\u805e\u3001\u66f8\u7c4d\u7b49\u306b\u306f\u30bc\u30ed\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u306f\u672c\u6765\u300c\u30ce\u30eb\u30a6\u30a7\u30fc\u8a9e\u306e\u4fdd\u8b77\u300d\u3068\u3044\u3046\u6587\u5316\u7684\u653f\u7b56\u76ee\u7684\u3067\u3042\u3063\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u73fe\u5728\u3067\u306f\u3001\u5916\u56fd\u8a9e\u3067\u66f8\u304b\u308c\u305f\u65b0\u805e\u3001\u66f8\u7c4d\u306b\u5bfe\u3057\u3066\u3082\u30bc\u30ed\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u3010\u4ee5\u4e0a\u3001\u8ca1\u52d9\u7701\u3001\u30af\u30ea\u30b9\u30c6\u30a3\u30a2\u30f3\u30bb\u30f3\u6559\u6388\u3011<\/li>\n<\/ul>\n<div><strong>\u25b7\u30b9\u30a6\u30a7\u30fc\u30c7\u30f3<\/strong><\/div>\n<ul>\n<li>\u98df\u6599\u54c1\u306e\u8efd\u6e1b\u7a0e\u7387\u306f\u3001\u4f55\u304c\u305d\u306e\u5bfe\u8c61\u3067\u3042\u308b\u304b\u975e\u5e38\u306b\u96e3\u3057\u304f\u3001\u6b6a\u307f\uff08tax distortion\uff09\u304c\u751f\u3058\u3066\u3044\u308b\uff08\u4f8b\u3048\u3070\u3001\u533b\u85ac\u54c1\u306a\u306e\u304b\u98df\u6599\u54c1\u306a\u306e\u304b\uff09\u3002\u300c\u65b0\u805e\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u4f55\u304c\u3001\u300c\u65b0\u805e\u300d\u3067\u3042\u308b\u304b\u3001\u6df7\u4e71\u304c\u751f\u3058\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u65b0\u805e\u3001\u96d1\u8a8c\u3001\u66f8\u7c4d\u3078\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528<\/strong><\/h4>\n<p>\u4e0a\u8ff0\u3057\u305f\u300c\u65b0\u805e\u306e\u516c\u5171\u6027\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u306e\u300c<a href=\"http:\/\/www.pressnet.or.jp\/keigen\/files\/shimbun_koukyousei_ikensho.pdf\" target=\"_blank\">\u65b0\u805e\u3078\u306e\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a>\u300d\u306f\u3001\u65b0\u805e\u306f\u3001\u30cb\u30e5\u30fc\u30b9\u3084\u60c5\u5831\u3001\u591a\u7a2e\u591a\u69d8\u306a\u610f\u898b\u306a\u3044\u3057\u8a55\u8ad6\u306e\u63d0\u4f9b\u3092\u884c\u3044\u3001\u9ad8\u3044\u8b58\u5b57\u7387\u3092\u652f\u3048\u3001\u5b66\u7fd2\u6307\u5c0e\u8981\u9818\u306b\u305d\u306e\u6d3b\u7528\u304c\u660e\u8a18\u3055\u308c\u308b\u300c\u8a87\u308b\u3079\u304d\u65e5\u672c\u306e\u6587\u5316\u3067\u3042\u308b\u300d\u3068\u3057\u3001\u5b89\u4fa1\u3067\u624b\u8efd\u306b\u5165\u624b\u3067\u304d\u308b\u72b6\u614b\u304c\u7dad\u6301\u3055\u308c\u308b\u3053\u3068\u304c\u4f55\u3088\u308a\u3082\u5fc5\u8981\u3067\u3042\u308a\u3001\u8cfc\u8aad\u90e8\u6570\u306e\u6e1b\u5c11\u306f\u96f6\u7d30\u306a\u65b0\u805e\u8ca9\u58f2\u5e97\u306b\u60aa\u5f71\u97ff\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u306b\u3082\u914d\u616e\u3059\u308c\u3070\u3001\u65b0\u805e\u3078\u306e\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u304c\u4e0d\u53ef\u907f\u3067\u3042\u308b\u3001\u3068\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 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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 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