「廃棄物会計」の編集履歴（バックアップ）一覧に戻る

廃棄物会計 - (2006/05/15 (月) 15:45:06) のソース

<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
廃棄物会計</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century"><br>
作成：野瀬光弘（5月15日）</font></span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h2 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
１．概略</span></h2>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　廃棄物会計は、おもに市町村の廃棄物処理・リサイクル費用を具体的に把握するための仕組みで、可能な限り個々の品目ごとに、処理・リサイクル費用を比較可能な形で把握しようという点が特徴的である。旧来、廃棄物の処理費用は総額でしか把握されておらず、市民が排出したごみ</span><span lang="EN-US"><font face="Century">1kg</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">当たり、あるいはペットボトル</span><span lang="EN-US"><font face="Century">1</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">本当たりといった形で把握することはできなかった。こうした点を改善するために、平成</span><span lang="EN-US"><font face="Century">14</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年から「容器包装リサイクル法の改正を求めるごみ研究会」が中心となって、廃棄物会計のフォーマットが作成されている。平成</span><span lang="EN-US"><font face="Century">12</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年度から</span><span lang="EN-US"><font face="Century">15</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年度にかけて毎年公表された報告書は、少しずつ改訂が加えられている。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h2 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
２．廃棄物会計の求められる背景</span></h2>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　納税者に説明責任を果たす意味で、ごみの処理やリサイクルに関する以下の</span><span lang="EN-US"><font face="Century">2</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">つの施策を契機に廃棄物会計が注目されるようになった。</span></p>
<h4 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
①ごみの有料化</span></h4>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　一般廃棄物の排出量に応じて一般家庭や事業者にごみ処理手数料の一部を負担させる施策で、排出抑制や新規施設整備のための財源を確保する目的で「有料化」が導入される場合もある。ごみの有料化を行う自治体は、少なくとも詳細な廃棄物処理経費を公開するとともに、有料化による歳入の使途を明らかにして、市民の理解と協力を得るようにすることが求められる。</span></p>
<h4 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
②拡大生産者責任</span></h4>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　平成</span><span lang="EN-US"><font face=
"Century">13</font></span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年に公表された拡大生産者責任に関する</span><span lang="EN-US"><font face="Century">OECD</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">のガイダンス・マニュアルによると、「従来製品価格に含まれていなかった製品のライフサイクルにわたる環境コストを製品価格に反映させるための手段」と述べられている。従来、廃棄物処理費は市町村の税金でまかなってきたが、費用は製品価格に反映されていない。この点を是正して、「廃棄費用」が大きい製品は製品価格が高くなるようにしようというのが拡大生産者責任の本質といえる。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h2 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
３．コスト計算の流れ</span></h2>
<h3 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
（１）費用の算定</span></h3>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　ここからはからは平成</span><span lang="EN-US"><font face=
"Century">15</font></span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年度の廃棄物会計マニュアルを用いて、ごみ処理・リサイクルに関するコスト計算の流れを紹介する。図</span><span lang="EN-US"><font face="Century">1（<strong>省略</strong>）</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">のように、ごみ処理・リサイクル事業費は決算書に示される。その中には、年度を超えて使用する設備や施設の購入費や建設費も含まれるが、これらは「費用」ではなく「資産」に置き換わるものとして除外し、代わりに減価償却費を算入する。その他の非貨幣項目としては、減価償却費を非貨幣項目として取り上げた。費用は直接費・間接費・減価償却費の</span><span lang="EN-US"><font face="Century">3</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">つに分け、ワークシートでは振り分けが困難な間接費を部門別に簡易に計算するため、「間接比率」が算定される。</span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">　　　　　　　</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h3 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
（２）費用算定の手順</span></h3>
<h4 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
①決算書</span></h4>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　決算書の清掃事業に関する事業費から、「間接費」「直接費」「設備投資」の</span><span lang="EN-US"><font face="Century">3</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">つの費用を抜き出す。ここでいう間接費は管理人件費や広報費など、直接費は作業員人件費、燃料代、補修費、委託費、組合負担金など、設備投資はにごみ処理施設の建設や、通常のメンテナンスとは異なる施設の基幹改造、車両の購入などとなっている。表</span><span lang="EN-US"><font face="Century">1</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">には全国都市清掃会議の「原価計算手引き」に基づいて費目の考え方を示した。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　表</span><span lang="EN-US"><font face=
"Century">1</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">　費目の考え方（例）</span></p>
<table style=
"BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0mm 4.95pt 0mm 4.95pt"
cellspacing="0" cellpadding="0" border="1">
<tbody>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 4.95pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 247.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid"
valign="top" width="331" colspan="2">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
費目</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 4.95pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
考え方</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139" rowspan="2">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
人件費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
現業作業員人件費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
各部門の直接費へ</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
管理職員人件費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
間接費へ</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
物件費（燃料費）</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
収集車両燃料費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
収集運搬部門の直接費へ</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
処理施設燃料費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
中間処理部門の直接費へ</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
物件費（消耗品費）</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
本庁舎での事務用消耗品費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
間接費へ</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
施設での事務用消耗品費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
中間処理部門の直接費へ</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
施設補修・点検費等</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
通常の定期点検費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
中間処理部門の直接費へ</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
ダイオキシン対策工事等の基幹工事</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
資産として計上し、中間処理部門の減価償却費として算定</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 103.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="139">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 144pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="192">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
施設解体費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
耐用年数が終わって解体する場合は中間処理部門の直接費へ。移設の場合は資本的支出として減価償却の対象となります。</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 247.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="331" colspan="2">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
委託料や組合負担金</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 187.15pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="250">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
該当する部門の直接費へ。減価償却費は委託費等の中に含まれると考える。</span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
資料：びん再使用ネットワーク（</span><span lang=
"EN-US"><font face="Century">2005</font></span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">）</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h4 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
②減価償却費の算出</span></h4>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　設備投資費も含め、以下の式を使って過去投資した資産の減価償却費を算出する。なお建設費・購入費総額には国庫補助金を含め、残存簿価は初期値として</span><span lang="EN-US"><font face="Century">10</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">％を使用する。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　減価償却費＝〔（建設費・購入費総額）×（</span><span lang="EN-US"><font face="Century">100</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">％－残存簿価割合％）〕／</span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">耐用年数</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h4 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
③ごみ処理・資源化費用総額</span></h4>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　設備投資を除き、減価償却費を加えたごみ処理・資源化費用総額を計算するが、これらはすべてエクセルのワークシート上で進める。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h2 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
４．廃棄物会計の適用</span></h2>
<h3 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
（１）香川県綾歌町（現丸亀市）</span></h3>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　香川県綾歌町では、事業者による拡大生産者責任を推進するためには、市町村によるごみ処理費用の負担を明らかにする必要があると考え、県職員の協力を得て廃棄物会計の作成に取り組んだ。以下では処理単価を推計した結果を紹介する。</span></p>
<h4 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
①</span><span lang="EN-US">1</span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">人当たりのごみ処理費用</span></h4>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　平成</span><span lang="EN-US"><font face=
"Century">14</font></span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年度の綾歌町のごみ処理費用総額（施設整備費相当額を含む）は</span><span lang="EN-US"><font face="Century">1</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">億</span><span lang="EN-US"><font face="Century">877</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">万円で、人口</span><span lang="EN-US"><font face="Century">1</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">人当たりでは</span><span lang="EN-US"><font face="Century">9,450</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">万円、</span><span lang="EN-US"><font face="Century">1</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">トン当たりの単価では約</span><span lang="EN-US"><font face="Century">4</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">万</span><span lang="EN-US"><font face="Century">8,000</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円を必要としている。なお、ごみの種類別にみると、総処理費用の半分以上が「可燃ごみ」処理費用で占められている。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h4 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
②ごみ処理単価の差</span></h4>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　ごみ処理費用を</span><span lang="EN-US"><font face=
"Century">1</font></span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">トン当たりの単価でみると、最も高いのは県外への輸送費などを要する「電池」の約</span><span lang="EN-US"><font face="Century">16</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">万</span><span lang="EN-US"><font face="Century">4,000</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円／トンで、比重が小さくてかさばる「ペットボトル」の約</span><span lang="EN-US"><font face="Century">14</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">万</span><span lang="EN-US"><font face="Century">3,000</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円／トンが続いている。一方、処理単価の低いのは「新聞・広告」の約</span><span lang="EN-US"><font face="Century">8,150</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円／トン、「雑誌」の約</span><span lang="EN-US"><font face="Century">11,700</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円、「牛乳パック」の約</span><span lang="EN-US"><font face="Century">18,400</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円／トンなどといった紙製の資源ごみが上位を占める。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h3 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
（２）千葉県柏市</span></h3>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　柏市では、ごみの収集・処理経費を毎年算出し、ホームページに公開している</span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">。平成</span><span lang="EN-US"><font face="Century">15</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年度は収集コスト</span><span lang="EN-US"><font face="Century">16,672</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円／トン、処理コスト</span><span lang="EN-US"><font face="Century">23,429</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円／トンにのぼる。処理コストのうちプラスチックは</span><span lang="EN-US"><font face="Century">63,956</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">円／トンと高く、全体の水準を押し上げている。廃棄物会計を適用した原価計算は下記の表</span><span lang="EN-US"><font face="Century">2</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">のようになる</span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　ごみに関してはすべて直営で、収集と中間処理を担当する部署が分かれているため、明確に原価が計算できる。資源化費については、人件費は市職員の経費で管理職は含まれていない。市の公表したコストと比べると、収集はやや高く、処理はやや低く見積もられている。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　表</span><span lang="EN-US"><font face=
"Century">2</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">　ごみと資源物の原価計算</span></p>
<table style=
"BORDER-RIGHT: medium none; BORDER-TOP: medium none; BORDER-LEFT: medium none; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0mm 4.95pt 0mm 4.95pt"
cellspacing="0" cellpadding="0" border="1">
<tbody>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 4.95pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 67.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid"
valign="top" width="91">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
区分</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 4.95pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 72pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="96">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
合計（円）</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 4.95pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 81pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="108">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
処理量（トン）</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 4.95pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
円／トン</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: windowtext 0.5pt solid; PADDING-LEFT: 4.95pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; mso-border-left-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
円／人</span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 67.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="91">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
ごみ収集費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 72pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="96">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">1,161,279,172</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 81pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="108">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 8pt; mso-char-indent-count: .76; mso-char-indent-size: 10.5pt">
<span lang="EN-US"><font face="Century">62,343</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">18,627</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 8pt; mso-char-indent-count: .76; mso-char-indent-size: 10.5pt">
<span lang="EN-US"><font face="Century">3,546</font></span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 67.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="91">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
中間処理費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 72pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="96">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">1,728,167,494</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 81pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="108">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 8pt; mso-char-indent-count: .76; mso-char-indent-size: 10.5pt">
<span lang="EN-US"><font face="Century">85,195</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">20,285</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 8pt; mso-char-indent-count: .76; mso-char-indent-size: 10.5pt">
<span lang="EN-US"><font face="Century">5,276</font></span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 67.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="91">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
資源化費</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 72pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="96">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">1,002,223,984</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 81pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="108">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 8pt; mso-char-indent-count: .76; mso-char-indent-size: 10.5pt">
<span lang="EN-US"><font face="Century">36,306</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">27,605</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style=
"MARGIN: 0mm 0mm 0pt; TEXT-INDENT: 8pt; mso-char-indent-count: .76; mso-char-indent-size: 10.5pt">
<span lang="EN-US"><font face="Century">3,060</font></span></p>
</td>
</tr>
<tr>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 67.95pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="91">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
合計</span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 72pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="96">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">3,891,670,650</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 81pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="108">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">139,516</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">27,894</font></span></p>
</td>
<td style=
"BORDER-RIGHT: windowtext 0.5pt solid; PADDING-RIGHT: 4.95pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 4.95pt; PADDING-BOTTOM: 0mm; BORDER-LEFT: #c0c0c0; WIDTH: 54pt; PADDING-TOP: 0mm; BORDER-BOTTOM: windowtext 0.5pt solid; BACKGROUND-COLOR: transparent; mso-border-left-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt"
valign="top" width="72">
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span lang="EN-US"><font face=
"Century">11,882</font></span></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
資料：容器包装リサイクル法の改正を求めるごみ研究会（</span><span lang="EN-US"><font face="Century">2003</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">）</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<h2 class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
<br>
５．今後の展開</span></h2>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt; TEXT-ALIGN: left" align=
"left"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　山形県では、廃棄物等の</span><span lang="EN-US"><font face=
"Century">3R</font></span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">（リデュース、リユース、リサイクル）に積極的に取り組み、ゼロエミッション型の地域社会づくりを進め、環境への負荷の少ない循環型社会を構築することを目的に、「「山形県循環型社会形成推進計画～ごみゼロやまがた推進プラン～」を進めている</span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">。国では平成</span><span lang="EN-US"><font face="Century">17</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">～</span><span lang="EN-US"><font face="Century">18</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年にかけて「市町村における一般廃棄物会計基準等検討調査」が行われており、市町村における廃棄物の処理に要する費用（収入・支出額）の実態を踏まえて、処理費用の算定方法などについて標準化を図るため、一般廃棄物処理会計基準が策定されようとしている。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
　こうした流れを受けて、県では市町村職員、専門家などから構成する研究会を設置して、実情にあった廃棄物会計の標準化とその普及方法等について検討を行い、標準的なマニュアルを作成し、県内全市町村での導入を図るとしている。</span></p>
<p class="MsoNormal" style="MARGIN: 0mm 0mm 0pt"></p>
<div style="mso-element: endnote-list"><br>
＜<strong>参考文献・ホームページ</strong>＞</div>
<div style="mso-element: endnote-list">(1)<span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">倉阪秀史（</span><span lang="EN-US"><font face="Century">2004</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">）廃棄物会計の必要性．月刊廃棄物</span><span lang="EN-US"><font face="Century">361</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">，</span><span lang="EN-US"><font face="Century">6-9</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">．</span></div>
<div style="mso-element: endnote-list"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
(2)</span><span lang="EN-US"><font face=
"Century">http://www.alpha-net.ne.jp/users2/binnet/haikibutukaikei7/2003wsmanyuaru.doc</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">（びん再使用ネットワーク「</span><span lang="EN-US"><font face="Century">2003</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">年度版廃棄物会計－ワークシート作成マニュアル－」）</span></div>
<div style="mso-element: endnote-list"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
(3)</span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">溝渕雅治（</span><span lang="EN-US"><font face="Century">2004</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">）チャレンジ</span><span lang="EN-US"><font face="Century">!!</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">廃棄物会計―拡大生産者責任に基づく廃棄物処理システムの構築を―．月刊廃棄物</span><span lang="EN-US"><font face="Century">361</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">，</span><span lang="EN-US"><font face="Century">16-24</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">．</span></div>
<div style="mso-element: endnote-list"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
(4)</span><span lang="EN-US"><font face=
"Century">http://www.city.kashiwa.chiba.jp/datakw/gomi/gomi.htm</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">（千葉県柏市）</span></div>
<div style="mso-element: endnote-list"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
(5)</span><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">容器包装リサイクル法の改正を求めるごみ研究会（</span><span lang="EN-US"><font face="Century">2003</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">）育てよう！廃棄物会計―知っておきたい自治体のリサイクルコスト―．日報出版，</span><span lang="EN-US"><font face="Century">142p</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">．</span></div>
<div style="mso-element: endnote-list"><span style=
"FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">
(6)</span><span lang="EN-US"><font face=
"Century">http://www.pref.yamagata.jp/ou/bunkakankyo/050010/gomizero-yamagata-plan01.html</font></span><span style="FONT-FAMILY: 'ＭＳ 明朝'; mso-ascii-font-family: Century; mso-hansi-font-family: Century">（山形県循環型社会推進課「山形県循環型社会形成推進計画～ごみゼロやまがた推進プラン～」）</span></div>