㸫㸫
ᡃࡀᅜࡢ⅏ᐖ᳨ᰝࡢ⌧≧ᒎᮃ
∗
㸫ᮾ᪥ᮏ㟈⅏ࢆ⤒㦂ࡋ࡚㸫
ᮾ ಙ ⏨
∗∗㸦ィ᳨ᰝ㝔ᑂ㆟ᐁ㸦᳨ᰝᨭ࣭ᅜ㝿ᢸᙜ㸧㸧
Ϩ ࡣࡌࡵ
ᡃࡀᅜ࡛ࡣ㸪2011 ᖺ 3 ᭶ 11 ᪥୕㝣Ἀ࡛࣐ࢢࢽࢳ࣮ࣗࢻ 9.0 ࡢᕧᆅ㟈ࡀⓎ⏕ࡋ㸪ࡇࢀࡼࡾᘬࡁ㉳ࡇ ࡉࢀࡓᮾ᪥ᮏ㟈⅏ࡣ㸪Ṛ⪅ 15,868 ྡ㸪⾜᪉᫂ 2,847 ྡ㸪㈇യ⪅ 6,109 ྡࡢேⓗ⿕ᐖ㸪ቯ 129,340 ᡞ㸪༙ቯ 264,035 ᡞ㸪୍㒊ᦆቯ 726,089 ᡞࡢᘓ⠏≀⿕ᐖࢆࡶࡓࡽࡋࡓࠋࡑࡋ࡚㸪⤒῭ⓗ⿕ᐖࡣ㸪ᘓ⠏≀➼㸪 ࣛࣇࣛࣥタ㸪♫ᇶ┙タ㸪㎰ᯘỈ⏘㛵ಀ➼࠾࠸࡚ 16 9000 ൨ୖࡗࡓ1㸧ࠋᨻᗓࡣࡇࡢᡓᚋ ᭱ࡢ⮬↛⅏ᐖᑐฎࡍࡿࡓࡵ㸪2011 ᖺᗘᮾ᪥ᮏ㟈⅏⯆ᇶᮏἲ➼ࡢ㟈⅏㛵㐃ἲࢆᡂ❧ࡉࡏ㸪⯆ ᗇࢆタ⨨ࡍࡿࡶ㸪3 ḟࢃࡓࡿ⿵ṇண⟬ࢆ⦅ᡂࡋࡓࠋࡲࡓ㸪2012 ᖺᗘ⯆㈨㔠ࡢ㏱᫂⯆മ ൾ㑏ࡢ㐺ษ࡞⟶⌮ࢆ⾜࠺ࡓࡵ㸪ᮾ᪥ᮏ㟈⅏⯆≉ูィࢆタ⨨ࡋࡓࠋ㟈⅏ᚋࡢ㈈ᨻᥐ⨨ࡣ 18 9451 ൨ୖࡗࡓࡀ2㸧㸪ᨻᗓࡢᮾ᪥ᮏ㟈⅏ࡽࡢ⯆ࡢᇶᮏ᪉㔪࡛ࡣ㸪⯆ᮇ㛫ࡣ 10 ᖺ㛫ࡋ㸪ᴗつᶍࡣ ᑡ࡞ࡃࡶ 23 ⛬ᗘぢ㎸ࡲࢀ࡚࠸ࡿࠋ୍᪉㸪᭱㧗ィ᳨ᰝᶵ㛵ᅜ㝿⤌⧊㸦International Organization of Supreme Audit Institutions㸸INTOSAI㸧ࡣ 2004ᖺ 12 ᭶Ⓨ⏕ࡋࡓࣥࢻࢿࢩ࣭ࢫ࣐ࢺࣛᓥἈつᶍᆅ㟈ࢆዎᶵ㸪つᶍ⅏ᐖⓎ⏕ᅜෆእ ࡽᥦ౪ࡉࢀࡿຓ㈨㔠ࢆ᳨ᰝࡍࡿ᭱㧗ィ᳨ᰝᶵ㛵㸦Supreme Audit Institutions㸸SAI㸧ࡢ᳨ᰝ⬟ຊࡢྥୖ ㈨ࡍࡿ◊✲άືࢆ⾜࠺ࡓࡵ㸪2005 ᖺ 11 ᭶⅏ᐖ㛵㐃ຓ㛵ࡍࡿㄝ᫂㈐௵ཬࡧ᳨ᰝࢱࢫࢡࣇ࢛࣮ࢫࢆタ ❧ࡋࡓࠋࡇࡢࢱࢫࢡࣇ࢛࣮ࢫࡣ㸪2007 ᖺ 11 ᭶࣮࣡࢟ࣥࢢࢢ࣮ࣝࣉ㸦Working Group on Accountability for and Audit of Disaster-related Aid㸸INTOSAI/WGAADA㸧⛣⾜ࡋࡓࡀ㸪◊✲ࡢᑐ㇟ࡣ⅏ᐖ㛵㐃ຓࡢ᳨ᰝࡔࡅ ࡛ࡣ࡞ࡃ㸪⮬ᅜ㈨㔠࡛⾜ࢃࢀࡿ⅏ᐖᑐ⟇ࡢ᳨ᰝࡶྵࡵࡿࡼ࠺࡞ࡗࡓࠋࡇࡢ⤖ᯝ㸪INTOSAI/WGAADA ࡢ ∗ ᮏ✏ࡣ 2012 ᖺ 6 ᭶ 5 ᪥ࣥࢻࢿࢩࡢࢪࣙࢢࢪࣕ࢝ࣝࢱ࡛㛤ദࡉࢀࡓ⅏ᐖ㛵㐃ຓ㛵ࡍࡿㄝ᫂㈐௵ཬࡧ᳨ᰝ࣮࣡࢟ࣥࢢࢢ࣮ࣝࣉ➨ 6 ᅇྜ࡛ሗ࿌ࡋࡓෆᐜຍ➹ಟṇࡋࡓࡶࡢ࡛࠶ࡿࠋ ∗∗ 1956 ᖺ⏕ࡲࢀࠋ1980 ᖺᶓᅜ❧Ꮫ⤒῭Ꮫ㒊༞ᴗ㸪1986 ᖺࣟࢳ࢙ࢫࢱ࣮Ꮫ⤒ႠᏛ㝔ಟኈㄢ⛬ಟ㸦MBA㸧ࠋ1980 ᖺィ᳨ᰝ㝔᥇⏝㸪 ࡑࡢᚋ㸪ⶶ᳨ᰝㄢỴ⟬┘⌮ᐁ㸪ୖᖍ◊✲ㄪᰝᐁ㸪ㄪᰝㄢ㛗㸪ཌ⏕ປാ᳨ᰝ➨ 1 ㄢ㛗࡞ࢆ⤒࡚ 2012 ᖺࡼࡾ⌧⫋ࠋࡇࡢ㛫㸪1990㹼1993 ᖺ ᅾࢽ࣮࣮ࣗࣚࢡ⥲㡿㤋ฟྥ㸪2003 ᖺྡྂᒇᏛ⤒῭Ꮫ㒊ㅮᖌే௵ࠋ2010 ᖺࡼࡾ᪩✄⏣ᏛၟᏛᏛ⾡㝔ㅮᖌ㸦㠀ᖖ㸧ࠋ 1㸧 ⥭ᛴ⅏ᐖᑐ⟇ᮏ㒊㸦2012㸧p. 2, 43ࠋ 2㸧 ⯆ᗇ㸦2012㸧p. 59ࠋ
㸫㸫 ◊✲ᡂᯝࡣ㸪㛤Ⓨ㏵ୖᅜࡢ SAI ࡔࡅ࡛ࡣ࡞ࡃ㸪ඛ㐍ᅜࡢ SAI ࡶ㐺⏝࡛ࡁࡿࡼ࠺࡞ࡗ࡚࠸ࡿࠋࡑࡇ࡛㸪 ᮏ✏࡛ࡣ㸪ᡃࡀᅜࡢィ᳨ᰝ㝔ࡶᮾ᪥ᮏ㟈⅏ࡽࡢᪧ࣭⯆ࢆྵࡵࡓᨻᗓࡢ⅏ᐖᑐ⟇㈉⊩ࡍࡿࡓࡵ㸪 INTOSAI/WGAADAࡢ◊✲ᡂᯝࢆ㋃ࡲ࠼࡞ࡀࡽ㸪ᡃࡀᅜࡢ⅏ᐖ᳨ᰝࡢ⌧≧ࢆᴫほࡍࡿࡶ㸪ᚋࡢᒎ ᮃࡘ࠸࡚ㄽࡌࡿࡇࡋࡓ࠸ࠋ㸦ᮏ✏ࡣ㸪ࡍ࡚➹⪅ࡢಶேⓗぢゎ࡛࠶ࡾ㸪➹⪅ࡀᒓࡍࡿィ᳨ᰝ㝔ࡢ බᘧぢゎࢆ♧ࡍࡶࡢ࡛ࡣ࡞࠸ࠋ㸧
ϩ INTOSAI / WGAADA ࡢ◊✲ᡂᯝ
1 ⅏ᐖ㛵㐃ຓ㛵ࡍࡿㄝ᫂㈐௵ཬࡧ᳨ᰝ࣮࣡࢟ࣥࢢࢢ࣮ࣝࣉ㸦WGAADA㸧
INTOSAI ࡣᨻᗓィ᳨ᰝࡢศ㔝࠾ࡅࡿ SAI ┦㛫ࡢពぢཬࡧ⤒㦂ࡢࢆಁ㐍ࡍࡿࡇࢆ┠ⓗ 1953ᖺタ❧ࡉࢀࡓࠋṇຍ┕ᶵ㛵ࡣ 2012 ᖺ 11 ᭶⌧ᅾ࡛ 190 ᅜ EU ࡢ SAI ࡞ࡗ࡚࠸ࡿࠋWGAADA ࡣ INTOSAI ࡢ୰࡛ࢦ࣮ࣝ 3ࠕ▱㆑ࡢඹ᭷ᥦ౪ࠖᡤᒓࡋ㸪2012 ᖺ 9 ᭶⌧ᅾ࡛ᡃࡀᅜࡢィ᳨ᰝ㝔ࢆྵ ࡵ 21 ᅜ EU ࡢ SAI ࡀཧຍࡋ࡚࠸ࡿ㸦ᅗ⾲ 1 ཧ↷㸧ࠋWGAADA ࡣ⅏ᐖ㛵㐃ຓ⅏ᐖᑐ⟇ࡢ᳨ᰝࢆ⾜ ࠺ྛᅜ SAI ࡢ᳨ᰝ⬟ຊࡢྥୖࢆᅗࡿࡓࡵ㸪ࡇࡢ㡿ᇦ࠾࠸࡚࢞ࢲࣥࢫඃⰋࢆసᡂࡍࡿࡶ㸪 ⅏ᐖ㛵㐃ຓ㛵ࡍࡿㄝ᫂㈐௵ࡢྥୖࢆᅗࡿࡓࡵ㸪⤫୍ⓗ࡞㈈ົሗ࿌ࡢࣇ࣮࣒࣮ࣞ࣡ࢡࢆసᡂࡍࡿࡇࢆ άື┠ⓗࡋ࡚࠸ࡿࠋWGAADA ࡣ㸪2012 ᖺ 6 ᭶㛤ദࡋࡓ➨ 6 ᅇྜ࡛㸪⅏ᐖ㛵㐃ຓ⅏ᐖᑐ⟇ࡢ᳨ ᰝࡘ࠸࡚సᡂࡋࡓ 4 ࡘࡢ࢞ࢲࣥࢫⲡ3㸧ࢆᢎㄆࡋࡓࠋࡇࢀࡽࡢⲡࡣ㸪ࣃࣈࣜࢵࢡ࣭ࢥ࣓ࣥࢺࢆ⤒࡚ ᚲせ࡞ಟṇࡀ⾜ࢃࢀࡓᚋ㸪2013 ᖺ 10 ᭶㛤ദࡉࢀࡿ➨ 21 ᅇ᭱㧗ィ᳨ᰝᶵ㛵ᅜ㝿㆟ᥦฟࡉࢀࡿணᐃ ࡛࠶ࡿࠋ3㸧 4ࡘࡢ࢞ࢲࣥࢫࡣ㸪ࠕ⅏ᐖண㜵ࡢ᳨ᰝ㸫SAIࡢࡓࡵࡢ࢞ࢲࣥࢫ㸫㸦Audit of disaster preparedness: Guidance for Supreme Audit institutions㸧ࠖ㸪
ࠕ⅏ᐖ㛵㐃ຓࡢ᳨ᰝ㸫SAI ࡢࡓࡵࡢ࢞ࢲࣥࢫ㸫㸦Audit of disaster-related aid: Guidance for Supreme Audit Institutions㸧ࠖ㸪ࠕ⅏ᐖⓎ⏕ᚋࡢᛂᛴ ᑐ⟇ࡢᒁ㠃࠾࠸࡚㧗ࡲࡿṇở⫋ࡢࣜࢫࢡࢆ⪃៖ධࢀࡓ᳨ᰝᡭ⥆ࡁࡢ᥇⏝㸦Adapting audit procedures to take account of the increased risk of fraud and corruption in the emergency phase following a disaster㸧ࠖཬࡧࠕ⅏ᐖᑐ⟇⅏ᐖ㛵㐃ຓࡢ᳨ᰝ࠾ࡅࡿᆅ⌮ሗࡢ⏝㸦Use of geospatial information in auditing disaster management and disaster-related aid㸧࡛ࠖ࠶ࡿࠋII ࡢ௨ୗࡢグ㏙ࡣ㸪ࡇࢀࡽࡢ࢞ࢲࣥࢫࢆཧ⪃ࡋ ࡓࠋ
㸫㸫 ᅗ⾲ 1 INT O SA Iࡢ⤌ ⧊ᅗ ID I IN TO SA I ࢪࣕ ࣮ࢼ ࣝ ࣭㈨ 㔠ᥦ ౪⪅ ࡢ༠ ຊ 䞉䝂 䞊䝹 3 㐃⤡ ᢸᙜ ᡓ␎ ィ⏬ ᢸᙜ ົ ⥲ᒁ ᆅᇦ ᶵᵓ ⌮ I NCO SA I 䠄᭱ 㧗 ィ᳨ ᰝᶵ 㛵ᅜ 㝿 ㆟䠅 ࣭ SA I ሗ ࡢࢹ ࣮ࢱ࣋ ࣮ࢫ ㈈ ົ⟶⌮ ጤဨ ࣭ࣉࣟ ࢢࣛ ࣒ ホ ౯ ࣭ᅜ㝿 ࣐ࢿ ࣮ࣟ ࣮ࢲࣜ ࣥࢢ ࠉ⭉ ᩋᑐ ⟇ ࣭⅏ᐖ 㛵㐃 ຓ ࡢㄝ᫂ ㈐௵ ࠉ᳨ ᰝ ࣭せ ᅜᐙ ᣦᶆ ࣭ SA I ࡢ౯ ್ ౽┈ ࣭ࢦ ࣮ࣝ 4 㐃⤡ ᢸᙜ ࣭ᆅ ᇦࡢ ⮬ ᛶຍ ┕ ࠉ SA I ࡢᕪ␗ ࡢ㓄 ៖ ࣭ᆅ⌫ ⓗつ ᶍࡢ 㔠⼥༴ ᶵ ⬟ ຊᵓ⠏ ጤဨ ࣭ຍ ┕ SA I ࡢ⬟ ຊᵓ⠏ ࣭ຓ ゝࢥ ࣥࢧ ࣝࢱ ࣥࢺ ࠉࢧ ࣮ࣅࢫ ࣭ࣆ ࣞࣅ ࣮ࣗ ࣭ࢦ ࣮ࣝ 2 㐃⤡ᢸ ᙜ ࣭ ィ ሗ࿌ ࣭ᴗ ⦼᳨ ᰝ ࣭ෆ 㒊⤫ ไᇶ‽ ࣭බⓗ മົ ࡢ᳨ ᰝ ࢦ࣮ ࣝ 1 ᑓ㛛ⓗ ᇶ‽ ᅜ㐃 IN TO SA I ࡢࣉࣛࢵ ࢺࣇ ࢛࣮࣒ ᑓ㛛 ⓗᇶ ‽ጤ ဨ ࣭㏱ ᫂ᛶ ㄝ᫂ ㈐௵ ᳨࣭ ᰝࡢ ရ㉁⟶ ⌮ ࣭㈈ ົ᳨ ᰝ ࣭‽ ᣐᛶ ᳨ᰝ ࣭ࢦ ࣮ࣝ 1 㐃⤡ ᢸᙜ ࢦ࣮ ࣝ 4 ࣔࢹ ࣝⓗ࡞ ᅜ㝿 ⤌⧊ ࣭ IT᳨ᰝ ࣭⎔ቃ ᳨ᰝ ࢦ࣮ ࣝ 2 SA I ࡢ⬟ ຊᵓ ⠏ ࢦ࣮ ࣝ 3 ▱㆑ࡢ ඹ᭷ ᥦ ౪ ࣭⤒ ῭ⓗ 㸪ຠ ⋡ⓗཬ ࡧ ຠᯝ ⓗ࡞ IN TO SA I ࡢ 㐠Ⴀ 㺺㺎 㺕㺻㺖㺼㺖 㺼㺷㺎㺪㺽 ࣭ 㺞㺛 㺖㺬㺎㺛 㸦ฟ 㸧 ᮾಙ⏨ 㸦 20 11 b㸧ᅗ ⾲ 1㸦 p. 1 64 㸧 ຍ➹ ಟṇ 3 4 2 1 1 2 3 4 SAI INT O SA I SAI SAI IT SAI INT O SA I SAI
㸫㸫
2 ⅏ᐖࡢᐃ⩏
⅏ᐖࡣ㸪ᗈ⠊ᅖཬࡪேⓗ㸪≀ⓗ㸪⤒῭ⓗཪࡣ⎔ቃୖࡢ⿕ᐖ㉳ᅉࡋ࡚ᆅᇦཪࡣ♫ࡢᶵ⬟㔜࡞ ΰࡀⓎ⏕ࡍࡿែ࡛㸪ᙜヱ⿕ᐖࡀ⿕⅏ࡋࡓᆅᇦཪࡣ♫ࡢ㈨※ࡔࡅ࡛ࡣᅇ࡛ࡁ࡞࠸ࡶࡢᐃ⩏ࡉࢀ࡚ ࠸ࡿࠋ⅏ᐖࡣ㸪㟈⅏㸪ⅆᒣ⅏ᐖ㸪㢼Ỉᐖ㸦ὠἼ㸪ྎ㢼㸪ὥỈ㸧㸪ᅵ◁⅏ᐖ㸪᳃ᯘⅆ⅏㸪ᖸࡤࡘ㸪ఏᰁ㸪 㞷ᐖ㸪ᾏୖ⅏ᐖ㸪⯟✵⅏ᐖ㸪㕲㐨⅏ᐖ㸪㐨㊰⅏ᐖ㸪ཎᏊຊ⅏ᐖ➼ࡀ࠶ࡾ㸪ே㛫⏕άᙳ㡪ࢆ࠼ࡿ⮬↛ࡢ ᦤ⌮㉳ᅉࡍࡿ⮬↛⅏ᐖே㛫ࡢάືཪࡣᛰ៏㉳ᅉࡍࡿே⅏ศ㢮ࡉࢀࡿࠋ3 ⅏ᐖᑐ⟇
ᨻᗓࡣᅜẸࡢ⏕㈈⏘ࢆᏲࡿࡓࡵ㸪ḟࡢࡼ࠺࡞⅏ᐖ࣐ࢿ࣮ࢪ࣓ࣥࢺ࣭ࢧࢡ࡛ࣝ⅏ᐖᑐ⟇ࢆᐇࡋ࡚ ࠸ࡿࠋ 3.1 ⅏ᐖⓎ⏕๓ࡢᑐ⟇ ⅏ᐖⓎ⏕๓ࡢᑐ⟇ࡣ㸪⅏ᐖࡀⓎ⏕ࡋࡓሙྜ⏕ࡌࡿ⏕㈈⏘ࡢ⿕ᐖࢆῶᑡࡉࡏࡿࡇࢆ┠ⓗࡋ࡚࠾ ࡾ㸪⦆ẁ㝵㸦Mitigation㸧‽ഛẁ㝵㸦Preparedness㸧ศࡅࡽࢀࡿࠋ⦆ẁ㝵࡛ࡣ㸪⅏ᐖࡢⓎ⏕ࢆ㜵Ṇࡋ㸪 ཪࡣ⅏ᐖࡀⓎ⏕ࡋࡓሙྜࡢ⿕ᐖࢆῶᑡࡉࡏࡿࡓࡵ㸪ᘓ⠏≀࣭ᅵᮌᵓ㐀≀➼ࡢ⪏㟈㸪ὠἼ㜵Ἴሐࡢᩚഛ㸪 㜵⅏㒔ᕷ࡙ࡃࡾィ⏬ࡢ⟇ᐃ㸪ᆅ㟈ಖ㝤ไᗘࡢ☜❧➼ࡀ⾜ࢃࢀࡿࠋࡲࡓ㸪‽ഛẁ㝵࡛ࡣ㸪⅏ᐖࡀⓎ⏕ࡋࡓሙ ྜࡢ⅏ᐖᛂᛴᑐ⟇ࢆ㎿㏿ᐇࡍࡿࡓࡵ㸪ሗ࣭㏻ಙయไࡢᩚഛ㸪ᣦ௧⣔⤫ࡢ☜❧㸪㣗ᩱ࣭㣧ᩱỈࡢ ഛ㸪㜵⅏カ⦎ࡢᐇ➼ࡀ⾜ࢃࢀࡿࠋ 3.2 ⅏ᐖⓎ⏕ࡢᑐ⟇ ⅏ᐖⓎ⏕ࡢᑐ⟇࡛ࡣ㸪⿕⅏⪅ࡢࢽ࣮ࢬࢆ‶ࡓࡋࡓࡾ㸪⿕ᐖࢆ᭱ᑠ㝈ࡋࡓࡾࡍࡿࡓࡵ㸪⾜᪉᫂⪅ࡢ ᤚ⣴㸪Ṛ⪅ࡢᇙⴿ㸪㣗ᩱ࣭㣧ᩱỈࡢ౪⤥㸪ᩆᩆᛴ་⒪ࡢᥦ౪㸪㑊㞴ሙᡤࡢᥦ౪㸪㏻ಙ࣭ࣥࣇࣛタࡢ ᛂᛴᕤ➼ࡢ⅏ᐖᛂᛴᑐ⟇ࡀ⾜ࢃࢀࡿࠋ⅏ᐖᛂᛴᑐ⟇ࡣ㸪Ⓨ⏕ࡋࡓ⅏ᐖࡢᛶ㉁つᶍࡼࡾ㸪ࡲࡓ㸪⿕⅏ ᆅ࠾ࡅࡿ⅏ᐖ⦆࣭‽ഛࡢᐇ⛬ᗘᛂࡌ࡚㸪⅏ᐖࡢⓎ⏕ᚋ㸪2㹼3 㐌㛫ࡽᩘ᭶ࢃࡓࡾ⾜ࢃࢀࡿࠋ 3.3 ⅏ᐖⓎ⏕ᚋࡢᑐ⟇ ⅏ᐖⓎ⏕ᚋࡢᑐ⟇ࡣ㸪⿕⅏ᆅࢆඖࡢṇᖖ࡞≧ែᅇࡉࡏࡿࡇࢆ┠ⓗࡋ࡚࠾ࡾ㸪ᪧẁ㝵⯆ẁ 㝵ศࡅࡽࢀࡿࠋᪧẁ㝵࡛ࡣ㸪⅏ᐖᛂᛴᑐ⟇ࡢ⤊ᚋ 1 ᖺ㛫ࡲ࡛ࡢ▷ᮇⓗ࡞どⅬࡽ㸪⿕⅏⪅ࡢᗣ⟶ ⌮㸪௬タఫᏯࡢᥦ౪㸪⿕⅏ᆅࡢ㍺㏦࣮ࣝࢺࡢ☜ಖ➼ࡀ⾜ࢃࢀࡿࠋࡲࡓ㸪⯆ẁ㝵࡛ࡣ㸪ᪧẁ㝵ࡢ⤊ ᚋ 5 ᖺ㛫ࡲ࡛ࡢ୰㛗ᮇⓗ࡞どⅬࡽ㸪⿕⅏⪅ࡢ㞠⏝㸪ᜏஂఫᏯࡢᘓタ㸪㔜せ࡞ࣥࣇࣛタࡢಟ➼ࡀ ⾜ࢃࢀࡿࠋ4 ⅏ᐖ᳨ᰝࡢᐃ⩏
ᨻᗓࡢ⅏ᐖᑐ⟇ࡣ㸪⣔ิⓗ⅏ᐖⓎ⏕๓ࡢ⅏ᐖ⦆࣭‽ഛ → ⅏ᐖⓎ⏕ࡢ⅏ᐖᛂᛴᑐ⟇ → ⅏ᐖⓎ ⏕ᚋࡢ⅏ᐖᪧ࣭⯆ࡢྛẁ㝵ࢆ⤒࡚⾜ࢃࢀࡿࡓࡵ㸪⅏ᐖ᳨ᰝࡶࡇࡢ⅏ᐖ࣐ࢿ࣮ࢪ࣓ࣥࢺ࣭ࢧࢡࣝᛂ ࡌ࡚⾜ࢃࢀࡿࠋWGAADA ࡣ⅏ᐖ᳨ᰝࢆ⅏ᐖᑐ⟇ࡢྛẁ㝵࡛⾜ࢃࢀࡿ㈈ົ᳨ᰝ㸦Financial Audit㸧㸪‽ᣐᛶ ᳨ᰝ㸦Compliance Audit㸧ཬࡧᴗ⦼᳨ᰝ㸦Performance Audit㸧ᤊ࠼࡚࠸ࡿࠋࡇࡇ࡛㸪㈈ົ᳨ᰝࡣ㸪᳨ᰝᑐ㇟ᶵ㛵ࡢ㈈ົㅖ⾲ࡀࡍ࡚ࡢ㔜せ࡞Ⅼ࠾࠸࡚㸪୍⯡බṇጇᙜㄆࡵ ࡽࢀࡿィᇶ‽‽ᣐࡋ࡚సᡂࡉࢀ࡚࠸ࡿ࠺ពぢࢆ⾲᫂ࡍࡿࡓࡵ⾜࠺᳨ᰝ࡛࠶ࡿࠋࡲࡓ㸪‽ᣐᛶ
㸫㸫 ᳨ᰝࡣ㸪᳨ᰝᑐ㇟ᶵ㛵ࡢィ⤒⌮ࡀ㛵㐃ἲ௧➼ᚑࡗ࡚㐺ṇฎ⌮ࡉࢀ࡚࠸ࡿ࠺࠸࠺ࡇ╔ ║ࡋ࡚⾜࠺᳨ᰝ࡛࠶ࡿࠋࡑࡋ࡚㸪ᴗ⦼᳨ᰝࡣ㸪᳨ᰝᑐ㇟ᶵ㛵ࡀᨻ⟇ࢆᐇࡍࡿᙜࡓࡾ㸪⤒῭ⓗ㸪ຠ⋡ ⓗ࡞⾜ᨻάືࢆ⾜ࡗ࡚࠸ࡿ࠺࠸࠺ࡇ╔║ࡋ࡚⾜࠺᳨ᰝ࡛࠶ࡿࠋࡇࡢ᳨ᰝࡣ㸪ᨻ⟇┠ⓗࢆ㐩 ᡂࡋ࡚࠸ࡿ࠺㸪ࡲࡓ㸪ຠᯝࢆୖࡆ࡚࠸ࡿ࠺࠸࠺ࡇ╔║ࡋ࡚⾜࠺᳨ᰝࡶྵࡲࢀࡿࠋ 2009 ᖺᐇࡉࢀࡓ WGAADA ࡢㄪᰝࡼࢀࡤ㸪ᅇ⟅ࡋࡓ 34 ᅜ EU ࡢ SAI ࡢ࠺ࡕ㸪⅏ᐖ⦆࣭‽ ഛࡢẁ㝵᳨࡛ᰝࢆ⾜ࡗࡓ⤒㦂ࢆ᭷ࡍࡿ SAI ࡣ 43㸣㸪⅏ᐖᛂᛴᑐ⟇ࡢẁ㝵᳨࡛ᰝࢆ⾜ࡗࡓ⤒㦂ࢆ᭷ࡍࡿ SAI ࡣ 22㸣㸪⅏ᐖᪧ࣭⯆ࡢẁ㝵᳨࡛ᰝࢆ⾜ࡗࡓ⤒㦂ࢆ᭷ࡍࡿ SAI ࡣ 25㸣࡞ࡗ࡚࠸ࡿࠋ
5 ⅏ᐖ᳨ᰝࡢᐇ᪉ἲ
⅏ᐖ᳨ᰝࡣࣜࢫࢡ࣮࣋ࢫ࣭ࣉ࣮ࣟࢳࢆ᥇⏝ࡋ࡚⾜࠺ࡢࡀຠ⋡ⓗࡘຠᯝⓗ࡛࠶ࡿࠋࡇࡢࣉ࣮ࣟࢳࡣ㸪 ᭱ࡶࣜࢫࢡࡢ㧗࠸㡿ᇦ᳨ᰝ㈨※ࢆᢞධࡍࡿ᪉ἲ࡛㸪ḟࡢᡭ㡰࡛⾜࠺㸦ᅗ⾲ 2 ཬࡧᅗ⾲ 3 ཧ↷㸧ࠋ ᅗ⾲ 2 ࣜࢫࢡ࣮࣋ࢫ࣭ࣉ࣮ࣟࢳࡢὶࢀᅗ ᮏ᱁᳨ᰝࡢᐇ ᳨ᰝᑐ㇟᳨ᰝࢸ࣮࣐ೃ⿵ࡢ㑅ᐃ ᳨ᰝᑐ㇟ᶵ㛵ົฎ⌮ࡢᢕᥱ ࣜࢫࢡࡢ㆑ู ࣜࢫࢡᑐ⟇ࡢᢕᥱホ౯ ᳨ᰝࢸ࣮࣐╔║ⅬࡢỴᐃ ᳨ᰝᐇィ⏬ࡢసᡂ 㸦ฟ㸧INTOSAI / WGAADA㸦2012b㸧Figure 4.2 ຍ➹ಟṇ㸫㸫 ᅗ⾲ 3 ⅏ᐖ᳨ᰝ࠾ࡅࡿ᳨ᰝࢸ࣮࣐ࣜࢫࢡࡢ࣐ࢺࣜࢵࢡࢫ ࣜࢫࢡ ᳨ᰝ ࢸ࣮࣐ ഇ ⾲♧ ⪏㟈ᙉᗘ㊊ ண⟬࣭ἲ௧㐪 ṇ 㐜ᘏ ⤒῭ 㠀ຠ⋡ ᮍⓎ⌧ ຠᯝ ⎔ቃ ◚ቯ ⿕⅏ࡢᰝᐃ ྲྀᚓ ዎ⣙ ಖ⟶ ౪⏝ ฎศ ࣥࣇࣛ タࡢᩚഛ ㈈ົሗ࿌ 㸦ฟ㸧INTOSAI / WGAADA㸦2012b㸧Figure 3.2 ຍ➹ಟṇ 5.1 ᳨ᰝᑐ㇟᳨ᰝࢸ࣮࣐ೃ⿵ࡢ㑅ᐃ SAI ࡢㄪᰝᐁࡣ㸪ண⟬つᶍ㸪ᅜẸࡢ㛵ᚰ㸪ணࡉࢀࡿ᳨ᰝ⤖ᯝࡢ㡪➼ࢆ⪃៖ࡋ࡞ࡀࡽ㸪᳨ᰝࡢᑐ㇟ ࡍࡿ⅏ᐖᑐ⟇ࢆලయⓗ㑅ᐃࡍࡿࠋࡑࡋ࡚㸪ᙜヱ⅏ᐖᑐ⟇ࢆ᳨ᰝࡍࡿሙྜྲྀࡾୖࡆࡿࢸ࣮࣐ࡢೃ⿵ࢆ」 ᩘ㑅ᐃࡍࡿࠋ࠼ࡤ㸪᳨ᰝࡢᑐ㇟ࡋ࡚⅏ᐖⓎ⏕ࡢ⅏ᐖᛂᛴᑐ⟇࡛ᥦ౪ࡉࢀࡿᛂᛴ௬タఫᏯࢆྲྀࡾୖࡆ ࡿሙྜ㸪᳨ᰝࢸ࣮࣐ࡢೃ⿵ࡋ࡚ྲྀᚓ㸪౪⏝㸪ฎศ➼ࡀ⪃࠼ࡽࢀࡿࠋ 5.2 ᳨ᰝᑐ㇟ᶵ㛵ົฎ⌮ࡢᢕᥱ SAI ࡢㄪᰝᐁࡣ㸪⅏ᐖᑐ⟇ࢆᐇࡋ࡚࠸ࡿ᳨ᰝᑐ㇟ᶵ㛵ࡢ⤌⧊࣭ᶒ㝈➼ࡘ࠸࡚⌮ゎࢆ῝ࡵࡿࡶ㸪 ᙜヱᶵ㛵ࡀࡢࡼ࠺ᙜヱ⅏ᐖᑐ⟇ࢆᐇࡋ࡚࠸ࡿࡢᢕᥱࡍࡿࠋࡇࡢሙྜ㸪㛵㐃ἲ௧➼㸪ෆ㒊⤫ไࡢᩚ ഛ࣭㐠⏝≧ἣ㛵ࡍࡿሗࢆ㞟ࡋࡓࡾ࡞ࡋ࡚㸪ົฎ⌮ࡢὶࢀࢆලయⓗᢕᥱࡍࡿࠋ࠼ࡤ㸪᳨ᰝࡢ ᑐ㇟ࡋ࡚ᛂᛴ௬タఫᏯࢆྲྀࡾୖࡆࡿሙྜ㸪ձᙜヱᴗࢆᡤ⟶ࡋ࡚࠸ࡿཌ⏕ປാ┬㸪ᐇ㝿ᐇࡋ࡚࠸ࡿ ᆅ᪉බඹᅋయࡢᙺศᢸ㸪ղཌ⏕ປാ┬ࡢᣦᑟ࣭┘╩ࡢᐇ≧ἣ㸪ճᆅ᪉බඹᅋయ࠾ࡅࡿᛂᛴ௬タఫᏯ ࡢྲྀᚓ㸪౪⏝㸪ฎศ➼ࡢᐇ≧ἣࢆᢕᥱࡍࡿࠋ 5.3 ࣜࢫࢡࡢ㆑ู SAI ࡢㄪᰝᐁࡣ㸪᳨ᰝᑐ㇟ᶵ㛵ࡢົฎ⌮యไ㸪᪂⪺ሗ㐨㸪ཷ┈⪅ࡽࡢ㏻ሗ➼ࢆ⪃៖ࡋ࡞ࡀࡽ㸪᳨ᰝ ࢸ࣮࣐ࡢೃ⿵ู㛵㐃ࡢ࠶ࡿࣜࢫࢡࢆ㆑ูࡍࡿࠋ࠼ࡤ㸪ᛂᛴ௬タఫᏯࡢ᳨࡛ᰝࢸ࣮࣐ࡢೃ⿵ࡋ࡚ ྲྀᚓࢆ㑅ᐃࡋࡓሙྜ㸪ࡇࢀ㛵㐃ࡢ࠶ࡿࣜࢫࢡࡋ࡚ྲྀᚓᮇ㛫ࡀ㛗ᮇཬࢇ࡛࠸ࡿែ㸪1 ᡞᙜࡓࡾࡢྲྀ ᚓ༢౯ࡀ㧗࡞ࡗ࡚࠸ࡿែ㸪1 ᅋᆅᙜࡓࡾࡢྲྀᚓᡞᩘࡀ㐣࡞ࡗ࡚࠸ࡿែ➼ࡀ⪃࠼ࡽࢀࡿࠋࡲࡓ㸪 ᳨ᰝࢸ࣮࣐ࡢೃ⿵ࡋ࡚౪⏝ࢆ㑅ᐃࡋࡓሙྜ㸪ࡇࢀ㛵㐃ࡢ࠶ࡿࣜࢫࢡࡋ࡚ᛂᛴ௬タఫᏯࡀవࡾ⏝ࡉ ࢀ࡚࠸࡞࠸ែ㸪ࡃ⏝ࡉࢀ࡚࠸࡞࠸ែ㸪┠ⓗእ⏝ࡉࢀ࡚࠸ࡿែ➼ࡀ⪃࠼ࡽࢀࡿࠋ
㸫㸫 5.4 ࣜࢫࢡᑐ⟇ࡢᢕᥱホ౯ SAI ࡢㄪᰝᐁࡣ㸪㆑ูࡋࡓࣜࢫࢡᑐࡋ᳨ᰝᑐ㇟ᶵ㛵ࡀᑐ⟇ࢆㅮࡌࡓࡢ㸪ࡲࡓ㸪ᑐ⟇ࢆㅮࡌࡓሙྜ ࡣࡢࡼ࠺࡞ᡭ⥆ࡁ➼ࢆᩚഛࡋࡓࡢᢕᥱࡍࡿࠋࡑࡋ࡚㸪ࣜࢫࢡᑐ⟇ࡢࡓࡵࡢᡭ⥆ࡁ➼ࡀᩚഛࡉࢀ࡚࠸ࡿ ሙྜࡣᢳฟ᳨ᰝࢆ⾜࠸㸪ᙜヱᡭ⥆ࡁ➼ࡀᐇ㝿㐠⏝ࡉࢀ࡚࠸ࡿ࠺ホ౯ࡍࡿࠋ࠼ࡤ㸪ᛂᛴ௬タఫ Ꮿࡢ᳨࡛ᰝࢸ࣮࣐ࡢೃ⿵ࡋ࡚ྲྀᚓࢆ㑅ᐃࡋ㸪ࡇࢀ㛵㐃ࡢ࠶ࡿࣜࢫࢡࡋ࡚ 1 ᡞᙜࡓࡾࡢྲྀᚓ༢౯ ࡀ㧗࡞ࡗ࡚࠸ࡿែࡀ⪃࠼ࡽࢀࡿሙྜ㸪ᆅ᪉බඹᅋయ࡛ࡣ㸪㧗࡞ྲྀᚓࢆᅇ㑊ࡍࡿࡓࡵ㸪ᑐ⟇ࢆㅮࡌ ࡓࡢ㸪ࡲࡓ㸪ᑐ⟇ࢆㅮࡌࡓሙྜࡣࡢࡼ࠺࡞ᡭ⥆ࡁ➼ࢆᩚഛࡋࡓࡢᢕᥱࡍࡿࠋࡑࡋ࡚㸪ᡭ⥆ࡁ➼ࡀ ᩚഛࡉࢀ࡚࠸ࡿሙྜࡣᢳฟ᳨ᰝࢆ⾜࠸㸪ᙜヱᡭ⥆ࡁ➼ࡀᐇ㝿㐠⏝ࡉࢀ࡚࠸ࡿ࠺ホ౯ࡍࡿࠋ 5.5 ᳨ᰝࢸ࣮࣐╔║ⅬࡢỴᐃ SAI ࡢㄪᰝᐁࡣ㸪5.4 ࡢ⤖ᯝᇶ࡙ࡁ㸪」ᩘࡢ᳨ᰝࢸ࣮࣐ࡢೃ⿵ࡢ࠺ࡕ㸪㆑ูࡋࡓࣜࢫࢡᑐࡋ᳨ᰝᑐ㇟ ᶵ㛵ࡀᑐ⟇ࢆㅮࡌ࡚࠸࡞࠸᳨ᰝࢸ࣮࣐㸪ཪࡣᑐ⟇ࢆㅮࡌࡓࡶࡢࡢᐇ㝿ࡣ㐠⏝ࡉࢀ࡚࠸࡞࠸᳨ᰝࢸ࣮࣐ࢆ ඃඛⓗྲྀࡾୖࡆ㸪㆑ูࡋࡓࣜࢫࢡࢆ᳨ᰝࡢ╔║Ⅼࡍࡿࠋ࠼ࡤ㸪ᛂᛴ௬タఫᏯࡢ࡛ 1 ᡞᙜࡓࡾࡢ ྲྀᚓ༢౯ࡀ㧗࡞ࡿࣜࢫࢡࡀ࠶ࡿࡶࢃࡽࡎ㸪ᆅ᪉බඹᅋయࡀࡇࡢࣜࢫࢡࢆᅇ㑊ࡍࡿࡓࡵ㸪๓ ࣉࣞࣁࣈఫᏯ➼ࡢᘓ⠏Ẹ㛫㈤㈚ఫᏯࡢୖࡆࡢ⤒῭ẚ㍑ࢆ⾜࠺࡞ࡢᡭ⥆ࡁࢆᩚഛࡋ࡚࠸࡞࠸ሙྜ ࡣ㸪᳨ᰝࢸ࣮࣐ࡋ࡚ᛂᛴ௬タఫᏯࡢྲྀᚓࢆඃඛⓗྲྀࡾୖࡆ㸪㧗ྲྀᚓࡋ࡚࠸࡞࠸࠺ࢆ᳨ᰝࡢ ╔║Ⅼࡍࡿࠋ
6 ⅏ᐖ᳨ᰝࡢࢶ࣮ࣝ
ᆅ⌮ሗࢩࢫࢸ࣒㸦Geographic Information System㸸GIS㸧ࡣᨻᗓࡢ⅏ᐖᑐ⟇࡛ࡶ⏝࠸ࡽࢀ࡚࠸ࡿࡀ㸪⅏ᐖ ᳨ᰝ࡛ࡶࢶ࣮ࣝࡋ࡚ά⏝࡛ࡁࡿ㸦ᅗ⾲ 4 ཧ↷㸧ࠋ
㸫㸫 ᅗ⾲ 4 GIS ࡢ࣓࣮ࢪᅗ 㸦ฟ㸧ᅜᅵ㏻┬ HP 㸦http://www.mlit.go.jp/kokudoseisaku/gis/guidance/guidance_1.html㸧 6.1 ᆅ⌮ሗࢩࢫࢸ࣒ GIS ࡣ㸪⨨㛵ࡍࡿᵝࠎ࡞ሗࢆᣢࡗࡓࢹ࣮ࢱࢆຍᕤ࣭⟶⌮ࡋࡓࡾ㸪ᆅᅗࡢసᡂࡸ㧗ᗘ࡞ศᯒ➼ࢆ ⾜࠺ࢩࢫࢸ࣒ᢏ⾡ࡢ⥲⛠࡛࠶ࡿࠋ」ᩘࡢࢹ࣮ࢱࢆᆅᅗୖ࡛㔜ࡡྜࢃࡏ㸪どぬⓗุㄞࡋࡸࡍ࠸≧ែ࡛⾲♧ ࡛ࡁࡿࡓࡵ㸪ศᯒ⤖ᯝࡢุ᩿ࡸ⟶⌮ࡶᐜ᫆࡞ࡿࠋ࣮࣋ࢫ࡞ࡿࢹ࣮ࢱࡣ㸪ᆅᙧࢆ࠶ࡾࡢࡲࡲࡋྲྀ ࡗࡓ✵୰┿ࢹ࣮ࢱ㸪᳜⏕ࡸẼ㇟➼ࢆ⾲ࡍேᕤ⾨ᫍࢹ࣮ࢱ㸪㐨㊰ࡸἙᕝ➼ࡢ⟶⌮ྎᖒࢹ࣮ࢱ㸪㒔ᕷィ⏬ᅗ ࡸᅵᆅ⏝ᅗ➼ࡢᆅᅗࢹ࣮ࢱ㸪ேཱྀࡸ㎰ᴗ➼ࡢ⤫ィࢹ࣮ࢱ㸪ᅛᐃ㈨⏘ࡸ㢳ᐈࣜࢫࢺ➼ࡢྛ✀ࢹ࣮ࢱ࣮࣋ࢫ ➼ከᵝ࡞✀㢮ࡀ࠶ࡿࠋGIS ࡣࡇࡢࡼ࠺࡞⨨࣭✵㛫ࢹ࣮ࢱ㸪ࡑࢀࢆຍᕤ࣭ศᯒ࣭⾲♧ࡍࡿࡓࡵࡢ GIS ࢯ ࣇࢺ࢙࢘ࡽᵓᡂࡉࢀࡿࠋGIS ࢯࣇࢺ࢙࡛࢘ᵝࠎ࡞ࢹ࣮ࢱࢆ㟁Ꮚᆅᅗࡢୖᒙࡈศࡅ࡚㍕ࡏ㸪 ⨨ࢆ࣮࢟ࡋ࡚ከࡃࡢሗࢆ⤖ࡧࡅࡿ㸪┦ࡢ⨨㛵ಀࡢᢕᥱ㸪ࢹ࣮ࢱ᳨⣴⾲♧㸪ࢹ࣮ࢱ㛫ࡢ㛵㐃 ᛶࡢศᯒ➼ࡀྍ⬟࡞ࡿ4㸧ࠋ 4㸧 ᡃࡀᅜࡢᨻᗓࡣ㸪ᆅ⌮✵㛫ሗά⏝᥎㐍ᇶᮏἲ㸦ᖹᡂ 19 ᖺἲᚊ➨ 63 ྕ㸧ཬࡧྠἲᇶ࡙ࡁసᡂࡉࢀࡿᆅ⌮✵㛫ሗά⏝᥎㐍ᇶᮏィ⏬ ࡼࡾ㸪GISࡢά⏝ಁ㐍ດࡵ࡚࠸ࡿࠋᆅ⌮✵㛫ሗࡢ⨨ࡢᇶ‽࡞ࡿᇶ┙ᆅᅗሗࡘ࠸࡚ࡣ2008ᖺᗘᩚഛࡉࢀ㸪ᅜ࡛⦰ᑻࣞ࣋ࣝ25000 ࡢᇶ┙ᆅᅗሗࢹ࣮ࢱࡀࣥࢱ࣮ࢿࢵࢺࡽ↓ൾ࡛ධᡭ࡛ࡁࡿࡼ࠺࡞ࡗࡓࠋ2012 ᖺసᡂࡉࢀࡓᇶᮏィ⏬࡛ࡣ㸪ᆅྡ➼ࡢᆅ⌮㆑ูᏊࡢయ ⣔ⓗ࡞ᩚഛᶆ‽ࡉࢀࡓࢥ࣮ࢻࡢࢆ᥎㐍ࡋࡓࡾ㸪ᒇෆእ࡛ࡢࢩ࣮࣒ࣞࢫ࡞ ᇶ┙ࢆᩚഛࡋࡓࡾ࡞ࡋ࡚㸪GIS ࡢά⏝⠊ᅖࢆᣑࡍ ࡿࡇࡋ࡚࠸ࡿࠋ
㸫㸫 6.2 ᳨ᰝࡢά⏝ GIS ࢆά⏝ࡍࡿ㸪ࣥࣇࣛタࡢಟᴗࡢ㐜ࢀ㸪ㄳ㈇ᴗ⪅ูࡢᕤᆅᇦࡢศᕸ㸪ᪧ࣭⯆ண⟬ࡢ ᆅᇦูᇳ⾜≧ἣ➼ࢆศᯒ࡛ࡁࡿࡓࡵ㸪ᐇᆅ᳨ᰝ⟠ᡤࢆ㑅ᐃࡍࡿሙྜ㸪ࡇࢀࡽࡢศᯒ⤖ᯝࡀཧ⪃࡞ࡿࠋࡲ ࡓ㸪GIS ࢆά⏝ࡍࡿ㸪ಟᴗࡀ⤊ࡋࡓሗ࿌ࡉࢀ࡚࠸ࡿࣥࣇࣛタࡀᐇ㝿⤊ࡋ࡚࠸ࡿ࠺ ☜ㄆࡋࡓࡾ㸪ᆅᇦఫẸࡀ⿕⅏ᆅᡠࡗ࡚࠸ࡿ࠺☜ㄆࡋࡓࡾ࡞࡛ࡁࡿࡓࡵ㸪᳨ᰝࢸ࣮࣐㛵㐃ࡢ ࠶ࡿࣜࢫࢡࢆ㆑ูࡍࡿሙྜ㸪ࡇࢀࡽࡢศᯒ⤖ᯝࡀཧ⪃࡞ࡿࠋ࠼ࡤ㸪᳨ᰝࡢᑐ㇟ࡋ࡚⅏ᐖⓎ⏕ᚋࡢ ⯆ẁ㝵࡛ᥦ౪ࡉࢀࡿᜏஂఫᏯࢆྲྀࡾୖࡆࡿሙྜ㸪⌧≧ࡢ✵୰┿ࢹ࣮ࢱ⯆ィ⏬ࡢᆅᅗࢹ࣮ࢱࢆ㟁Ꮚᆅ ᅗୖศࡅ࡚㍕ࡏࡿ㸪ᘓ⠏ࡢ㐜ࢀࢆᢕᥱ࡛ࡁࡿࠋࡲࡓ㸪㐣ཤࡢ⅏ᐖⓎ⏕࠾࠸࡚⿕⅏ࡋࡓᆅᇦࢆ㟁Ꮚ ᆅᅗୖ㍕ࡏࡿ㸪ᑗ᮶ࡢ⿕⅏ࣜࢫࢡࢆホ౯࡛ࡁࡿࠋࡉࡽ㸪ᨻᗓࡢ᪉㔪ࡋ࡚ᜏஂఫᏯࡣᾏᓊࡽ 2 ௨ୖ㞳ࢀ࡚ᘓ⠏ࡍࡿࡇࡉࢀ࡚࠸ࡿሙྜࡣ㸪GIS ࢯࣇࢺ࢙࢘ࡢᶵ⬟ࢆ⏝࠸࡚㸪ᜏஂఫᏯࡢᾏᓊࡲ࡛ ࡢ㊥㞳ࢆ ᐃࡍࡿࡇࡼࡾ㸪ᨻᗓࡢ᪉㔪ᑐࡍࡿ‽ᣐᛶࢆ☜ㄆ࡛ࡁࡿࠋ
7 ⅏ᐖ᳨ᰝࡢ≉ᚩ
⅏ᐖ᳨ᰝࡣ㸪ࡢᨻ⟇ศ㔝ࡢ᳨ᰝࡣぢࡽࢀ࡞࠸ḟࡢࡼ࠺࡞≉ᚩࡀ࠶ࡾ㸪ࡇࡢ୰ࡣ㸪᳨ᰝᶒ㝈ࢆ☜ ಖࡍࡿࡓࡵ㸪❧ἲࢆ᳨ウࡍࡁࡶࡢࡶྵࡲࢀ࡚࠸ࡿࠋ 7.1 ⅏ᐖ㛵㐃ຓࡢ᳨ᰝ ⅏ᐖⓎ⏕ࡣ㏻ᖖ㸪⿕⅏⪅ࢆᨭࡍࡿࡓࡵ㸪ᅜෆእࡽ⿕⅏⪅ᑐࡋ㈨㔠ⓗཪࡣ≀ⓗ࡞ຓࡀ⾜ࢃࢀ ࡿࠋᥦ౪⪅ࡣ㸪እᅜᨻᗓ㸪ᅜ㝿ᶵ㛵㸪Ẹ㛫ᴗ㸪NPO㸪᐀ᩍᅋయ㸪ಶே➼ࡀ࠶ࡾ㸪ᥦ౪⪅⿕⅏⪅ࡢ㛫 ࡣ㸪⿕⅏ᅜࡢᨻᗓ㸪ᆅ᪉බඹᅋయ㸪㉥༑Ꮠ♫㸪ᆅᇦ♫➼ࡢ㛵ಀ⪅ࡀከᒙⓗᅾࡋ࡚࠸ࡿࠋࡇࢀࡽࡢ ⅏ᐖ㛵㐃ຓࡣ㸪ᥦ౪⪅ࡽ⿕⅏⪅ࡲ࡛ࡢ㈨㔠➼ࡢὶࢀࡀ」㞧࡛㸪ᚲࡎࡋࡶᨻᗓࡢࢥࣥࢺ࣮ࣟࣝࡢୗ࡛㈨ 㔠➼ࡢ㓄ศࡀ⾜ࢃࢀࡿࢃࡅ࡛ࡣ࡞࠸ࡓࡵ㸪㈨㔠➼㛵ࡋ㔜」ཷ⤥㸪↓㈨᱁ཷ⤥㸪ṇཪࡣ㉗㈥ࡀ⾜ࢃࢀ ࡿࣜࢫࢡࡀ㧗࠸5㸧ࠋᚑࡗ࡚㸪⅏ᐖ㛵㐃ຓࡢ᳨ᰝࢆ⾜࠺ᚲせᛶࡣ㧗࠸ࡀ㸪⿕⅏ᅜ SAI ࡢ᳨ᰝᶒ㝈ࡣ⅏ᐖ㛵 㐃ຓᑐࡋཬࡤ࡞࠸ሙྜࡀ࠶ࡿࡓࡵ㸪⅏ᐖ㛵㐃ຓࡢ᳨ᰝࡣ⾜ࢃࢀ࡞࠸ࡇࡶከ࠸ࠋ 7.2 ⿕⅏ᆅ࡛ࡢᐇᆅ᳨ᰝ ⅏ᐖⓎ⏕⾜ࢃࢀࡿ⅏ᐖᛂᛴᑐ⟇ཬࡧࡑࡢᚋࡢ⅏ᐖᪧ࡛ࡣ㸪ேᩆຓ➼ࡢ⿕⅏⪅ࡢࢽ࣮ࢬࢆඃඛࡍ ࡿࡓࡵ㸪ィ⤒⌮㛵ࡍࡿពᛮỴᐃࡀᰂ㌾ࡘ㎿㏿⾜ࢃࢀࡿᚲせࡀ࠶ࡿࠋࡇࡢࡓࡵ㸪⿕⅏ᆅ࡛ࡣពᛮỴ ᐃ㛫ࡀࡿ⿕⅏⪅ࡢࢽ࣮ࢬࢆ‶ࡓࡏ࡞࠸ุ᩿ࡉࢀࡓሙྜ㸪ィ⤒⌮ࡀ㛵ಀἲ௧➼ᚑࡗ࡚ฎ⌮ ࡉࢀ࡞࠸ࡇࡶṇᙜࡉࢀ࠺ࡿࠋࡇࡢࡼ࠺⿕⅏ᆅ࡛ࡣෆ㒊⤫ไࡀ᭷ຠᶵ⬟ࡍࡿࡣ㝈ࡽ࡞࠸ࡓࡵ㸪 㐺ṇ⤒⌮㸪ṇཪࡣ㉗㈥ࡀ⾜ࢃࢀࡿࣜࢫࢡࡀ㧗࠸6㸧ࠋᚑࡗ࡚㸪⿕⅏ᆅ࡛ᐇᆅ᳨ᰝࢆ⾜࠺ᚲせᛶࡣ㧗࠸ࡀ㸪 5㸧 ᅜࡀࢥࣥࢺ࣮࡛ࣟࣝࡁ࡞࠸㈨㔠➼ࡀ⿕⅏⪅㓄ศࡉࢀࡿ࠸࠺≧ἣࡣ㸪ᡃࡀᅜࡶᙜ࡚ࡣࡲࡿࠋᡃࡀᅜࡢᨻᗓࡣ㸪ᮾ᪥ᮏ㟈⅏ࡢ⿕⅏⪅ ᑐࡋ㸪⅏ᐖᘫ៘㔠ࡢᨭ⤥➼㛵ࡍࡿἲᚊ㸦 48 ᖺἲᚊ➨ 82 ྕ㸧ᇶ࡙ࡁ⅏ᐖᘫ៘㔠➼ 545 ൨㸪⿕⅏⪅⏕άᘓᨭἲ㸦ᖹᡂ 10 ᖺἲ ᚊ➨ 66 ྕ㸧ᇶ࡙ࡁ⿕⅏⪅⏕άᘓᨭ㔠 2367 ൨ࢆᨭ⤥ࡋࡓࡀ㸪ࡇࢀࡽࡣᅜࡽࡢ㈨㔠➼ࢆ㈈※ࡋ࡚࠸ࡿࡓࡵ㸪ィ᳨ᰝ㝔ࡢ᳨ᰝᑐ ㇟࡞ࡿࠋ୍᪉㸪᪥ᮏ㉥༑Ꮠ♫㸪୰ኸඹྠເ㔠➼ࡣ㸪⿕⅏ᆅᅜෆእࡢẸ㛫ᴗ㸪NPO㸪ಶே➼ࡽᐤࡏࡽࢀࡓ⩏㔠 3558 ൨ࢆ㓄ศࡋ ࡓࡀ㸪ࡇࢀࡽࡣ୧ἲேࡀᨻᗓฟ㈨ἲே࡛ࡣ࡞࠸ࡓࡵ㸪ィ᳨ᰝ㝔ࡢ᳨ᰝᑐ㇟ࡣ࡞ࡽ࡞࠸㸦⯆ᗇ㸦2012㸧p. 8㸧ࠋ 6㸧⿕⅏ᆅ࡛ࡣ㐺ṇ⤒⌮㸪ṇཪࡣ㉗㈥ࡀ⾜ࢃࢀࡿࣜࢫࢡࡀ㧗࠸࠸࠺≉ᚩࡣ㸪㛤Ⓨ㏵ୖᅜࡔࡅ࡛ࡣ࡞ࡃ㸪ඛ㐍ᅜࡶඹ㏻ࡋ࡚ぢࡽࢀࡿࠋ ࠼ࡤ⡿ᅜࡢィ᳨ᰝ㝔㸦GAO㸧ࡣ㸪2005 ᖺ 8 ᭶ࡢࣁࣜࢣ࣮࣭ࣥ࢝ࢺ࣮ࣜࢼྠᖺ 9 ᭶ࡢࣁࣜࢣ࣮࣭ࣥࣜࢱࡀࡶࡓࡽࡋࡓ㢼Ỉᐖᑐࡍࡿ⅏ ᐖᛂᛴᑐ⟇࠾࠸࡚㸪⿕⅏⪅ࡀ᪤Ẹ㛫ఫᏯࢆ⌧≀ᨭ⤥ࡉࢀ࡚࠸ࡓࡶࢃࡽࡎ㸪ྠ㸪ഇࡢ⏦࿌ࡼࡾẸ㛫ఫᏯࢆࡾୖࡆࡿ㈝⏝ ࡋ࡚⌧㔠ࡢᨭ⤥ࢆཷࡅ࡚࠸ࡓࡾ࡞ࡋ࡚㸪2 ൨ 9000 ࢻࣝ㸦80 㸭ࢻࣝ⟬࡛ 232 ൨㸧ࡀṇཷ⤥ࡉࢀࡓࡾ࡞ࡋࡓែࢆᣦࡋ࡚ ࠸ࡿ㸦GAO㸦2007㸧㸧ࠋ㸫㸫 SAI ࡣ⅏ᐖᛂᛴᑐ⟇ࡢᐇࢆጉࡆ࡞࠸ࡼ࠺㓄៖ࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࡓࡵ㸪⿕⅏ᆅ࡛ᐇᆅ᳨ᰝࢆ⾜࠺ሙྜ ࡣ㸪᳨ᰝᑐ㇟ᶵ㛵ࡢ⌮ゎ༠ຊࢆᚓ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋ 7.3 ᗓ┬ᶓ᩿ⓗ࡞᳨ᰝ ⅏ᐖࡀⓎ⏕ࡍࡿ㸪ᆅᇦཪࡣ♫ࡢᶵ⬟ࢆᵓᡂࡋ࡚࠸ࡿ㏻ಙ㸪Ᏻ㸪ᩍ⫱㸪་⒪㸪⚟♴㸪㞠⏝㸪⏘ᴗ㸪 ㏻㸪⎔ቃ➼㔜࡞ΰࡀ⏕ࡌࡿࡓࡵ㸪ᨻᗓࡢ⅏ᐖᑐ⟇ࡣ㸪ࡰࡍ࡚ࡢᨻᗓᶵ㛵ࡀ㛵ࡍࡿࡇ ࡞ࡿࠋࡇࡢࡓࡵ㸪ᨻᗓࡢ⅏ᐖᑐ⟇࡛ࡣ㸪ሗࡢ୍ඖ⟶⌮ྛᗓ┬➼ࡢᴗົࡢㄪᩚࢆ⾜࠺㸪࠸ࢃࡺࡿྖ௧ሪ ࡢᙺࢆᯝࡓࡍᶵ㛵ࡀᚲせ࡞ࡿࠋ࠼ࡤ⅏ᐖᛂᛴᑐ⟇ࡢẁ㝵࡛ࡣ㸪ྛᗓ┬ཬࡧᆅ᪉බඹᅋయࡀࡑࢀࡒࢀ 㞟ࡍࡿ⿕⅏ᆅࡢ⿕ᐖ≧ἣ㸪⿕⅏⪅ࡢࢽ࣮ࢬ➼㛵ࡍࡿሗࢆྖ௧ሪఏ࠼㸪ྖ௧ሪࡀࡇࢀࡽࡢሗࢆᇶ ྛᗓ┬➼ࡀ⾜࠺ࡁᴗົࡢࡾࡾࢆ⾜࠺ࡇ࡞ࡿࠋࡇࡢࡼ࠺࡞ሗࡢ୍ඖ㸪ᴗົࡢㄪᩚࡀ⾜ࢃࢀ ࡞࠸㸪⿕⅏ᆅࡢ⿕ᐖ≧ἣ㸪⿕⅏⪅ࡢࢽ࣮ࢬ➼ྜࢃ࡞࠸ᨭࡀ⾜ࢃࢀࡿࣜࢫࢡࡀ㧗ࡲࡿ7㸧ࠋᚑࡗ࡚㸪SAI ࡀ⅏ᐖᑐ⟇ࡢྛẁ㝵࠾࠸࡚ᗓ┬ᶓ᩿ⓗ࡞᳨ᰝࢆ⾜࠺ᚲせᛶࡣ㧗࠸ࠋ
Ϫ ᡃࡀᅜࡢ⅏ᐖ᳨ᰝࡢ⌧≧ᒎᮃ
1 ⌧≧
1.1 ⅏ᐖ᳨ᰝࡢᐃ⩏ WGAADA ࡣ⅏ᐖ᳨ᰝࢆ⅏ᐖᑐ⟇ࡢྛẁ㝵࡛⾜ࢃࢀࡿ㈈ົ᳨ᰝ㸪‽ᣐᛶ᳨ᰝཬࡧᴗ⦼᳨ᰝᤊ࠼࡚࠸ࡿ ࡀ㸪ᡃࡀᅜࡢィ᳨ᰝ࡛ࡣࡇࡢࡼ࠺࡞ศ㢮ࡣ⾜ࢃࢀ࡚࠸࡞࠸ࠋᡃࡀᅜࡢィ᳨ᰝࡣ㸪ṇ☜ᛶ㸪ྜつᛶ㸪⤒ ῭ᛶ㸪ຠ⋡ᛶཬࡧ᭷ຠᛶࡢほⅬ➼ࡽ⾜ࢃࢀ࡚࠾ࡾ㸪WGAADA ࡢศ㢮ࡢᑐᛂ㛵ಀ࡛ࡣ㸪ᴫࡡ㈈ົ᳨ᰝ ࡀṇ☜ᛶࡢ᳨ᰝ㸪‽ᣐᛶ᳨ᰝࡀྜつᛶࡢ᳨ᰝ㸪ᴗ⦼᳨ᰝࡀ⤒῭ᛶ㸪ຠ⋡ᛶཬࡧ᭷ຠᛶࡢ᳨ᰝࡑࢀࡒࢀᑐ ᛂࡋ࡚࠸ࡿ⪃࠼ࡽࢀࡿࠋᚑࡗ࡚㸪ᮏ✏࡛ࡣ㸪ձ⅏ᐖ⦆࣭‽ഛ㸪ղ⅏ᐖᛂᛴᑐ⟇㸪ճ⅏ᐖᪧ࣭⯆ࡢ ྛẁ㝵࠾࠸࡚ṇ☜ᛶ㸪ྜつᛶ㸪⤒῭ᛶ㸪ຠ⋡ᛶཬࡧ᭷ຠᛶࡢほⅬࡽ⾜࠺᳨ᰝࢆᡃࡀᅜࡢ⅏ᐖ᳨ᰝᐃ ⩏ࡍࡿࠋ 1.2 ⅏ᐖ᳨ᰝࡢᐇ⦼ ᡃࡀᅜࡢ⅏ᐖ᳨ᰝࡢᐇ⦼ࡣ㸪㐣ཤ 5 ᖺᗘ࡛ィ 165 ௳࡛㸪ࡇࡢᮇ㛫ࡢᣦ௳ᩘ 3,646 ௳༨ࡵࡿྜ ࡣ 4.5㸣࡞ࡗ࡚࠸ࡿࠋࡇࡢᮇ㛫Ⓨ⏕ࡋࡓ࡞⅏ᐖࡣ㸪ᅗ⾲ 5 ࡢ࠾ࡾ 2007 ᖺ 7 ᭶Ⓨ⏕ࡋࡓ᪂₲┴୰ ㉺Ἀᆅ㟈㸪2008 ᖺ 6 ᭶Ⓨ⏕ࡋࡓᒾᡭ࣭ᐑᇛෆ㝣ᆅ㟈➼࡛࠶ࡿࡀ㸪ࡇࢀࡽࡢ୰ࡣỴ⟬᳨ᰝሗ࿌࡛ྲྀࡾୖ ࡆࡽࢀࡓࡶࡢࡶྵࡲࢀ࡚࠸ࡿࠋ 7㸧 ⿕⅏ᆅࡢ⿕ᐖ≧ἣ➼ྜࡗࡓᨭࢆ⾜࠺ࡓࡵࡣ㸪ሗࡢ୍ඖᴗົࡢㄪᩚࢆ⾜ࢃ࡞ࡅࢀࡤ࡞ࡽ࡞࠸࠸࠺≧ἣࡣ㸪ᡃࡀᅜࡶᙜ࡚ࡣ ࡲࡿࠋᡃࡀᅜ࡛ࡣ㸪2012 ᖺᗘࡢᮾ᪥ᮏ㟈⅏⯆≉ูィ⯆ᗇᡤ⟶ண⟬ 2 433 ൨ࡀィୖࡉࢀࡓࡀ㸪ࡇࡢ࠺ࡕ 1 7429 ൨ࡣ⯆ 㛵ಀᴗ㈝ࢆ୍ᣓィୖࡋࡓࡶࡢ࡛㸪⯆ᗇࡀᴗ⟠ᡤ➼ࢆỴᐃࡋࡓᚋ㸪ྛᗓ┬㓄ศࡍࡿࡇ࡞ࡗ࡚࠸ࡿࠋࡇࢀࡽࡢண⟬ࡘ࠸࡚ࡣ㸪⎔ ቃ┬㸪ᅜᅵ㏻┬㸪㎰ᯘỈ⏘┬➼ࡢᆅ᪉ฟඛᶵ㛵ࡀᇳ⾜ࡍࡿࡇ࡞ࡿࡓࡵ㸪⯆ᗇࡢㄪᩚࡀ᭷ຠᶵ⬟ࡋ࡚࠸ࡿ࠺᳨ドࡍࡿࡓࡵ ࡣ㸪ᗓ┬ᶓ᩿ⓗ࡞᳨ᰝࡀᚲせ࡞ࡿ㸦⯆ᗇ㸦2012㸧p. 60㸧ࠋ㸫㸫 ᅗ⾲ 5 ࡞⅏ᐖࡢⓎ⏕≧ἣ㸦2006 ᖺᗘ㹼2010 ᖺᗘ㸧 Ⓨ⏕ᖺ᭶ ⅏ᐖྡ ࡞⿕⅏ᆅ ேⓗ⿕ᐖ㸦ྡ㸧 ᘓ⠏≀⿕ᐖ㸦ᡞ㸧 ᖺ ᭶ Ṛ⪅ ⾜᪉᫂ ㈇യ⪅ ቯ ༙ቯ ୍㒊 ᦆቯ 2006 6㹼7 ᱵ㞵๓⥺ࡼࡿ㞵 ୰㒊㸪୰ᅜ㸪ᕞᆅ᪉ 32 2 81 300 1,258 347 9 ྎ㢼➨ 13 ྕ ୰ᅜ㸪ᕞᆅ᪉ 10 1 448 159 514 11,221 10 ᖹᡂ 18 ᖺ 10 ᭶ࡢపẼᅽ ᮾ᪥ᮏኴᖹὒഃ 1 0 43 1 18 978 11 బ࿅㛫⏫࠾ࡅࡿ❳ᕳ ᾏ㐨 9 0 31 7 7 25 2007 3 ᖹᡂ 19 ᖺ㸦2007 ᖺ㸧⬟Ⓩ༙ᓥᆅ㟈 ▼ᕝ┴ 1 0 356 684 1,733 26,935 4 ୕㔜┴୰㒊ࢆ㟈※ࡍࡿᆅ㟈 ୕㔜┴ 0 0 13 0 0 122 7 ྎ㢼➨ 4 ྕཬࡧᱵ㞵๓⥺ࡼࡿ㞵 ୰ᅜ㸪ᅄᅜ㸪ᕞᆅ᪉ 6 1 79 26 26 218 7 ᖹᡂ 19 ᖺ㸦2007 ᖺ㸧᪂₲┴୰㉺Ἀᆅ㟈 ᪂₲┴ 15 0 2,345 1,319 5,621 35,070 8 ྎ㢼➨ 5 ྕ ᕞᆅ᪉ 0 0 30 2 8 153 9 ྎ㢼➨ 9 ྕ ᮾ㸪㛵ᮾ㸪୰㒊ᆅ᪉ 1 2 90 10 27 647 9 ྎ㢼➨ 11 ྕཬࡧ๓⥺ࡼࡿ㞵 ᮾᆅ᪉ 3 1 7 19 239 123 2008 2 ᖹᡂ 20 ᖺ 2 ᭶ࡢపẼᅽ ᾏ㐨㸪ᮾ㸪୰㒊ᆅ᪉ 4 0 89 4 16 452 6 ᖹᡂ 20 ᖺ㸦2008 ᖺ㸧ᒾᡭ࣭ᐑᇛෆ㝣ᆅ㟈 ᮾᆅ᪉ 23 10 451 30 143 2,380 7 ᒾᡭ┴ἢᓊ㒊ࢆ㟈※ࡍࡿᆅ㟈 ᾏ㐨㸪ᮾᆅ᪉ 1 0 211 1 0 379 7 ᖹᡂ 20 ᖺ 7 ᭶ 28 ᪥ࡽࡢ㞵 㝣㸪㏆␥ᆅ᪉ 6 0 13 6 16 61 8 ᖹᡂ 20 ᖺ 8 ᭶ᮎ㞵 ᮾ㸪㛵ᮾ㸪ᮾᾏ㸪୰ᅜᆅ᪉ 3 0 3 5 1 18 2009 7 ᖹᡂ 21 ᖺ 7 ᭶୰ᅜ࣭ᕞ㒊㞵 ୰ᅜ㸪ᕞᆅ᪉ 35 0 59 52 99 231 8 ᖹᡂ 21 ᖺྎ㢼➨ 9 ྕ ㏆␥㸪ᅄᅜᆅ᪉ 27 2 23 183 1,130 33 8 㥴Ἑ‴ࢆ㟈※ࡍࡿᆅ㟈 ᮾᾏᆅ᪉ 1 0 319 0 6 8,672 10 ᖹᡂ 21 ᖺྎ㢼➨ 18 ྕ ᮾ㸪㛵ᮾ㸪୰㒊㸪㏆␥ᆅ᪉ 5 0 137 9 89 4,567 2010 㹼 2011 6㹼7 ᖹᡂ 22 ᖺᱵ㞵๓⥺ࡼࡿ㞵 ᮾࡽᕞᆅ᪉ 16 5 31 42 74 208 10 ᖹᡂ 22 ᖺ㮵ඣᓥ┴⨾ᆅ᪉࠾ࡅࡿ㞵 㮵ඣᓥ┴⨾ᆅ᪉ 3 0 2 10 479 11 12㹼3 ᖹᡂ 22 ᖺ 11 ᭶ࡽࡢ㞷➼ ᪥ᮏࡽす᪥ᮏࡅ࡚ࡢ᪥ ᮏᾏഃ 128 0 1,491 9 12 558 2011 1 㟝ᓥᒣ㸦᪂⇞ᓅ㸧ࡢᄇⅆ ᐑᓮ┴㸪㮵ඣᓥ┴ 0 0 42 0 0 0 3 ᮾ᪥ᮏ㟈⅏ ᮾ㸪㛵ᮾᆅ᪉ 15,868 2,847 6,109 129,340 264,035 726,089 㸦ฟ㸧ᖹᡂ 19 ᖺ∧㹼ᖹᡂ 23 ᖺ∧㜵⅏ⓑ᭩➼ࡼࡾసᡂ ᳨ᰝࡢᑐ㇟ูぢࡿ㸪⅏ᐖ⦆࣭‽ഛࡀ 142 ௳㸦86.1㸣㸧㸪⅏ᐖᛂᛴᑐ⟇ࡀ 8 ௳㸦4.8㸣㸧㸪⅏ᐖᪧ࣭ ⯆ࡀ 15 ௳㸦9.1㸣㸧࡞ࡗ࡚࠸ࡿࠋ⌧ᅾࡢࡇࢁ㸪⅏ᐖ⦆࣭‽ഛࡢ᳨ᰝࡀ㒊ศࢆ༨ࡵ࡚࠸ࡿࡀ㸪 ᚋ㸪ᮾ᪥ᮏ㟈⅏ࡽࡢᪧ࣭⯆ࡀᮏ᱁ࡍࡿక࠸㸪⅏ᐖᪧ࣭⯆ࡢ᳨ᰝຊࢆධࢀࡿᚲせࡀ࠶ࡿࠋ ᳨ᰝࡢほⅬูぢࡿ㸪ྜつᛶࡀ 119 ௳㸦72.1㸣㸧㸪⤒῭ᛶࡀ 27 ௳㸦16.4㸣㸧㸪ຠ⋡ᛶࡀ 4 ௳㸦2.4㸣㸧㸪 ᭷ຠᛶࡀ 15 ௳㸦9.1㸣㸧࡞ࡗ࡚࠸ࡿࠋ⌧ᅾࡢࡇࢁ㸪ྜつᛶࡢ᳨ᰝࡀ㒊ศࢆ༨ࡵ࡚࠸ࡿࡀ㸪119 ௳ࡢ࠺
㸫㸫 ࡕ 82 ௳㸦68.9㸣㸧ࡣ㸪タィ࣭ᕤࡢᣦ㡯࡞ࡗ࡚࠸ࡿࠋࡇࡢタィ࣭ᕤࡢᣦ㡯ࡣ㸪ᾏእࡢ SAI ࡛ࡣࢇぢࡽࢀࡎ㸪ᡃࡀᅜࡢࡁ࡞≉ᚩ࡞ࡗ࡚࠸ࡿࠋṇ☜ᛶࡢ᳨ᰝࡣ㸪ᐇ⦼ࡀ࡞࠸ࡀ㸪ᮾ᪥ᮏ㟈 ⅏ࡽࡢᪧ࣭⯆ࢆᅗࡿࡓࡵ㸪ᮾ᪥ᮏ㟈⅏⯆≉ูィ㸪ཎᏊຊᦆᐖ㈺ൾᨭᶵᵓࡀ᪂ࡓタ⨨ࡉࢀ㸪 ᪧ࣭⯆せࡍࡿᅜẸ㈇ᢸᑐࡍࡿ㛵ᚰࡀ㧗ࡲࡿࡇࡀணࡉࢀࡿࡓࡵ㸪ᚋ㸪ྲྀࡾୖࡆࡿᚲせࡀ࠶ࡿ 㸦ᅗ⾲ 6 ཧ↷㸧ࠋ ᅗ⾲ 6 ᡃࡀᅜࡢ⅏ᐖ᳨ᰝࡢᐇ⦼㸦2006 ᖺᗘ㹼2010 ᖺᗘ㸧 㸦༢㸸௳㸧 ᑐ㇟ ほⅬ ⅏ᐖ⦆࣭‽ഛ ⅏ᐖᛂᛴᑐ⟇ ⅏ᐖᪧ࣭⯆ ィ ṇ☜ᛶ 0 0 0 0 ྜつᛶ 107 1 11 119 タィ࣭ᕤ 73 0 9 82 ⤒῭ᛶ 22 4 1 27 ຠ⋡ᛶ 2 2 0 4 ᭷ຠᛶ 11 1 3 15 ⏝ 8 1 2 11 ィ 142 8 15 165 ฟ➹⪅సᡂ
2 ᒎᮃ㸸᪤Ꮡࡢ᳨ᰝࡢᐇ
ィ᳨ᰝ㝔ࡀᮾ᪥ᮏ㟈⅏ࡽࡢᪧ࣭⯆ࢆྵࡵࡓᨻᗓࡢ⅏ᐖᑐ⟇㈉⊩ࡍࡿࡓࡵࡣ㸪ඛࡎ᪤Ꮡࡢ ᳨ᰝࡢᐇࢆᅗࡿᚲせࡀ࠶ࡿࠋࡇࡇ࡛ࡣ㸪ᐇࢆᅗࡿవᆅࡢ࠶ࡿ᳨ᰝࡋ࡚㸪ᐇ⦼ࢆ㋃ࡲ࠼ࡓḟࡢࡼ࠺࡞ ྜつᛶ㸪⤒῭ᛶ㸪ຠ⋡ᛶཬࡧ᭷ຠᛶࡢ᳨ᰝࢆྲྀࡾୖࡆࡓ࠸㸦ᅗ⾲ 7 ཧ↷㸧ࠋ㸫㸫 ᅗ⾲ 7 ⅏ᐖ᳨ᰝࡢᘬ⏝ ௳ ྡ ᴫ せ ⅏ᐖ㛵㐃ἲ௧➼ 1㸬⪏㟈ᙉᓊቨࡘ࠸࡚㸪⫼ ᚋࡢⲴࡉࡤࡁᆅ➼ࢆ㐺ษ⟶ ⌮ࡍࡿ࡞ࡋࡓࡾ㸪⪏㟈ᛶ⬟ࡢ Ⅼ᳨➼ࢆ⾜ࡗࡓࡾࡍࡿ ࡶ㸪ࢡ࣮ࣞࣥࡢච㟈ᑐ⟇➼ ࢆ᳨ウࡍࡿࡇࡼࡾ㸪つᶍ ᆅ㟈Ⓨ⏕┤ᚋ࠾࠸࡚༑ศ ᶵ⬟ࢆⓎࡍࡿࡇࡀ࡛ࡁࡿ ࡼ࠺ᨵၿࡢฎ⨨ࢆせồࡋࡓࡶ ࡢ㸦ᖹᡂ 22 ᖺᗘỴ⟬᳨ᰝሗ࿌ pp.572-578㸧 ᅜᅵ㏻┬ࡣ㸪ᆅ㟈ࡀⓎ⏕ࡋࡓሙྜ㸪ࡑࡢ┤ᚋࡢ⥭ᛴ≀㈨㸪㑊㞴⪅➼ࢆ㍺ ㏦ࡍࡿࡓࡵࡢᶵ⬟ࢆ☜ಖࡍࡿࡓࡵ㸪ᅜࡀ⾜࠺┤㎄ᴗཪࡣᆅ᪉බඹᅋయࡀ⾜࠺ ⿵ຓᴗࡋ࡚㸪⪏㟈ᙉᓊቨࢆᩚഛࡋ࡚࠸ࡿࠋ᳨ᰝࡋࡓࡇࢁ㸪ձ⥭ᛴ≀㈨ ㍺㏦ᑐᛂࡢ⪏㟈ᙉᓊቨ࠾࠸࡚㸪 ‴⟶⌮⪅➼ࡀ㸪⪏㟈ᙉᓊቨ⫼ᚋࡢⲴࡉ ࡤࡁᆅ➼つᶍᆅ㟈Ⓨ⏕┤ᚋࡢ⏝ᨭ㞀ࢆ᮶ࡍ࠾ࡑࢀࡢ࠶ࡿᵓ㐀≀➼ࢆᏑ ⨨ࡍࡿ࡞ࡋ࡚࠸ࡓࡾ㸪ᪧᢏ⾡ᇶ‽ᇶ࡙ࡁタィࡉࢀࡓ⪏㟈ᙉᓊቨࡘ࠸࡚ ⪏㟈ᛶ⬟ࡢⅬ᳨ࢆ⾜ࡗ࡚࠸࡞ࡗࡓࡾ㸪ղᖿ⥺㈌≀㍺㏦ᑐᛂࡢ⪏㟈ᙉᓊቨ ࠾࠸࡚㸪タ⨨ࡉࢀࡓࢡ࣮ࣞࣥࡘ࠸࡚ච㟈ᑐ⟇ࡀ⾜ࢃࢀ࡚࠸࡞ࡗࡓࡾࡋ ࡚࠸࡚㸪⪏㟈ᙉᓊቨࡀつᶍᆅ㟈Ⓨ⏕┤ᚋ༑ศᶵ⬟ࢆⓎ࡛ࡁ࡞࠸࠾ࡑ ࢀࡢ࠶ࡿែࡀぢཷࡅࡽࢀࡓࠋ㸦⫼ᬒ㔠㢠㸸792 ൨ 8700 㸧 ‴ἲ㸦 25 ᖺἲᚊ ➨218 ྕ㸧㸪 ‴ࡢ㛤Ⓨ㸪 ⏝ཬࡧಖ୪ࡧ㛤 Ⓨಖ⯟㊰ࡢ㛤Ⓨ㛵 ࡍࡿᇶᮏ᪉㔪㸦ᖹᡂ 20 ᖺ ᅜ ᅵ ㏻ ┬ ࿌ ♧ ➨ 1505 ྕ㸧㸪 ‴ࡢタࡢ ᢏ⾡ୖࡢᇶ‽ࢆᐃࡵࡿ ┬௧㸪 ‴ࡢタࡢᢏ ⾡ୖࡢᇶ‽ࡢ⣽┠ࢆᐃ ࡵࡿ࿌♧ 2㸬ሷࡢഛ㔞ࢆぢ┤ࡍࡇ ࡼࡾ㸪ಖ᭷ࡍࡿᢞ㈨᭷౯ドๆ➼ ࡢ࠺ࡕవ࡞ࡿ㈨⏘ࢆᅜ ⣡ࡍࡿ࡞ࡢᥐ⨨ࢆㅮࡎࡿ ࡼ࠺ពぢࢆ⾲♧ࡋࡓࡶࡢ㸦ᖹᡂ 21 ᖺ ᗘ Ỵ ⟬ ᳨ ᰝ ሗ ࿌ pp.919-924㸧 㸦㈈㸧ሷᴗࢭࣥࢱ࣮ࡣ㸪⏕ά⏝ሷ౪⤥ᴗົཬࡧሷഛᴗົࢆ⾜ࡗ࡚࠾ࡾ㸪ࡇ ࢀࡽࡢᴗົࡢ⤒⌮ࡣ㸪⏕ά⏝ሷ౪⤥➼ᴗົ≉຺ูᐃࢆタࡅ࡚⤒⌮ࡋ࡚࠸ࡿࠋྠ ࢭࣥࢱ࣮ࡣ㸪⅏ᐖ࡞㸪ሷࡢ౪⤥ࢆ⥭ᛴቑຍࡍࡿᚲせࡀ࠶ࡿሙྜࡣ㸪㈈ ົ⮧ࡢ௧ᇶ࡙ࡁ㸪ሷࡢ౪⤥ࢆ⾜࠺ࡇࡉࢀ࡚࠸ࡿࠋྠ຺ᐃࡢ 2009 ᖺ ᗘᮎࡢ㈨⏘ྜィࡣ 619 ൨࡞ࡗ࡚࠸࡚㸪ࡇࡢ࠺ࡕᢞ㈨᭷౯ドๆࡣ 483 ൨ࢆ ༨ࡵ࡚࠸ࡿࠋ᳨ᰝࡋࡓࡇࢁ㸪ሷഛᴗົ࠾࠸࡚㸪ᅜෆࡢ〇ሷᴗ⪅ࡢ❧ᆅ≧ ἣ㸪Ẹ㛫ᴗ⪅ࡀ᭷ࡍࡿᅾᗜࡢά⏝ྍ⬟ᛶ➼ࢆ㋃ࡲ࠼ࡓ㐺ṇ࡞ഛ㔞ࡘ࠸࡚ ᳨ウࡋࡓࡾぢ┤ࡋࡋࡓࡾࡋ࡚ࡇ࡞ࡗࡓࡇ࡞ࡽ㸪ẖᖺከ㢠ࡢ⟶⌮㈝➼ࢆ せࡋ࡚࠸࡚ᴗᦆኻࡀ⏕ࡌ࡚࠾ࡾ㸪ࡇࢀࢆᢞ㈨᭷౯ドๆ➼ࡢཷྲྀᜥ➼࡛⿵ሸ ࡍࡿ⤖ᯝ࡞ࡗ࡚࠸ࡿែࡀぢཷࡅࡽࢀࡓࠋ㸦⫼ᬒ㔠㢠㸸483 ൨ 0087 㸧 ሷᴗἲ㸦ᖹᡂ 8 ᖺἲ ᚊ➨ 39 ྕ㸧 3㸬Ἑᕝࡢ⌧ἣᇶ࡙ࡃὶ㔞 ࡼࡾࡣࢇ℃ゎᯒ➼ࢆ⾜࠺ࡇ ࡼࡾ㸪ὥỈࡢ㎿㏿࡞㑊㞴ࡢ ☜ಖỈᐖࡼࡿேⓗ⿕ᐖࡢ ㍍ῶࢆ┠ⓗࡋࡓᾐỈᐃ༊ ᇦᅗࡢసᡂࡀ㐺ษ࡞ࡶࡢ࡞ ࡿࡼ࠺ᨵၿࡉࡏࡓࡶࡢ㸦ᖹᡂ 18 ᖺᗘỴ⟬᳨ᰝሗ࿌ pp.447-449㸧 ᅜᅵ㏻┬ࡣ㸪ὥỈࡢࡘ㎿㏿࡞㑊㞴ࢆ☜ಖࡋ㸪Ỉᐖࡼࡿேⓗ⿕ᐖࡢ ㍍ῶࢆᅗࡿࡓࡵ㸪ᾐỈࡀᐃࡉࢀࡿ༊ᇦᅗࡢసᡂᚲせ࡞ㄪᰝ➼ࡢᴗࢆ⾜࠺ 㒔㐨ᗓ┴⿵ຓ㔠ࢆࡋ࡚࠸ࡿࠋி㒔ᗓཬࡧ୕㔜┴ࡣ㸪ࡇࡢ⿵ຓᴗ࡛㸪 2005㸪2006 ୧ᖺᗘἙᕝࡢ⌧ἣㄪᰝὥỈࡼࡿࡣࢇ℃ࡢゎᯒ➼ࢆ⾜࠸㸪ᾐ Ỉᐃ༊ᇦᅗࢆసᡂࡋࡓࠋ᳨ᰝࡋࡓࡇࢁ㸪ᾐỈᐃ༊ᇦᅗࡢసᡂᙜࡓࡾ㸪 ィ⏬୰࡛╔ᕤᮇࡶᮍᐃ࡞ࡗ࡚࠸ࡿࢲ࣒ࡢὥỈㄪ⠇⬟ຊࢆぢ㎸ࡴ࡞ࡋ࡚࠸ ࡚㸪Ἑᕝࡢ⌧ἣᇶ࡙࡞࠸ὶ㔞ࡼࡾࡣࢇ℃ゎᯒ➼ࢆ⾜ࡗ࡚࠸ࡓែࡀぢཷ ࡅࡽࢀࡓࠋ㸦ᣦ㔠㢠㸸1321 㸧 Ỉ㜵ἲ㸦 24 ᖺἲᚊ ➨ 193 ྕ㸧 4㸬㐨㊰⟶⌮ࢹ࣮ࢱ࣮࣋ࢫࢩࢫ ࢸ࣒ࢆຠ⋡ⓗ㸪ຠᯝⓗ㐠⏝ࡍ ࡿࡓࡵ㸪㐨㊰⟶⌮ᚲせ࡞㟁Ẽ ㏻ಙタഛࢆ☜ᐇⓏ㘓ࡍࡿࡼ ࠺ᨵၿࡉࡏࡓࡶࡢ㸦ᖹᡂ 19 ᖺ ᗘỴ⟬᳨ᰝሗ࿌ pp.679-683㸧 ᅜᅵ㏻┬ࡣ㸪㐨㊰⟶⌮ࢹ࣮ࢱ࣮࣋ࢫࢩࢫࢸ࣒㸦DBS㸧ᖖ᭱᪂ࡢ㐨㊰タ ࡢࢹ࣮ࢱࢆⓏ㘓ࡍࡿࡓࡵ㸪2006㸪2007 ୧ᖺᗘ㐨㊰ᩚഛᴗࡢᐇక࠸ᩚ ഛࡉࢀࡓ㐨㊰タࡢ࠺ࡕ㸪᪂ࡓ㐨㊰⟶⌮ DBS Ⓩ㘓ࡍࡿᚲせࡢ࠶ࡿ㐨㊰タ ࡢࢹ࣮ࢱࡘ࠸࡚᭦᪂ᴗົࢆᐇࡋࡓࠋࡇࡢ㐨㊰⟶⌮ DBS ࡣ㸪㐨㊰タ㛵ࡍ ࡿሗࡢ୍ඖཬࡧඹ᭷ࢆᅗࡿࡶ㸪㐨㊰⟶⌮ࡢຠ⋡ཬࡧ㧗ᗘࢆᅗ ࡿࡇࡼࡾ㸪⅏ᐖ➼࠾࠸࡚㎿㏿࡞ᑐᛂࡀ࡛ࡁࡿࡼ࠺㸪1988 ᖺᗘࡽ㸪 ᅜⓗ⤫୍ࡋࡓᇶᮏᵝࡼࡾᑟධࡉࢀࡓࠋ᳨ᰝࡋࡓࡇࢁ㸪ᅜ㐨ົᡤ➼ ࡛⟶⌮ࡋ࡚࠸ࡿ㟁Ẽ㏻ಙタഛࡢ୰㸪㐨㊰⟶⌮ DBS Ⓩ㘓ࡉࢀ࡚࠸࡞࠸ࡶࡢࡀ ከᩘྵࡲࢀ࡚࠸ࡿែࡀぢཷࡅࡽࢀࡓࠋ㸦ᣦ㔠㢠㸸3 ൨ 1055 㸪⫼ᬒ㔠㢠㸸 14 ൨ 9680 㸧 㐨㊰ἲ㸦 27 ᖺἲᚊ ➨ 180 ྕ㸧 5㸬ཌ⏕ປാ┬ࡀ་⒪タ⪏㟈 ⮫≉㔠ࢆࡋ࡚ 㒔㐨ᗓ┴㐀ᡂࡉࡏ࡚࠸ࡿᇶ 㔠ࡢ᭷ຠά⏝ࢆᅗࡿࡼ࠺ᨵၿ ࡢฎ⨨ࢆせồࡋࡓࡶࡢ㸦ᖹᡂ 22 ᖺᗘỴ⟬᳨ᰝሗ࿌ pp.317-321㸧 ཌ⏕ປാ┬ࡣ㸪つᶍᆅ㟈➼ࡢ⅏ᐖ㔜せ࡞ᙺࢆᯝࡓࡍ⅏ᐖᣐⅬ㝔➼ࡢ ་⒪ᶵ㛵ࡢ⪏㟈ᩚഛࢆ⾜࠸㸪ᆅ㟈Ⓨ⏕࠾࠸࡚㐺ษ࡞་⒪ᥦ౪యไࡢ⥔ᣢ ࢆᅗࡿࡓࡵ㸪2009 ᖺᗘ㒔㐨ᗓ┴་⒪タ⪏㟈⮫≉ᇶ㔠ࡢ㐀ᡂᚲせ ࡞⤒㈝ࡘ࠸࡚㸪་⒪タ⪏㟈⮫≉㔠ࢆࡋ࡚࠸ࡿࠋᗈᓥ┴➼ 3 ᴗయࡣ㸪ࡇࡢ㔠ࡼࡾ㐀ᡂࡋࡓᇶ㔠ࢆ⟶⌮㸪㐠⏝ࡋ㸪⅏ᐖᣐⅬ㝔➼ ࡢ་⒪ᶵ㛵ࡢ⪏㟈ᩚഛᚲせ࡞⤒㈝ࢆᇶ㔠ࡽྲྀࡾᔂࡋ࡚ᨭฟࡍࡿᴗࢆᐇ ࡋࡓࠋ᳨ᰝࡋࡓࡇࢁ㸪ࡇࢀࡽࡢᴗయ࠾࠸࡚㸪⪏㟈ᩚഛᣦᐃ་⒪ᶵ 㛵ࡋ࡚ᣦᐃࡍࡿணᐃࡔࡗࡓ་⒪ᶵ㛵ࡢ୍㒊ࡀᣦᐃࢆ㎡㏥ࡋࡓࡾ㸪ᣦᐃᚋ⪏ 㟈ᩚഛᣦᐃ་⒪ᶵ㛵ࡢ୍㒊ࡀ⪏㟈ᩚഛᴗࡢᐇࢆ㎡㏥ࡋࡓࡾࡋ࡚࠸࡚㸪 㔠ࡢ୍㒊ࡀせ࡞ࡿែࡀぢཷࡅࡽࢀࡓࠋ㸦ᣦ㔠㢠㸸16 ൨ 2985 㸧 ᖹᡂ 21 ᖺᗘ་⒪タ⪏ 㟈⮫≉㔠 せ⥘㸦ᖹᡂ 21 ᖺཌ⏕ ປാ┬Ⓨ་ᨻ➨0605004 ྕ㸧㸪་⒪タ⪏㟈⮫ ≉ᇶ㔠⟶⌮㐠Ⴀせ 㡿㸦ᖹᡂ 21 ᖺ་ᨻⓎ➨ 0605010 ྕ㸧 6㸬ዎ⣙ࢆ⥾⤖ࡏࡎ⅏ᐖᪧ క࠺ᕤࢆᐇࡋ㸪⩣ᖺᗘ ᯫ✵ࡢዎ⣙ࢆ⥾⤖ࡋ࡚ࡑࡢ௦ 㔠ࢆᙜヱᕤࡢㄳ㈇௦㔠ࡢᨭ ᡶ࡚ࡿ࡞㐺ṇ࡞ィ ⤒⌮ࢆ⾜ࡗ࡚࠸ࡓࡶࡢ㸦ᖹᡂ 21 ᖺᗘỴ⟬᳨ᰝሗ࿌ pp.228-230㸧 ཌ⏕ປാ┬㸦ᅜ❧㥴Ἑ⒪㣴ᡤ㸧ࡣ㸪2007 ᖺ 9 ᭶Ⓨ⏕ࡋࡓྎ㢼ࡼࡿ㞟୰㞵 ࡼࡾ㸪⒪㣴ᡤࡢྛᡤ࠾࠸࡚ಽᮌࡸᅵ◁⅏ᐖࡀⓎ⏕ࡋࡓࡓࡵ㸪2007㸪2009 ୧ᖺᗘἲ㠃⿵ᙉᕤ㸪ㆤᓊಖㆤᕤ➼ࡢ⅏ᐖᪧᕤࢆᐇࡋࡓࠋ᳨ᰝࡋࡓ ࡇࢁ㸪ዎ⣙ࢆ⥾⤖ࡏࡎ⅏ᐖᪧక࠺ᕤࢆᐇࡋ㸪⩣ᖺᗘᯫ✵ࡢዎ⣙ ࢆ⥾⤖ࡋ࡚ࡑࡢ௦㔠ࢆᙜヱᕤࡢㄳ㈇௦㔠ࡢᨭᡶ࡚࡚࠸ࡓࡾ㸪ᕤࡀࡋࡹ ࢇᕤࡋ࡚࠸࡞࠸ࡢࡋࡹࢇᕤࡋࡓࡋ᳨࡚ᰝㄪ᭩ࢆసᡂࡋ㸪ㄳ㈇௦㔠ࢆᨭᡶࡗ ࡚࠸ࡓࡾ㸪ዎ⣙ࡢ⥾⤖๓ᕤ➼ࢆᐇࡉࡏࡿ࡞ࡋ࡚࠸ࡓࠋ㸦ᣦ㔠㢠㸸2 ൨ 8680 㸧 ㈈ᨻἲ㸦 22 ᖺἲᚊ ➨ 34 ྕ㸧㸪ィἲ㸦 22 ᖺἲᚊ➨ 35 ྕ㸧㸪 ண ⟬ Ỵ ⟬ ཬ ࡧ ィ ௧ 㸦 22 ᖺສ௧➨ 165 ྕ㸧 㸦ฟ㸧➹⪅సᡂ
㸫㸫 2.1 ྜつᛶࡢ᳨ᰝ 18㸧ࡣᅜᅵ㏻┬ࡀ┤㎄ᴗ࡛㸪ࡲࡓ㸪 ‴⟶⌮⪅ࡀ⿵ຓᴗ➼࡛ᐇࡋ࡚࠸ࡿ ‴ᩚഛᴗ࠾ ࡅࡿ⪏㟈ᙉᓊቨࡘ࠸࡚ྲྀࡾୖࡆ࡚࠸ࡿࠋࡇࡢࡣ㸪1989 ᖺཬࡧࡑࢀ௨๓ᐃࡵࡽࢀࡓᢏ⾡ᇶ‽ᇶ ࡙ࡁタィࡉࢀࡓ⪏㟈ᙉᓊቨࡘ࠸࡚ࡣ㸪2005 ᖺ 3 ᭶ࡢ㏻ᨻ⟇ᑂ㆟ࡢ⟅⏦ࡼࡾ㸪タࡢ౪⏝ᮇ㛫୰ Ⓨ⏕ࡍࡿ☜⋡ࡣప࠸ࡀࡁ࡞ᙉᗘࢆᣢࡘᆅ㟈ື㸦ࣞ࣋ࣝ 2 ᆅ㟈ື㸧ᑐࡍࡿ⪏㟈ᛶ⬟ࡢⅬ᳨ࢆ⾜࠺ࡇ ࡉࢀ࡚࠸ࡿࡶࢃࡽࡎ㸪ࡇࡢⅬ᳨ࢆ⾜ࡗ࡚࠸࡞࠸ែࢆᣦࡋ࡚࠸ࡿࠋࡲࡓ㸪ᖿ⥺㈌≀㍺㏦ᑐ ᛂࡢ⪏㟈ᙉᓊቨୖタ⨨ࡉࢀࡿࢥࣥࢸࢼ࣭ࢡ࣮ࣞࣥࡘ࠸࡚ࡣ㸪2007 ᖺᨵṇࡉࢀࡓᢏ⾡ᇶ‽ࡼࡾ㸪 ࣞ࣋ࣝ 2 ᆅ㟈ືᑐᛂࡋࡓタィࢆ⾜࠺ࡇࡉࢀ࡚࠸ࡿࡶࢃࡽࡎ㸪ච㟈ᑐ⟇ࢆ⾜ࡗ࡚࠸࡞࠸ែ ࢆᣦࡋ࡚࠸ࡿࠋ ᡃࡀᅜ࡛ࡣ㸪1995 ᖺ 1 ᭶Ⓨ⏕ࡋࡓ㜰⚄࣭ῐ㊰㟈⅏ࡢᩍカࢆ㋃ࡲ࠼㸪ྠᖺ 7 ᭶㜵⅏ᇶᮏィ⏬ࡀ㠃 ᨵᐃࡉࢀ㸪ᵓ㐀≀࣭タ➼ࡢ⪏㟈タィᙜࡓࡗ࡚ࡣ㸪౪⏝ᮇ㛫୰ 1㹼2 ᗘ⛬ᗘⓎ⏕ࡍࡿ☜❧ࢆᣢࡘ୍⯡ⓗ ࡞ᆅ㟈ື㸪ཬࡧⓎ⏕☜❧ࡣప࠸ࡀ┤ୗᆺᆅ㟈ཪࡣᾏ⁁ᆺᕧᆅ㟈㉳ᅉࡍࡿࡉࡽ㧗ࣞ࣋ࣝࡢᆅ㟈ື㸦ࣞ ࣋ࣝ 2 ᆅ㟈ື㸧ࢆࡶ⪃៖ࡢᑐ㇟ࡍࡿࡶࡢࡉࢀࡓࠋࡇࢀక࠸㸪බඹᅵᮌタࡢᢏ⾡ᇶ‽ࡀᨵṇࡉ ࢀ㸪ࣞ࣋ࣝ 2 ᆅ㟈ືᑐࡋ࡚ᡤせࡢ⪏㟈ᛶࢆ☜ಖ࡛ࡁࡿࡼ࠺㸪⪏㟈ᛶ⬟ࡢ↷ᰝࢆ⾜࠺ࡇࡉࢀࡓࠋࡲࡓ㸪 ᨵṇ๓ࡢᢏ⾡ᇶ‽ᇶ࡙ࡁタィࡉࢀࡓබඹᅵᮌタࡘ࠸࡚ࡣ㸪ࣞ࣋ࣝ 2 ᆅ㟈ືᑐࡍࡿ⪏㟈ᛶ⬟ࡢⅬ ᳨ࢆ⾜࠸㸪ᚲせᛂࡌ࡚ᨵⰋࢆ᥎㐍ࡍࡿࡇࡉࢀ࡚࠸ࡿࠋ ᚑࡗ࡚㸪᳨ᰝᑐ㇟ᶵ㛵ࡀᪧᢏ⾡ᇶ‽ᇶ࡙࠸࡚බඹタࢆタィࡋ࡚࠸ࡿሙྜ㸪ࣞ࣋ࣝ 2 ᆅ㟈ືᑐࡍࡿ ⪏㟈ᛶ⬟ࡢⅬ᳨ࢆᐇࡋ࡚࠸ࡿ࠺᳨ᰝࢆ⾜࠺ࡇࡀ⪃࠼ࡽࢀࡿࠋࡲࡓ㸪᳨ᰝᑐ㇟ᶵ㛵ࡀ᪂ᢏ⾡ᇶ ‽ᇶ࡙࠸࡚බඹタࢆタィࡋ࡚࠸ࡿሙྜ㸪ࣞ࣋ࣝ 2 㟈ືᑐࡋ࡚ᡤせࡢ⪏㟈ᛶࢆ☜ಖ࡛ࡁࡿࡼ࠺㸪⪏㟈 ᛶ⬟ࡢ↷ᰝࢆᐇࡋ࡚࠸ࡿ࠺᳨ᰝࢆ⾜࠺ࡇࡀ⪃࠼ࡽࢀࡿࠋ 2.2 ⤒῭ᛶࡢ᳨ᰝ 2 ࡣ㸦㈈㸧ሷᴗࢭࣥࢱ࣮ࡀᐇࡋ࡚࠸ࡿሷഛᴗົ࠾ࡅࡿሷࡢഛ㔞ࡘ࠸࡚ྲྀࡾୖࡆ࡚࠸ࡿࠋ ྠࢭࣥࢱ࣮ࡣᅜෆ࠾࠸࡚つᶍ⅏ᐖࡀⓎ⏕ࡋ㸪ࡍ࡚ࡢᅜෆࡢ〇ሷᴗ⪅ࡀ᧯ᴗࢆṆࡋࡓሙྜ࡛ࡶ㎿㏿ ሷࡢ౪⤥ࢆ⾜࠺ࡇࡀ࡛ࡁࡿࡼ࠺㸪ᖖ㸪10 t ࢆ┠Ᏻഛࡋ࡚࠸ࡿࠋࡇࡢࡓࡵ㸪ྠࢭࣥࢱ࣮ࡣᚲ せ࡞ሷࢆ᪥ᮏྛᆅᡤᅾࡍࡿ〇ሷᴗ⪅㸦4 ♫ 6 ᕤሙ㸧ࡽ㈙࠸ධࢀࡓࡾ㸪ᾏእࡽཎሷࢆ㍺ධࡋࡓࡾ࡞ ࡋ࡚ㄪ㐩ࡋ࡚࠸ࡿࠋࡇࡢࡣ㸪ሷࡢഛ㔞ࡘ࠸࡚㸪ᅜෆࡢ〇ሷᴗ⪅ࡀᆅᇦⓗศᩓࡋ࡚❧ᆅࡉࢀ࡚࠸ ࡿࡇ㸪Ẹ㛫ᴗ⪅ࡶሷࡢᅾᗜࢆಖ᭷ࡋ࡚࠸ࡿࡇ㸪㐣ཤࡢつᶍ⅏ᐖࡣࡏ࠸ࡐ࠸༑ᩘ t ࡋ౪⤥ࡋ ࡓᐇ⦼ࡀ࡞࠸ࡇࡽ๐ῶࡀྍ⬟࡛࠶ࡿࡶࢃࡽࡎ㸪ぢ┤ࡋࢆ⾜ࡗ࡚࠸࡞࠸ࡓࡵ㸪ከ㢠ࡢ⟶⌮㈝ࡀ⏕ ࡌ࡚࠸ࡿែࢆᣦࡋ࡚࠸ࡿࠋ ᡃࡀᅜ࡛ࡣ㸪つᶍ⅏ᐖࡢⓎ⏕ഛ࠼㣗ᩱ㸪㣧ᩱỈ㸪⇞ᩱ㸪་⸆ရ➼ࡢഛࡀ⾜ࢃࢀ࡚࠸ࡿࠋࡇࢀࡽࡢ ഛရࡣ㸪ഛᮇ㛫ࡢ⤒㐣ࡶရ㉁ࡀຎࡍࡿࡓࡵ⏝ᮇ㝈ࡢ࠶ࡿࡶࡢ㸪ရ㉁ࡀຎࡋ࡞࠸ࡓࡵ ⏝ᮇ㝈ࡢ࡞࠸ࡶࡢศࡅࡽࢀࡿࠋ⏝ᮇ㝈ࡢ࠶ࡿࡶࡢࡘ࠸࡚ࡣ㸪ᙜヱᮇ㝈ࢆ⤒㐣ࡋࡓሙྜ㸪ᗫᲠࡍࡿ ࡇ࡞ࡿࡓࡵ㸪ഛ⤒㐣ᮇ㛫ࡢ☜ㄆᡤせ㔞ࡢ⟬ᐃࡀ㔜せ࡞ࡿࠋࡲࡓ㸪⏝ᮇ㝈ࡢ࡞࠸ࡶࡢࡘ࠸࡚ ࡣ㸪ഛᮇ㛫ࡢ⤒㐣ࡼࡾᗫᲠࡍࡿࡇࡣ࡞࠸ࡀ㸪ᗜࡢୖࡆ➼ࡢ⟶⌮㈝ࡀⓎ⏕ࡍࡿࡓࡵ㸪ᡤせ㔞ࡢ⟬ ᐃࡀ㔜せ࡞ࡿࠋ ᚑࡗ࡚㸪᳨ᰝᑐ㇟ᶵ㛵ࡀつᶍ⅏ᐖࡢⓎ⏕ഛ࠼ഛရࢆಖ᭷ࡋ࡚࠸ࡿሙྜ㸪ഛ㔞ࡢ⟬ᐃࡀ㐺ษ࡞ 8㸧 1 ࡣ࡞᳨ᰝࡢほⅬࡋ࡚ࡣ᭷ຠᛶศ㢮ࡉࢀࡿࡀ㸪ྜつᛶࡢほⅬࡶྵࢇ࡛࠸ࡿࠋ
㸫㸫 ࡉࢀ࡚࠸ࡿ࠺᳨ᰝࢆ⾜࠺ࡇࡀ⪃࠼ࡽࢀࡿࠋഛ㔞ࡣ㸪࠼ࡤ㣗ᩱࡢሙྜ㸪ᑐ㇟⪅㸦ே㸧1 ᪥ᙜ ࡓࡾࡢᡤせ㔞㸭ேᥦ౪ᮇ㛫㸦᪥㸧࡛⟬ᐃࡉࢀࡿࡇࡽ㸪ྛせ⣲ࡀ㐺ษぢ✚ࡶࡽࢀ࡚࠸ࡿ࠺☜ ㄆࡍࡿࠋᥦ౪ᮇ㛫㸦᪥㸧ࡘ࠸࡚ࡣ㸪⅏ᐖⓎ⏕ᚋ㸪᪂ࡓㄪ㐩ࡍࡿࡓࡵせࡍࡿᮇ㛫┦ᙜࡍࡿࡇࡽ㸪 ࡞ㄪ㐩ࢆᅗࡿࡓࡵ㸪㛵ಀᴗ⪅➼ࡢ༠ᐃࡢ⥾⤖ࡼࡾ▷⦰࡛ࡁ࡞࠸࠺᳨ウࡍࡿ9㸧ࠋ 2.3 ຠ⋡ᛶࡢ᳨ᰝ 3 ࡣ㒔㐨ᗓ┴ࡀ⿵ຓᴗ࡛ᐇࡋ࡚࠸ࡿᾐỈᐃ༊ᇦᅗࡢసᡂࡘ࠸࡚ྲྀࡾୖࡆ࡚࠸ࡿࠋᴗయ ࡣὥỈࡢࡘ㎿㏿࡞㑊㞴ࢆ☜ಖࡋ㸪Ỉᐖࡼࡿேⓗ⿕ᐖࢆ㍍ῶࡍࡿࡓࡵ㸪ᾐỈᐃ༊ᇦᅗࢆసᡂࡋ ࡚࠸ࡿࠋࡇࡢᾐỈᐃ༊ᇦᅗࡣ㸪Ἑᕝࡢ⌧ἣㄪᰝࢆ⾜࠸㸪Ἑᕝࡢὶ⬟ຊࡸࢲ࣒ࡢὥỈㄪ⠇⬟ຊ➼ࢆ๓ᥦ 㸪ὥỈࡼࡿࡣࢇ℃ゎᯒ➼ࢆ⾜ࡗ࡚సᡂࡍࡿࡇ࡞ࡗ࡚࠸ࡿࠋࡇࡢࡣ㸪ᾐỈᐃ༊ᇦᅗࡢసᡂ ᙜࡓࡾ㸪ィ⏬୰࡛╔ᕤᮇࡶᮍᐃ࡞ࡗ࡚࠸ࡿࢲ࣒ࡢὥỈㄪ⠇⬟ຊࢆぢ㎸ࡴ࡞ࡋ࡚ࡣࢇ℃ゎᯒ➼ࢆ⾜ࡗ ࡚࠸ࡓࡓࡵ㸪Ἑᕝࡢ⌧ἣᇶ࡙ࡃὶ㔞ࡼࡾࡣࢇ℃ゎᯒ➼ࢆ⾜ࡗࡓሙྜࡣ㸪ᾐỈࡀᐃࡉࢀࡿ⟠ᡤ࡛࠶ ࡿࡶࢃࡽࡎᾐỈᐃ༊ᇦྵࡲࢀ࡚࠸࡞࠸⟠ᡤࡀ࠶ࡿ࡞㸪ᾐỈᐃ༊ᇦࡢ⠊ᅖࡀṇ☜グࡉࢀ࡚ ࠸࡞࠸ែࢆᣦࡋ࡚࠸ࡿࠋ ᡃࡀᅜ࡛ࡣ㸪ẖᖺከᩘࡢ⅏ᐖࡀྛᆅ࡛Ⓨ⏕ࡋ࡚࠸ࡿࡀ㸪⅏ᐖ༴㝤ಶᡤᑐࡋᕤࢆᕤࡋࡓࡾ࡞ࡍࡿ ࣁ࣮ࢻᑐ⟇ࡘ࠸࡚ࡣ㸪⭾࡞㛫㈝⏝ࡀᚲせ࡞ࡿࡇࡀぢ㎸ࡲࢀ࡚࠸ࡿࠋࡇࡢࡓࡵ㸪⅏ᐖࣁࢨ࣮ࢻ ࣐ࢵࣉࢆసᡂࡋࡓࡾ㸪ᾐỈᐃ༊ᇦࡸᅵ◁⅏ᐖ㆙ᡄ༊ᇦ࠾࠸࡚㑊㞴ࡀ᪩ᮇ⾜ࢃࢀࡿ㆙ᡄ㑊㞴యไࢆᩚ ഛࡋࡓࡾ࡞ࡍࡿࢯࣇࢺᑐ⟇ࡢ᥎㐍ࡀᚲせ࡞ࡗ࡚࠸ࡿࠋࡇࢀࡽࡢࢯࣇࢺᑐ⟇ࡣ㸪⅏ᐖࡢࡘ㎿㏿ ࡞㑊㞴ࢆ☜ಖࡋ࡚ேⓗ⿕ᐖࢆ㍍ῶࡍࡿࡇࢆ┠ⓗࡋ࡚࠸ࡿࡓࡵ㸪ఫẸᑐࡋ⌧ἣᇶ࡙ࡃṇ☜࡞ሗࢆ ᥦ౪ࡍࡿࡇࡀ㔜せ࡞ࡿࠋ ᚑࡗ࡚㸪᳨ᰝᑐ㇟ᶵ㛵ࡀⅆᒣ⅏ᐖ㸪Ỉᐖ㸪ᅵ◁⅏ᐖ㸪ὠἼ➼ഛ࠼⅏ᐖࣁࢨ࣮ࢻ࣐ࢵࣉࢆసᡂࡋࡓࡾ㸪 㑊㞴ᑐ㇟༊ᇦࢆタᐃࡋࡓࡾ࡞ࡋ࡚࠸ࡿሙྜࡣ㸪ᆅᙧ㸪ᆅ㉁㸪Ẽ㇟᮲௳㸪㜵⅏タࡢฎ⌮⬟ຊ➼ࡢ⌧ἣ ࢆṇ☜ᫎࡋࡓᇶ♏ࢹ࣮ࢱࢆ㞟ࡋ㸪ࡇࢀᇶ࡙ࡁศᯒࢆ⾜ࡗ࡚࠸ࡿ࠺᳨ᰝࢆ⾜࠺ࡇࡀ⪃࠼ࡽ ࢀࡿࠋ 2.4 ᭷ຠᛶࡢ᳨ᰝ ᭷ຠᛶࡢ᳨ᰝ 15 ௳ࡢෆヂࡣ㸪⏕⏘≧ἣホ౯ᆺࡀ 4 ௳㸪⏝≧ἣホ౯ᆺࡀ 11 ௳࡛㸪ࡍ࡚ࣉࣟࢭࢫホ౯ ࡢᡭἲࢆ⏝࠸ࡓࡶࡢ࡛࠶ࡿ㸦ᅗ⾲ 8 ཧ↷㸧ࠋ࠼ࡤ㸪⏕⏘≧ἣホ౯ᆺࡢ 4 ࡛ࡣ㸪⅏ᐖ➼㎿㏿࡞ᑐ ᛂࢆ⾜࠺ࡓࡵᑟධࡋࡓ㐨㊰⟶⌮ࢹ࣮ࢱࢩࢫࢸ࣒㸪㟁Ẽ㏻ಙタഛ㛵ࡍࡿᇶᮏࢹ࣮ࢱࡀⓏ㘓ࡉࢀ࡚࠸࡞ ࠸ែࢆᣦࡋ࡚࠸ࡿࠋࡲࡓ㸪⏝≧ἣホ౯ᆺࡢ 5 ࡛ࡣ㸪つᶍᆅ㟈➼ࡢ⅏ᐖ㔜せ࡞ᙺࢆᯝࡓ ࡍ⅏ᐖᣐⅬ㝔➼ࡢ་⒪ᶵ㛵ࡢ⪏㟈ᩚഛࢆ⾜࠺ࡓࡵ㐀ᡂࡋࡓ་⒪タ⪏㟈⮫≉ᇶ㔠ࡀ᭷ຠά ⏝ࡉࢀ࡚࠸࡞࠸ែࢆᣦࡋ࡚࠸ࡿࠋࡇࢀࡽࡢᡭἲࡣ㸪࢘ࢺࣉࢵࢺࡀィ⏬㏻ࡾ⏕⏘ࡉࢀࡓࡾ㸪⏝ࡉ ࢀࡓࡾࡋ࡞࠸㸪ᙜ↛ࡢ⤖ᯝࡋ࡚࢘ࢺࣉࢵࢺࡣᅜẸ⏕άࡸ♫⤒῭ຠᯝࢆཬࡰࡍࡇࡣ࡛ࡁ࡞࠸ ࠸࠺⪃࠼᪉౫ᣐࡋ࡚࠸ࡿࠋ⌮ㄽⓗࡣࢩࣥࣉ࡛ࣝ࠶ࡿࡀ㸪ࣟࢪࢵࢡ࣭ࣔࢹࣝࡢ࢘ࢺࣉࢵࢺẁ㝵࡛ࡢホ ౯Ṇࡲࡗ࡚࠸ࡿ࠸࠺㝈⏺ࡀ࠶ࡿࠋ 9㸧 ཌ⏕ປാ┬ࡣ᪂ᆺࣥࣇ࢚ࣝࣥࢨᑐ⟇ࡢࡓࡵ㸪ࣉࣞࣃࣥࢹ࣑ࢵࢡ࣡ࢡࢳࣥࡢഛࢆ 2006 ᖺᗘࡽ⾜ࡗ࡚࠸ࡿࡀ㸪ࡇࢀࡽࡢ࣡ࢡࢳࣥࡢ ⏝ᮇ㝈ࡣ㸪࠸ࡎࢀࡶ 3 ᖺ࡞ࡗ࡚࠸ࡿࡓࡵ㸪2010 ᖺᗘ 260 ൨ศࡢ࣡ࢡࢳࣥࢆ⏝ᮇ㝈ษࢀక࠸ᮍ⏝ࡢࡲࡲᗫᲠࡋ࡚࠸ࡿࠋཌ⏕ປാ ┬ࡣ㏻ᖖᮇࣥࣇ࢚ࣝࣥࢨ࣡ࢡࢳࣥࡢ౪⤥ࡢࡼ࠺㸪▷ᮇ㛫࡛⏕⏘ࡋ࡚౪⤥࡛ࡁࡿࡼ࠺࡞యไࢆᩚഛࡍࡿࡓࡵ㸪1190 ൨ࡢᇶ㔠ࢆタࡅ㸪⣽ ⬊ᇵ㣴ᆺ࣡ࢡࢳࣥࡢ㛤Ⓨᨭ㸪つᶍ࣡ࢡࢳࣥ〇㐀ᕤሙࡢᩚഛᨭྲྀࡾ⤌ࢇ࡛࠸ࡿࠋ
㸫㸫 ᅗ⾲ 8 ࣟࢪࢵࢡ࣭ࣔࢹࣝሗ࿌ࡢ㢮ᆺ㸦᭷ຠᛶ㸧 ⏕⏘≧ἣホ౯ᆺ ⏝≧ἣホ౯ᆺ እ㒊せᅉ ࠉຠࠉࠉᯝ ࠉ㸦࢘ࢺ࣒࢝㸧 ㈝ ⏝ ᑐ ຠ ᯝ ホ ౯ ᆺ ᨵၿຠᯝホ౯ᆺ ㈨ࠉࠉ※ ᢞࠉࠉධ ࠉ㸦ࣥࣉࢵࢺ㸧 ⾜ᨻάື ⾜ᨻࢧ࣮ࣅࢫࡢ⏕⏘ 㸦࢘ࢺࣉࢵࢺ㸧 ⾜ᨻࢧ࣮ࣅࢫࡢ⏝ 㸦࢘ࢺࣉࢵࢺ㸧 㸦ฟ㸧ᮾಙ⏨㸦2011a㸧p.128 ᭷ຠᛶࡢ᳨ᰝࡣ㸪ᨵၿຠᯝホ౯ᆺࡤࢀࡿࡶࡢࡀ࠶ࡾ㸪⅏ᐖᑐ⟇௨እࡢᨻ⟇ศ㔝࡛ࡣ୍ᐃࡢᐇ⦼ࢆ ᭷ࡋ࡚࠸ࡿࠋࡇࡢ㢮ᆺࡣ㸪ࣥࣃࢡࢺホ౯ࡢᡭἲࢆ⏝࠸ࡓࡶࡢ࡛㸪⏝ࡉࢀࡓ࢘ࢺࣉࢵࢺࡀᅜẸ⏕άࡸ ♫⤒῭ཬࡰࡍᨵၿຠᯝ↔Ⅼࢆᙜ࡚㸪࢘ࢺࣉࢵࢺࡀィ⏬㏻ࡾ⏝ࡉࢀࡓࡶࢃࡽࡎ㸪࢘ࢺ࢝ ࣒ࡀ㐩ᡂࡉࢀ࡚࠸࡞࠸ែࢆᣦࡍࡿࡶࡢ࡛࠶ࡿࠋࡇࡢ㢮ᆺ࡛ࡣ㸪࢘ࢺ࣒࢝ࡢ㐩ᡂ≧ἣࢆᐃ㔞ⓗ ᐃ ࡍࡿࡓࡵ㸪ᴗ⦼ᣦᶆࢆ≉ᐃࡍࡿࡶ㸪ࡑࡢᐇ⦼್ࢆᢕᥱࡋศᯒࡍࡿࡇࡀᚲせ࡞ࡿࠋලయⓗ࡞ศᯒ ᡭἲࡋ࡚㸪ẚ㍑ࢢ࣮ࣝࣉࢆタᐃࡋ࡞࠸ሙྜࡣࢡࣟࢫࢭࢡࢩ࣭ࣙࣥࣔࢹࣝ㸪ẚ㍑ࢢ࣮ࣝࣉࢆタᐃࡍࡿሙ ྜࡣ⤫ィⓗ➼ࣔࢹࣝ࡞ࡀ࠶ࡿ10㸧ࠋ ᚑࡗ࡚㸪᳨ᰝᑐ㇟ᶵ㛵ࡀ⅏ᐖᑐ⟇ࢆᐇࡋ࡚࠸࡚㸪ᨻ⟇ホ౯࡛⾜ࢃࢀࡿᐇ⦼ホ౯࠾࠸࡚ᴗ⦼ᣦᶆࢆタ ᐃࡋ࡚࠸ࡓࡾ㸪ィ᳨ᰝ㝔࠾࠸࡚⊂⮬ᴗ⦼ᣦᶆࢆタᐃࡋࡓࡾࡍࡿࡇࡀ࡛ࡁࡿሙྜ㸪ࣥࣃࢡࢺホ౯ ࡢᡭἲࢆ⏝࠸࡚㸪ᨻ⟇┠ⓗࢆ㐩ᡂࡋ࡚࠸ࡿ࠺㸪ࡲࡓ㸪ຠᯝࢆୖࡆ࡚࠸ࡿ࠺᳨ᰝࢆ⾜࠺ࡇࡀ ⪃࠼ࡽࢀࡿࠋ
3 ᒎᮃ㸸᪂つࡢྲྀ⤌
ᮾ᪥ᮏ㟈⅏ࡽࡢᪧ࣭⯆ࢆྵࡵࡓᨻᗓࡢ⅏ᐖᑐ⟇㈉⊩ࡍࡿࡓࡵࡣ㸪᪤Ꮡࡢ⅏ᐖ᳨ᰝࡢᐇࢆ ᅗࡿࡔࡅ࡛ࡣ༑ศ࡛࡞ࡃ㸪ᐇ⦼ࡀ࡞࠸㡿ᇦࡸ᳨ᰝࡢほⅬࡶྲྀࡾ⤌ࡴᚲせࡀ࠶ࡿࠋࡇࡇ࡛ࡣ㸪᪂つྲྀࡾ ⤌ࡴࡇࡀ⪃࠼ࡽࢀࡿ᳨ᰝࡋ࡚㸪⿕⅏ᆅ࡛ࡢᐇᆅ᳨ᰝṇ☜ᛶࡢ᳨ᰝࢆྲྀࡾୖࡆࡓ࠸ࠋ 10㸧࠼ࡤ㸪⤫ィⓗ➼ࣔࢹࣝࢆ⏝࠸࡚⅏ᐖᣐⅬ㝔࠾ࡅࡿ⪏㟈ᩚഛᴗࡢ᭷ຠᛶࢆホ౯ࡍࡿሙྜ㸪ᮾ᪥ᮏ㟈⅏ࡢ⿕⅏ᆅ࠾࠸࡚㸪 ⪏㟈ࡉࢀࡓ⅏ᐖᣐⅬ㝔ࡢ⿕⅏⋡⪏㟈ࡉࢀ࡞࠸⅏ᐖᣐⅬ㝔ࡢ⿕⅏⋡ࢆẚ㍑ࡋ㸪⤫ィⓗ᭷ព࡞ᕪࡀ⏕ࡌ࡚࠸ࡿ࠺ศᯒࡍࡿࡇ ࡀ⪃࠼ࡽࢀࡿࠋ 12-218 本文.indd 298 2013/02/25 16:13:12 プロセスシアンプロセスマゼンタプロセスイエロープロセスブラック㸫㸫 3.1 ⿕⅏ᆅ࡛ࡢᐇᆅ᳨ᰝ 㸦1㸧ィ᳨ᰝ㝔ࡢᑐᛂ ィ᳨ᰝ㝔ࡣᮾ᪥ᮏ㟈⅏Ⓨ⏕ᚋ㸪2011 ᖺ 9 ᭶ࡲ࡛⿕⅏ᆅ࡛ࡢᐇ᳨ᰝࢆ⾜ࢃ࡞࠸᪉㔪ࢆ♧ࡋࡓࠋࡇࢀ ࡣ㸪⿕⅏ᆅ࡛ࡢ⅏ᐖᛂᛴᑐ⟇ࡀᨻᗓࡢ᭱㔜せㄢ㢟࡛࠶ࡿࡇࡀᅜẸࡢඹ㏻ࡋࡓㄆ㆑࡛࠶ࡗࡓࡇ㸪⿕⅏ᆅ ࡽ⅏ᐖᛂᛴᑐ⟇ࡢᴗົᨭ㞀ࡀ⏕ࡌࡿࡓࡵᐇᆅ᳨ᰝࢆ᥍࠼࡚ࡋ࠸᪨ࡢせᮃࡀ࠶ࡗࡓࡇ࡞ࢆ᩵㓃ࡋ ࡓ⤖ᯝ࡛࠶ࡿࠋࡑࡢᚋ㸪2011 ᖺ 10 ᭶ࡽࡣ⿕⅏ᆅ࡛ࡢᐇᆅ᳨ᰝࢆ⾜࠺᪉㔪㌿ࡋࡓࡀ㸪ᮾ᪥ᮏ㟈⅏ ࡢ᳨ᰝࡣ㸪ᐇ㝿ࡣᮏ┬➼࡛ࡢ᳨ᰝṆࡲࡾ㸪2012 ᖺධࡿࡲ࡛⿕⅏ᆅ࡛ࡣᐇᆅ᳨ᰝࢆ⾜ࡗ࡚࠸࡞࠸ࠋ 㸦2㸧ᚲせᛶ ⅏ᐖⓎ⏕⾜ࢃࢀࡿ⅏ᐖᛂᛴᑐ⟇ཬࡧࡑࡢᚋࡢ⅏ᐖᪧ࡛ࡣ㸪ෆ㒊⤫ไࡀ᭷ຠᶵ⬟ࡏࡎ㸪ṇ㸪 㐺ṇ⤒⌮➼ࡀ⾜ࢃࢀࡿࣜࢫࢡࡀ㧗࠸ࡇࡣ㸪WGAADA ࡢ࢞ࢲࣥࢫ࡛ࡶᣦࡉࢀ࡚࠸ࡿࠋᚑࡗ࡚㸪⿕⅏ ᆅ࡛ᐇᆅ᳨ᰝࢆ⾜࠺ᚲせᛶࡣ㧗࠸ࠋᅇࡢᮾ᪥ᮏ㟈⅏࡛ࡶ㸪ཌ⏕ປാ┬ࡀᐇࡋ࡚࠸ࡿ⏕ά⚟♴㈨㔠㈚ ไᗘ࠾࠸࡚㸪⿕⅏⪅ྥࡅࡢ⥭ᛴᑠཱྀ㈨㔠ࡀධ㈨᱁ࡢ࡞࠸ᭀຊᅋဨ⣙ 260 ྡィ⣙ 3500 ㈚ࡋࡅ ࡽࢀ࡚࠸ࡓែࡀ᫂ࡽ࡞ࡗ࡚࠸ࡿ11㸧ࠋࡲࡓ㸪 6 ࠶ࡿࡼ࠺㸪2007 ᖺ 9 ᭶Ⓨ⏕ࡋࡓྎ㢼క ࠺㞟୰㞵ࡼࡾⓎ⏕ࡋࡓᅵ◁⅏ᐖࡢᪧᕤ➼࠾࠸࡚㸪ዎ⣙ࢆ⥾⤖ࡏࡎ⅏ᐖᪧక࠺ᕤࢆᐇ ࡋ㸪⩣ᖺᗘᯫ✵ࡢዎ⣙ࢆ⥾⤖ࡋ࡚ࡑࡢ௦㔠ࢆᙜヱᕤࡢㄳ㈇௦㔠ࡢᨭᡶ࡚࡚࠸ࡓࡾ㸪ᕤࡀࡋࡹࢇ ᕤࡋ࡚࠸࡞࠸ࡢࡋࡹࢇᕤࡋࡓࡋ᳨࡚ᰝㄪ᭩ࢆసᡂࡋ㸪ㄳ㈇௦㔠ࢆᨭᡶࡗ࡚࠸ࡓࡾ㸪ዎ⣙ࡢ⥾⤖๓ᕤ ➼ࢆᐇࡉࡏࡿ࡞ࡋ࡚࠸ࡓែࡀᣦࡉࢀ࡚࠸ࡿࠋ 㸦3㸧ᚋࡢ᳨ウㄢ㢟 ィ᳨ᰝ㝔ࡣ 1954 ᖺࡽ 1970 ᖺࡲ࡛ࡢ㛫㸪ṇ㸪㐺ṇ⤒⌮➼ࢆຠᯝⓗ㜵Ṇࡍࡿࡓࡵ㸪㎰ᯘ┬㸪 ᘓタ┬ཬࡧ㐠㍺┬ࡀ⅏ᐖᪧᕤ㈝ࡢᰝᐃࢆ⤊ࡋࡓࢱ࣑ࣥࢢࢆぢィࡽ࠸㸪⅏ᐖࡢ⛬ᗘࡀࡁ࠸⿕⅏ᆅ ࢆ୰ᚰ㸪ᕤ╔ᡭ๓ࡢ⅏ᐖ⌧ሙ࠾࠸࡚ᰝᐃࡢෆᐜࢆᐇᆅ᳨ᰝࡋࡓࡇࡀ࠶ࡿࠋࡑࡢ⤖ᯝ㸪ᰝᐃࡢ୰ ౽ᕤ㸪㔜⏦ㄳ㸪タィ㐣➼ࡢỈቑࡋ⏦ㄳࡀྵࡲࢀ࡚࠸ࡓែࢆᣦࡋࡓࠋࡇࡢ⅏ᐖᰝᐃ㛵ࡍࡿ ᳨ᰝࡣ㸪ࠕᰝᐃ᳨ᰝࠖ⛠ࡉࢀ㸪⌧⾜ࡢィ᳨ᰝ㝔ἲࡢୗ࡛⾜ࢃࢀ࡚࠸ࡿ12㸧ࠋᚑࡗ࡚㸪ᚋつᶍ⅏ᐖࡀ Ⓨ⏕ࡋࡓሙྜࡣ㸪᳨ᰝᑐ㇟ᶵ㛵ࡢ⌮ゎࢆᚓ࡚㸪ඛࡎணഛ᳨ᰝࢆ⾜ࡗ࡚ෆ㒊⤫ไࡢ᭷ຠᛶࢆホ౯ࡋ㸪᭷ຠ ᶵ⬟ࡋ࡚࠸࡞࠸ࡁࡣᮏ᱁᳨ᰝࢆ⾜࠺࡞㸪ྍ⬟࡞㝈ࡾ᪩ᮇ⿕⅏ᆅ࡛ᐇᆅ᳨ᰝࢆ⾜࠺ࡇࢆ᳨ウࡍ ࡿᚲせࡀ࠶ࡿࠋ 3.2 ṇ☜ᛶࡢ᳨ᰝ 㸦1㸧ᨻᗓࡢᑐᛂ ᨻᗓࡣつᶍ࡞ཎᏊຊᦆᐖࡀⓎ⏕ࡋࡓሙྜ࠾࠸࡚㸪ཎᏊຊᴗ⪅ࡢᦆᐖ㈺ൾࡢࡓࡵᚲせ࡞㈨㔠ࡢ 㸪ᰴᘧࡢᘬཷࡅ➼ࡢᴗົࢆ⾜࠺ࡇࡼࡾ㸪ཎᏊຊᦆᐖ㈺ൾࡢ㎿㏿ࡘ㐺ษ࡞ᐇཬࡧ㟁ẼࡢᏳᐃ౪⤥ ➼ࢆ☜ಖࡍࡿࡓࡵ㸪2011 ᖺ 9 ᭶ཎᏊຊᦆᐖ㈺ൾᨭᶵᵓ㸦ᶵᵓ㸧ࢆタ❧ࡋࡓࠋᶵᵓࡣᨻᗓࡽ㈨ᮏ㔠 140 ൨ࡢ࠺ࡕ 70 ൨ࡢฟ㈨ࢆཷࡅࡿࡶ㸪≉ู㈨㔠ຓಀࡿ㈨㔠せࡍࡿ㈝⏝࡚ࡿࡓࡵ ᅜമ 5 ࡢࢆཷࡅࡓࠋ୍᪉㸪ᮾி㟁ຊᰴᘧ♫ࡣ⚟ᓥ➨୍㸪➨ཎᏊຊⓎ㟁ᡤࡢᨾࡼࡾ⏕ࡌࡿ ཎᏊຊᦆᐖ㛵ࡋᨾࡢ┦ᙜᅉᯝ㛵ಀࡀㄆࡵࡽࢀࡿࡶࡢࡘ࠸࡚ࡣ㸪ࡇࡢᯟ⤌ࡳࡼࡾᦆᐖ㈺ൾࢆ⾜࠺ 11㸧ᮅ᪥᪂⪺ሗ㐨㸦2011 ᖺ 11 ᪥ 28 ᪥㸧ࠋ 12㸧ィ᳨ᰝ㝔㸦2010㸧pp. 194-195ࠋ
㸫㸫 ࡇࡋ㸪⿕ᐖ⪅ࡢᦆᐖ㈺ൾࡢᒚ⾜࡚ࡿࡓࡵࡢ㈨㔠ࡋ࡚ᶵᵓࡽ 2 4263 ൨ࡢࢆཷࡅࡿࡇ ࡉࢀࡓࠋࡲࡓ㸪ᮾி㟁ຊ㸦ᰴ㸧ࡣ㈈ົᇶ┙ࢆᙉࡍࡿࡓࡵ㸪2012 ᖺ 7 ᭶᪂ࡓⓎ⾜ࡋࡓᰴᘧ 1 ࢆᶵᵓᘬࡁཷࡅ࡚ࡶࡽࡗࡓࠋࡇࡢ⤖ᯝ㸪ᶵᵓࡣィ᳨ᰝ㝔ࡢᚲせⓗ᳨ᰝᑐ㇟㸪ᮾி㟁ຊ㸦ᰴ㸧ࡣ㑅ᢥⓗ ᳨ᰝᑐ㇟࡞ࡗࡓࠋ 㸦2㸧ᚲせᛶ ᶵᵓࡣẖᴗᖺᗘ㸪ᦆ┈ィ⟬࠾࠸࡚┈ࢆ⏕ࡌࡓࡁࡣ㸪๓ᴗᖺᗘࡽ⧞ࡾ㉺ࡋࡓᦆኻࢆᇙࡵࡿࡇ ࡉࢀ࡚࠸ࡿࠋࡇࡢሙྜ㸪ᶵᵓࡣᦆኻࢆᇙࡵ࡚࡞࠾ṧవࡀ࠶ࡾ㸪≉ู㈨㔠ຓಀࡿ㈨㔠ࢆ⾜ࡗࡓ ࡁࡣ㸪ᅜമࡢൾ㑏ࢆཷࡅࡓ㢠ࢆ㝈ᗘᅜᗜ⣡ࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࡉࢀ࡚࠸ࡿࠋࡲࡓ㸪≉ู㈨㔠 ຓࢆཷࡅࡓཎᏊຊᴗ⪅ࡣ㸪୍⯡㈇ᢸ㔠ຍ࠼㸪≉ู㈇ᢸ㔠ࢆᶵᵓ⣡ࡍࡿࡇࡉࢀ࡚࠸ࡿࠋࡇࡢ≉ ู㈇ᢸ㔠ࡣ㸪ᙜヱཎᏊຊᴗ⪅ࡢᨭࡢ≧ἣ↷ࡽࡋ㸪㟁ẼࡢᏳᐃ౪⤥ࡑࡢࡢཎᏊ⅔ࡢ㐠㌿➼ಀࡿ ᴗࡢ࡞㐠Ⴀࡢ☜ಖᨭ㞀ࢆ⏕ࡌ࡞࠸㝈ᗘ࠾࠸࡚㸪࡛ࡁࡿࡔࡅ㧗㢠ࡢ㈇ᢸࢆồࡵࡿࡶࡢࡉࢀ࡚࠸ࡿ 13㸧ࠋࡇࡢࡼ࠺ᶵᵓཬࡧᮾி㟁ຊ㸦ᰴ㸧ࡢ⤒Ⴀᡂ⦼㸪㈈ᨻ≧ែ➼ࡣ㸪ᚋࡢᅜẸ㈇ᢸࡁ࡞ᙳ㡪ࢆ࠼ ࡿࡇ࡞ࡿࠋᚑࡗ࡚㸪ᶵᵓཬࡧᮾி㟁ຊ㸦ᰴ㸧ࡢ⤒Ⴀᡂ⦼㸪㈈ᨻ≧ែ➼ࡣᦆ┈ィ⟬᭩㸪㈚ᑐ↷⾲➼ࡢ ㈈ົㅖ⾲ᫎࡉࢀࡿࡓࡵ㸪ࡇࢀࡽࡢ㈈ົㅖ⾲ࢆṇ☜ᛶࡢほⅬࡽ᳨ᰝࡍࡿᚲせᛶࡣ㧗࠸ࠋ 㸦3㸧ᚋࡢ᳨ウㄢ㢟 ᮾ᪥ᮏ㟈⅏㛵ࡋ࡚㸪ᮾி㟁ຊ㸦ᰴ㸧ࡢᦆ┈ᙳ㡪ࢆ࠼ࡿࡢࡣ㸪⅏ᐖ≉ูᦆኻ㸪ཎᏊຊᦆᐖ㈺ൾ㈝ ➼࡛࠶ࡿࠋࡲࡓ㸪㈈ᨻ≧ែᙳ㡪ࢆ࠼ࡿࡢࡣ㸪⅏ᐖᦆኻᘬᙜ㔠㸪ཎᏊຊᦆᐖ㈺ൾᘬᙜ㔠㸪㈨⏘㝖ཤമົ ➼࡛࠶ࡿࠋࡇࡢ࠺ࡕ㸪ཎᏊຊᦆᐖ㈺ൾᘬᙜ㔠ࡣᑗ᮶ࡢཎᏊຊᦆᐖ㈺ൾ㈝ࡢぢ✚ࡾ࡛㸪ලయⓗ࡞⟬ᐃ᪉ἲཬ ࡧᐈほⓗ࡞⤫ィࢹ࣮ࢱᇶ࡙ࡁྜ⌮ⓗぢ✚ࡶࡿࡇࡀ㔜せ࡛࠶ࡿ14㸧ࠋࡲࡓ㸪㈨⏘㝖ཤമົࡣཎᏊຊⓎ㟁 タゎయ㈝ࡢ⥲ぢ✚㢠ࡢ⌧౯┦ᙜ㢠࡛㸪ࡇࡢ୰ࡣ㸪⚟ᓥ➨୍ཎᏊຊⓎ㟁ᡤ 1㹼4 ྕᶵࡢᗫ⅔せࡍࡿ㈝⏝ ࡢぢ✚ࡾࡶྵࡲࢀ࡚࠸ࡿ15㸧ࠋᚑࡗ࡚㸪ᮾி㟁ຊ㸦ᰴ㸧ࡢ㈈ົㅖ⾲ࡀ㸪ᡃࡀᅜ࠾࠸୍࡚⯡බṇጇᙜㄆ ࡵࡽࢀࡿᴗィࡢᇶ‽‽ᣐࡋ࡚㸪ᙜヱᮇ㛫ࡢ⤒Ⴀᡂ⦼㸪㈈ᨻ≧ែ➼ࢆṇ☜⾲♧ࡋ࡚࠸ࡿ࠺᳨ ᰝࢆ⾜࠺ᚲせࡀ࠶ࡿࠋ
ϫ ࠾ࢃࡾ
ᮾ᪥ᮏ㟈⅏ࡣ⿕⅏ᆅ⭾࡞≛≅⏒࡞⿕ᐖࢆࡶࡓࡽࡋࡓࡔࡅ࡛ࡣ࡞ࡃ㸪ᅜつᶍ࡛ᅜẸ⏕άཬࡧ ⤒῭άືࡁ࡞ᙳ㡪ࢆཬࡰࡋࡓࠋࡇࡢ⤖ᯝ㸪ᨻᗓࡣ㈈ᨻ≧ἣࡀᴟࡵ࡚ཝࡋ࠸୰࡛㸪ᪧ࣭⯆ྥࡅࡓ ᕧ㢠ࡢ㈈ᨻᥐ⨨ࢆྲྀࡽࡊࡿࢆᚓ࡞࠸≧ἣ㏣࠸㎸ࡲࢀࡓࠋᡃࡀᅜࡣ㸪ୡ⏺᭷ᩘࡢᆅ㟈ᅜ࡛࠶ࡾ㸪ᅇࡢࡼ 13㸧ཎᏊຊᦆᐖ㈺ൾᨭᶵᵓἲ㸦ᖹᡂ 23 ᖺἲᚊ➨ 94 ྕ㸧➨ 52 ᮲➨ 2 㡯ࠋ 14㸧ᮾி㟁ຊ㸦ᰴ㸧ࡢ 2011 ᖺᗘࡢ㐃⤖㈚ᑐ↷⾲ࡣ㸪ཎᏊຊᦆᐖ㈺ൾᘬᙜ㔠 2 634 ൨ࡀィୖࡉࢀ࡚࠸ࡿࡀ㸪ࡇࡢ୰ࡣ㸪ࠕᖹᡂ 23 ᖺ 3᭶ 11 ᪥Ⓨ⏕ࡋࡓᮾᆅ᪉ኴᖹὒἈᆅ㟈క࠺ཎᏊຊⓎ㟁ᡤࡢᨾࡼࡾᨺฟࡉࢀࡓᨺᑕᛶ≀㉁ࡼࡿ⎔ቃࡢởᰁࡢᑐฎ㛵ࡍࡿ≉ู ᥐ⨨ἲ㸦ᖹᡂ 23 ᖺἲᚊ➨ 110 ྕ㸧ࠖᇶ࡙ࡁ⾜ࢃࢀࡿᗫᲠ≀ࡢฎ⌮ཬࡧ㝖ᰁ➼せࡍࡿ㈝⏝ࡋ࡚ᮾி㟁ຊ㸦ᰴ㸧ㄳồཪࡣồൾࡉࢀࡿ㢠 ࡣྵࡲࢀ࡚࠸࡞࠸ࠋ 15㸧ᅇࡢࡼ࠺࡞ၟᴗ⏝ཎᏊຊⓎ㟁ᡤᨾࡢ๓ࡣ㸪1979 ᖺ 3 ᭶ࡢ⡿ᅜࢫ࣮࣐ࣜࣝᓥཎᏊຊⓎ㟁ᡤ 2 ྕᶵ 1986 ᖺ 4 ᭶ࡢᪧࢯ㐃ࢳ࢙ࣝࣀ ࣈࣜཎᏊຊⓎ㟁ᡤ 4 ྕᶵࡢ 2 ࡢࡳ࡛࠶ࡿࡓࡵ㸪ཎᏊຊⓎ㟁ᡤࡢᨾ㛵ࡍࡿ SAI ࡢሗ࿌ࡶᴟࡵ࡚ᑡ࡞࠸ࠋ⡿ᅜࡢィ᳨ᰝ㝔㸦GAO㸧ࡣ㸪 ࢫ࣮࣐ࣜࣝᓥཎᏊຊⓎ㟁ᡤ 2 ྕᶵࡢᗫ⅔㛵ࡋ㸪ཎᏊຊᴗ⪅ࡢ㈨㔠㊊ࡼࡾ㸪⤊ᮇ㛫ࡀᙜึぢ㎸ࡳࡢ 1982 ᖺࡽ 1987 ᖺ௨㝆ࡎ ࢀ㎸ࡳ㸪ࡇࢀక࠸㸪㈝⏝ࡶᙜึぢ✚ࡾࡢ 1 ൨ 3300 ࢻࣝ㸦80 㸭ࢻࣝ⟬࡛ 106 ൨㸧ࡽ 10 ൨ࢻࣝ㸦80 㸭ࢻࣝ⟬࡛ 800 ൨㸧 ቑຍࡍࡿ᪨ࡢ㆟ドゝࢆ⾜ࡗ࡚࠸ࡿ㸦GAO㸦1982㸧p. 8㸧ࠋ㸫㸫 ࠺ᆅ㟈ࡀⓎ⏕ࡋࡓሙྜ㸪ࡧ㸪ከᩘࡢேཬࡧ㈈⏘ࡢᦆኻࢆᣍࡃ༴㝤ᛶࡀ࠶ࡿࡓࡵ㸪⅏ᐖᑐ⟇ࡢ㔜せ ᛶࡀᨵࡵ࡚ㄆ㆑ࡉࢀࡓࠋࡇࡢࡓࡵ㸪ᨻᗓࡣ⿕⅏ᆅࡢᪧ࣭⯆ຊࢆධࢀࡿࡔࡅ࡛ࡣ࡞ࡃ㸪ᮾ᪥ᮏ㟈⅏ ࡢᩍカᇶ࡙ࡁ㸪⅏ᐖࡢ⿕ᐖࢆ᭱ᑠ㝈Ṇࡵࡿࡓࡵࡢ⦆࣭‽ഛࡶྲྀࡾ⤌ࢇ࡛࠸ࡿࠋ WGAADA ࡣ⅏ᐖ㛵㐃ຓ⅏ᐖᑐ⟇ࡢ᳨ᰝࢆ⾜࠺ྛᅜ SAI ࡢ᳨ᰝ⬟ຊࡢྥୖࢆᅗࡿࡓࡵ㸪4 ࡘࡢ࢞ ࢲࣥࢫࢆసᡂࡋࡓࠋࡇࢀࡽࡢ࢞ࢲࣥࢫࡣ㸪ᨻᗓࡢ⅏ᐖᑐ⟇࠾࠸࡚ྛᅜ SAI ࡶ୍ᐃࡢᙺࢆᯝࡓࡍᚲせ ࡀ࠶ࡿࡢㄆ㆑ࡢୗ࡛㸪ඛ㐍ⓗ࡞ SAI ࡢ᳨ᰝ⤒㦂ࢆᇶヨ㦂ⓗ࡞᳨ᰝࢆ⤒࡚సᡂࡉࢀ࡚࠸ࡿࡓࡵ㸪ᐇ㊶ⓗ ࡞ෆᐜ࡞ࡗ࡚࠸ࡿࠋᡃࡀᅜࡢィ᳨ᰝ㝔ࡀᮾ᪥ᮏ㟈⅏ࡽࡢᪧ࣭⯆ࢆྵࡵࡓᨻᗓࡢ⅏ᐖᑐ⟇㈉ ⊩ࡍࡿࡓࡵࡣ㸪ࡇࢀࡽࡢ࢞ࢲࣥࢫࢆཧ⪃ࡋ࡞ࡀࡽ᪤Ꮡࡢ᳨ᰝࡢᐇࢆᅗࡿࡶ㸪ᐇ⦼ࡢ࡞࠸㡿 ᇦࡶྲྀࡾ⤌ࡴᚲせࡀ࠶ࡿࠋ
㸫㸫
ཧ⪃ᩥ⊩
ᮾಙ⏨㸦2011a㸧ࠗィ᳨ᰝ㝔ࡢ᳨ᰝไᗘ࠘୰ኸ⤒῭♫ ᮾಙ⏨㸦2011b㸧ࠕ⎔ቃ᳨ᰝࡢ⌧≧ᒎᮃ㸫INCOSAI ࡢ່࿌ᛂ࠼ࡿࡓࡵ㸫ࠖࠗィ᳨ᰝ◊✲࠘No. 44 ィ᳨ᰝ㝔㸦2010㸧ࠗィ᳨ᰝ㝔ⓒ୕༑ᖺྐ࠘ ⥭ᛴ⅏ᐖᑐ⟇ᮏ㒊㸦2012㸧ࠗᖹᡂ 23 ᖺ㸦2011 ᖺ㸧ᮾᆅ᪉ኴᖹὒἈᆅ㟈㸦ᮾ᪥ᮏ㟈⅏㸧ࡘ࠸࡚㸦2012 ᖺ 8 ᭶ 28 ᪥㸧࠘ ⯆ᗇ㸦2012㸧ࠗ⯆ࡢ⌧≧ྲྀ⤌㸦2012 ᖺ 9 ᭶ 14 ᪥㸧࠘GAO㸦1982㸧Views on S. 1606 and Status of Cleanup Effort at Three Mile Island
GAO㸦2007㸧Hurricanes Katrina and Rita Disaster Relief: Continued Findings of Fraud, Waste, and Abuse
INTOSAI/ WGAADA㸦2012a㸧Audit of Disaster Preparedness: Guidance for Supreme Audit Institutions㸦Exposure Draft㸧㸦http://www.issai.org/media(1093,1033)/ISSAI_5510_E_exposure_draft.pdf㸧
INTOSAI/ WGAADA㸦2012b㸧Audit of Disaster-related Aid: Guidance for Supreme Audit Institutions㸦Exposure Draft㸧㸦http://www.issai.org/media(1096,1033)/ISSAI_5520_E_exposure_draft.pdf㸧
INTOSAI/WGAADA㸦2012c㸧Adapting Audit Procedures to Take Account of the Increased Risk of Fraud and Corruption in the Emergency Phase Following a Disaster㸦Exposure Draft㸧㸦http://www.issai.org/ media(1104,1033)/ISSAI_5530_E_exposure_draft.pdf㸧
INTOSAI/WGAADA㸦2012d㸧Use of Geospatial Information in Auditing Disaster Management and Disaster-related Aid㸦Exposure Draft㸧㸦http://www.issai.org/media(1099,1033)/ISSAI_5540_E_exposure_draft.pdf㸧