{"id":93711,"date":"2016-04-14T17:48:50","date_gmt":"2016-04-14T08:48:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=93711"},"modified":"2016-04-14T19:06:12","modified_gmt":"2016-04-14T10:06:12","slug":"consumption-report-24","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-24\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306b\u4fc2\u308b\u500b\u5225\u901a\u9054\u30fb\uff31\uff06\uff21\u7b49\u304c\u516c\u8868\uff5e\u8efd\u6e1b\u5bfe\u8c61\u306e\u7dda\u5f15\u304d\u30fb\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u8a73\u7d30\u304c\u660e\u3089\u304b\u306b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6d88\u8cbb\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306b\u4fc2\u308b\u500b\u5225\u901a\u9054\u30fb\uff31\uff06\uff21\u7b49\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8efd\u6e1b\u5bfe\u8c61\u306e\u7dda\u5f15\u304d\u30fb\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u8a73\u7d30\u304c\u660e\u3089\u304b\u306b<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8efd\u6e1b\u7a0e\u7387\u306b\u95a2\u3059\u308b\u901a\u9054\u30fb\uff31\uff06\uff21\u7b49\u306e\u8cc7\u6599\u304c\u4e00\u5ea6\u306b\u516c\u8868<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u95a2\u9023\u6cd5\u306e\u516c\u5e03\u3092\u53d7\u3051\u3001\u3053\u306e\u305f\u3073\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\u901a\u9054\u3084\uff31\uff06\uff21\u7b49\u3001\u5404\u8cc7\u6599\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u95a2\u9023\u3059\u308b\u8cc7\u6599\u304c\u4e00\u5ea6\u306b\u516c\u8868\u3055\u308c\u305f\u3053\u3068\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u4f4d\u7f6e\u3065\u3051\u3092\u628a\u63e1\u3057\u3065\u3089\u304f\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u307e\u305a\u306f\u516c\u8868\u3055\u308c\u305f\u5404\u8cc7\u6599\u306e\u6982\u8981\u3092\u6574\u7406\u30fb\u7d39\u4ecb\u3057\u3066\u304a\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u500b\u5225\u901a\u9054\u306e\u767a\u9063\u306b\u52a0\u3048\u7d4c\u904e\u63aa\u7f6e\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u3082<\/strong><\/h4>\n<p>\u4e0a\u8a18\u6cd5\u4ee4\u306e\u516c\u5e03\u306b\u5408\u308f\u305b\u3001\u6b21\u306e\u500b\u5225\u901a\u9054\u304c\uff14\u670812\u65e5\u4ed8\u3051\u3067\u767a\u9063\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160412\/160412.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\u53d6\u6271\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u3061\u3089\u3082\u6539\u6b63\u6cd5\u4ee4\u306e\u3046\u3061\u9644\u5247\u90e8\u5206\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u53ca\u3073\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff09\u306b\u4fc2\u308b\u898f\u5b9a\u306e\u53d6\u6271\u3044\u3092\u3088\u308a\u5177\u4f53\u7684\u306b\u8aac\u660e\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u6b21\u306b\u7d39\u4ecb\u3059\u308b\uff31\uff06\uff21\u306e\u30d9\u30fc\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u7387\uff15\uff05\u304b\u3089\uff18\uff05\u3078\u306e\u5f15\u4e0a\u3052\u6642\u306b\u3082\u5b9f\u52d9\u4e0a\u306e\u6df7\u4e71\u304c\u751f\u3058\u305f\u6307\u5b9a\u65e5\u7b49\u306e\u7d4c\u904e\u63aa\u7f6e\u898f\u5b9a\u306b\u3064\u3044\u3066\u3001\u4e0b\u8a18\u306e\u901a\u308a10\uff05\u306e\u5f15\u4e0a\u3052\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u901a\u9054\u304c\u4e00\u90e8\u6539\u6b63\u3055\u308c\u3001\u4e88\u7d04\u8ca9\u58f2\u306b\u4fc2\u308b\u66f8\u7c4d\u7b49\u306e\u7d4c\u904e\u63aa\u7f6e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u5916\u3067\u3042\u308b\u65e8\u3001\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<p>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/kansetsu\/160401\/index.htm\" target=\"_blank\">\u300c\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u7b49\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d <\/div><\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u901a\u9054\u3068\u540c\u6642\u671f\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shohi\/kaisei\/160401\/index.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff08\u8ab2\u6d88\uff11\uff0d57\u7b49\uff09<\/a>\u300d\u304c\u767a\u9063\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u3061\u3089\u306f\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u3046\u3061\u672c\u5236\u5ea6\u4ee5\u5916\u306e\u6539\u6b63\u90e8\u5206\uff08\u8f38\u51fa\u7269\u54c1\u8ca9\u58f2\u5834\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3001\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u5185\u5916\u5224\u5b9a\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3001\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u4e2d\u5c0f\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u95a2\u4fc2\u306e\u898b\u76f4\u3057\u306a\u3069\uff09\u306b\u4fc2\u308b\u4e00\u90e8\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\uff31\uff06\uff21\u306f\u300c\u5236\u5ea6\u6982\u8981\u7de8\u300d\u3068\u300c\u500b\u5225\u4e8b\u4f8b\u7de8\u300d\u3001\u4eca\u5f8c\u306e\u8ffd\u52a0\u30fb\u6539\u8a02\u306b\u6ce8\u610f<\/strong><\/h4>\n<p>\u4e00\u90e8\u65b0\u805e\u7b49\u3067\u3082\u5831\u9053\u3055\u308c\u305f\u8efd\u6e1b\u7a0e\u7387\u306b\u95a2\u3057\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u7b49\u3067\u89e3\u8aac\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u6b21\u306e\uff12\u3064\u306e\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/02.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5236\u5ea6\u6982\u8981\u7de8\uff09\uff08\u5e73\u621028\u5e74\uff14\u6708\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/03.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u500b\u5225\u4e8b\u4f8b\u7de8\uff09\uff08\u5e73\u621028\u5e74\uff14\u6708\uff09<\/a><br \/>\n<\/div><\/div>\n<p>\u305d\u308c\u305e\u308c\u2460\u300c\u5236\u5ea6\u6982\u8981\u7de8\u300d\u3001\u2461\u300c\u500b\u5225\u4e8b\u4f8b\u7de8\u300d\u3068\u3042\u308b\u3068\u304a\u308a\u3001\u2460\u304c\u5236\u5ea6\u5168\u4f53\u306b\u95a2\u3059\u308b\u8aac\u660e\u3092\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u672c\u5236\u5ea6\u306e\u6559\u79d1\u66f8\u7684\u306a\u4f4d\u7f6e\u3065\u3051\u3068\u3044\u3048\u308b\u3002\u4e00\u65b9\u3001\u2461\u306b\u3064\u3044\u3066\u306f\u4e3b\u306b\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7dda\u5f15\u304d\u306b\u3064\u3044\u3066\u3001\u300c\u300c\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u300d\u306e\u7bc4\u56f2\u7b49\u300d\u300c\u98f2\u98df\u6599\u54c1\u306e\u8f38\u5165\u53d6\u5f15\u300d\u300c\u5916\u98df\u306e\u7bc4\u56f2\u300d\u300c\u300c\u4e00\u4f53\u8cc7\u7523\u300d\u306e\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u300d\u300c\u300c\u65b0\u805e\u306e\u8b72\u6e21\u300d\u306e\u7bc4\u56f2\u7b49\u300d\u3068\u533a\u5206\u3055\u308c\u305f65\u554f\u306e\uff31\uff06\uff21\u306b\u3088\u308a\u3001\u5177\u4f53\u7684\u306a\u9069\u7528\u5224\u5b9a\u306e\u4e8b\u4f8b\u89e3\u8aac\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u305d\u306e\u4ed610\u554f\u306f\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u65b9\u6cd5\u7b49\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u2460\u306b\u3064\u3044\u3066\u306f\u4e0a\u8ff0\u3057\u305f\u6cd5\u4ee4\u3084\u500b\u5225\u901a\u9054\u306e\u5185\u5bb9\u3092\u3042\u3089\u305f\u3081\u3066\u89e3\u8aac\u3057\u305f\u3082\u306e\u3060\u304c\u3001\u300c\u554f19\u3000\u9069\u7528\u53ef\u80fd\u306a\u58f2\u4e0a\u7a0e\u984d\u3068\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u306e\u7d44\u5408\u305b\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u300d\u3067\u306f\u9069\u7528\u53ef\u80fd\u306a\u58f2\u4e0a\u7a0e\u984d\u3068\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u306e\u7d44\u5408\u305b\u3092\u4e00\u89a7\u8868\u3067\u793a\u3059\u7b49\u3001\u6a2a\u65ad\u7684\u306a\u89e3\u8aac\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u3053\u307e\u3067\u672c\u5236\u5ea6\u306b\u3064\u3044\u3066\u7406\u89e3\u3055\u308c\u3066\u304d\u305f\u65b9\u3005\u3082\u4e00\u5ea6\u76ee\u3092\u901a\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u2461\u306b\u3064\u3044\u3066\u306f\u5177\u4f53\u7684\u5224\u5b9a\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u3044\u3048\u3001\u4eca\u5f8c\u56fd\u6c11\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b\u304c\u6025\u5897\u3059\u308b\u3053\u3068\u304c\u4e88\u6e2c\u3055\u308c\u3001<a href=\"http:\/\/www.ppc.go.jp\/legal\/policy\/faq\/\" target=\"_blank\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3084\uff31\uff06\uff21<\/a>\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u5b9a\u671f\u7684\u306a\u8ffd\u52a0\u30fb\u6539\u8a02\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5b9f\u52d9\u3067\u5fc5\u8981\u3068\u3059\u308b\u969b\u306b\u306f\u5fc5\u305a\u6700\u65b0\u306e\u3082\u306e\u3092\u78ba\u8a8d\u3059\u308b\u3088\u3046\u7559\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059\uff08\u5e73\u621028\u5e74\uff14\u6708\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/h28kaisei.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u6539\u6b63\u306e\u304a\u77e5\u3089\u305b\uff08\u5e73\u621028\u5e74\uff14\u6708\uff09<\/a><\/p>\n<\/div><\/div>\n<p>\u2462\u306b\u3064\u3044\u3066\u306f\u672c\u5236\u5ea6\u306e\u8981\u70b9\u3092\u793a\u3057\u305f\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5e73\u621033\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u6982\u8981\u306e\u307f\u3060\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u2463\u306b\u3064\u3044\u3066\u306f\u672c\u5236\u5ea6\u3092\u542b\u3080\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u4e8b\u9805\u5168\u4f53\u3092\u7d39\u4ecb\u3057\u305f\u3082\u306e\u3060\u304c\u3001\u4e0a\u8a18\u3067\u7d39\u4ecb\u3057\u305f10\uff05\u5f15\u4e0a\u3052\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u901a\u9054\u306e\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u4e00\u89a7\u8868\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u300c\u8efd\u6e1b\u7a0e\u7387\u5bfe\u7b56\u88dc\u52a9\u91d1\u300d\u306e\u5185\u5bb9\u304c\u660e\u3089\u304b\u306b\uff5e\u6539\u4fee\u7b49\u306e\u5185\u5bb9\u306b\u3088\u308a\uff21\u578b\u30fb\uff22\u578b\u306e\uff12\u533a\u5206\u3001\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u6210\u7acb\u5f8c\u306e\u6539\u4fee\u7b49\u304c\u652f\u63f4\u5bfe\u8c61\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-23\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u3001\u88dc\u52a9\u91d1\u95a2\u9023\u306e\u60c5\u5831\u30da\u30fc\u30b8\u7b49\u306e\u78ba\u8a8d\u3082\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u672c\u8a8c\u4e0a\u3067\u3082\u5f15\u304d\u7d9a\u304d\u65b0\u7740\u60c5\u5831\u3084\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u306a\u3069\u3067\u66f4\u65b0\u60c5\u5831\u3092\u304a\u4f1d\u3048\u3057\u3066\u3044\u304f\u304c\u3001\u73fe\u5728\u306e\u3068\u3053\u308d\u6b21\u306e\uff13\u30b5\u30a4\u30c8\u306b\u3064\u3044\u3066\u306f\u66f4\u65b0\u60c5\u5831\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u30da\u30fc\u30b8\u3011<\/div>\n<ul>\n<li>\u56fd\u7a0e\u5e81<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/zeimokubetsu\/shohi\/keigenzeiritsu\/index.htm\" target=\"_blank\">\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u3064\u3044\u3066\u300d<\/a><\/li>\n<li>\u8efd\u6e1b\u7a0e\u7387\u5bfe\u7b56\u88dc\u52a9\u91d1\u4e8b\u52d9\u5c40\u300c<a href=\"http:\/\/kzt-hojo.jp\/index.html\" target=\"_blank\">\u8efd\u6e1b\u7a0e\u7387\u5bfe\u7b56\u88dc\u52a9\u91d1<\/a>\u300d<\/li>\n<li>\u653f\u5e9c\u5e83\u5831\u30aa\u30f3\u30e9\u30a4\u30f3\u300c<a href=\"http:\/\/www.gov-online.go.jp\/tokusyu\/keigen_zeiritsu\/index.html\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: 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