{"id":5544,"date":"2012-10-01T00:00:00","date_gmt":"2012-09-30T23:00:00","guid":{"rendered":"https:\/\/stwr.in-site-dev.co.uk\/report\/gurobarunafen-katihe-inojing-ji-nichu-zi-surupato34zu-shui-hui-bi-nofang\/"},"modified":"2026-03-25T11:37:07","modified_gmt":"2026-03-25T11:37:07","slug":"gurobarunafen-katihe-inojing-ji-nichu-zi-surupato34zu-shui-hui-bi-nofang","status":"publish","type":"report","link":"https:\/\/sharing.org\/ja\/information-centre\/report\/gurobarunafen-katihe-inojing-ji-nichu-zi-surupato34zu-shui-hui-bi-nofang\/","title":{"rendered":"\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5206\u304b\u3061\u5408\u3044\u306e\u7d4c\u6e08\u306b\u51fa\u8cc7\u3059\u308b\u3001\u30d1\u30fc\u30c83\uff084\uff09\uff1a\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62"},"content":{"rendered":"<h3>\u30ad\u30fc\u30dd\u30a4\u30f3\u30c8\uff1a<\/h3>\n<ul>\n<li><span style=\"font-kerning: 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none;\">\u30a2\u30ca\u30ea\u30b9\u30c8\u306f\u9577\u3044\u9593\u3001\u8ca7\u56f0\u524a\u6e1b\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8abf\u9054\u3059\u308b\u305f\u3081\u306b\u597d\u307e\u308c\u305f\u65b9\u6cd5\u3068\u3057\u3066\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30b5\u30a6\u30b9\u3067\u306e\u79df\u7a0e\u5236\u5ea6\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u653f\u5e9c\u306e\u6b73\u5165\u306e15\uff05\u304c\u79df\u7a0e\u304b\u3089\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6bce\u5e74\u4ed8\u52a0\u7684\u306b1980\u5104\u30c9\u30eb\u3092\u767a\u5c55\u9014\u4e0a\u56fd\u304c\u8abf\u9054\u3067\u304d\u308b\u3053\u3068\u3092ActionAid\u306f\u5272\u308a\u3060\u3057\u307e\u3057\u305f\u3002<a href=\"#ftn2\">[2]<\/a> 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none;\">\u3053\u306e\u5927\u898f\u6a21\u306a\u53ce\u5165\u640d\u5931\u306f\u3001\u3053\u306e\u4f55\u5341\u5e74\u9593\u56fd\u969b\u901a\u8ca8\u57fa\u91d1\u304a\u3088\u3073\u4e16\u754c\u9280\u884c\u306e\u3088\u3046\u306a\u591a\u56fd\u9593\u6a5f\u95a2\u306b\u3088\u3063\u3066\u5e83\u304f\u4fc3\u9032\u3055\u308c\u305f\u56fd\u969b\u300c\u79df\u7a0e\u30b3\u30f3\u30bb\u30f3\u30b5\u30b9\u300d\u306b\u3088\u3063\u3066\u6fc0\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u7af6\u4e89\u306b\u304a\u3044\u3066\u76f4\u63a5\u6295\u8cc7\u3092\u5f15\u304d\u4ed8\u3051\u308b\u305f\u3081\u306b\u3001\u4f4e\u7a0e\u7387\u304a\u3088\u3073\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u591a\u56fd\u7c4d\u4f01\u696d\uff08MNCs\uff09\u306b\u63d0\u4f9b\u3059\u308b\u3088\u3046\u653f\u5e9c\u306f\u5727\u529b\u3092\u304b\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30db\u30b9\u30c8\u56fd\u306b\u304a\u3044\u3066\u5897\u5927\u3055\u308c\u305f\u751f\u7523\u7684\u6295\u8cc7\u304b\u3089\u306e\u7591\u308f\u3057\u3044\u5229\u76ca\u306e\u5831\u916c\u3068\u3057\u3066\u6700\u5927\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u4fdd\u8a3c\u3059\u308b\u305f\u3081\u306b\u3001MNCs\u304c\u653f\u5e9c\u3068\u7d50\u8a17\u3067\u304d\u308b\u3068\u3053\u308d\u306e\u300c\u5e95\u8fba\u3078\u306e\u7af6\u4e89\u300d\u3092\u751f\u307f\u3060\u3057\u307e\u3059 [\u30dc\u30c3\u30af\u30b912\u53c2\u7167]\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u6cd5\u4eba\u7a0e\u7387\u3092\u62bc\u3057\u4e0b\u3052\u305f\u7d50\u679c\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30ce\u30fc\u30b9\u304a\u3088\u3073\u30b5\u30a6\u30b9\u653f\u5e9c\u306f\u3001\u4e00\u822c\u306e\u4f4e\u6240\u5f97\u7d0d\u7a0e\u8005\u3067\u306a\u304f\u9ad8\u6240\u5f97\u8005\u3068\u5927\u4f01\u696d\u304c\u3082\u3063\u3068\u56fd\u5eab\u306b\u8ca2\u732e\u3059\u308b\u3053\u3068\u3092\u78ba\u304b\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u6cd5\u4eba\u7a0e\u53ce\u5165\u3078\u306e\u5f8c\u9000\u7684\u5727\u529b\u304c\u5148\u9032\u56fd\u3088\u308a\u901a\u5e38\u3055\u3089\u306b\u9855\u8457\u306a\u767a\u5c55\u9014\u4e0a\u56fd\u306b\u95a2\u3057\u3066\u7279\u306b\u61f8\u5ff5\u3055\u308c\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn6\">[6]<\/a> \u767a\u5c55\u9014\u4e0a\u56fd\u306f\u4e0d\u53ef\u6b20\u306a\u798f\u7949\u30b5\u30fc\u30d3\u30b9\u306b\u878d\u8cc7\u3059\u308b\u305f\u3081\u3055\u3089\u306b\u7a0e\u53ce\u5165\u306b\u983c\u308b\u50be\u5411\u304c\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u56fd\u969b\u7a0e\u52d9\u7af6\u4e89\u306e\u6253\u6483\u304c\u56fd\u5185\u8cc7\u91d1\u8abf\u9054\u3092\u3072\u3069\u304f\u59a8\u3052\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059 &#8211; \u7279\u306b\u3001\u81ea\u7531\u8cbf\u6613\u5354\u5b9a\u306e\u7d50\u679c\u3068\u3057\u3066\u95a2\u7a0e\u53ce\u5165\u306e\u7e2e\u5c0f\u3068\u7d44\u307f\u5408\u308f\u3055\u308c\u305f\u5834\u5408\u305d\u3046\u3067\u3059[\u30bb\u30af\u30b7\u30e7\u30f310 \u95a2\u7a0e\u3092\u53c2\u7167]\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u6cd5\u4eba\u7a0e\u56de\u907f\u306f\u5de8\u5927\u30d3\u30b8\u30cd\u30b9\u3067\u3042\u308a\u3001\u305d\u3057\u3066\u305d\u308c\u3092\u4fc3\u9032\u3059\u308bCEO\u306e\u5831\u916c\u306f\u3044\u307e\u3060\u5897\u5927\u3057\u3066\u3044\u307e\u3059\u3002\u6700\u8fd1\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u3001\u6700\u3082\u5229\u76ca\u3092\u4e0a\u3052\u3066\u3044\u308b280\u306e\u7c73\u4f01\u696d\u306f3\u5e74\u9593\u30672230\u5104\u30c9\u30eb\u3068\u3044\u3046\u9a5a\u304f\u3079\u304d\u984d\u306e\u9023\u90a6\u7a0e\u3092\u56de\u907f\u3057\u3001\u3053\u306e\u300c\u79df\u7a0e\u88dc\u52a9\u91d1\u300d\u306e\u7dcf\u8a08\u984d\u306e\u534a\u5206\u4ee5\u4e0a\u309225\u4f01\u696d\u304c\u7372\u5f97\u3057\u307e\u3057\u305f\u3002<a href=\"#ftn7\">[7]<\/a> \u307e\u305f\u5225\u306e\u5831\u544a\u66f8\u306b\u3088\u308b\u3068\u300125\u306e\u7c73\u56fd\u4e3b\u8981\u4f01\u696d\u304cCEO\u306b\u652f\u6255\u3063\u305f\u5831\u916c\u306f\u5f7c\u3089\u306e\u9023\u90a6\u7a0e\u3088\u308a\u5927\u304d\u304f\u3001\u3053\u308c\u3089\u306e\u3046\u3061\uff15\u306e\u4f01\u696d\u306f\u3001\u79df\u7a0e\u56de\u907f\u5730\u3067\u767b\u9332\u3055\u308c\u305f\u5b50\u4f1a\u793e\u3092\u7dcf\u8a08267\u6301\u3061\u307e\u3059\u3002\u7c73\u4e3b\u8981\u4f01\u696d\u306eCEO\u306e\u5831\u916c\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u4eba\u52b4\u50cd\u8005\u306e\u5178\u578b\u7684\u53ce\u5165\u306e\u5e73\u5747325\u500d\u3067\u3057\u305f\u3002<a href=\"#ftn8\">[8]<\/a> \u540c\u3058\u3088\u3046\u306b\u3001\u30d5\u30e9\u30f3\u30b9\u591a\u56fd\u7c4d\u4f01\u696d\u306e4\u5206\u306e1\u3001\u305d\u3057\u3066\u30a4\u30ae\u30ea\u30b9\u62e0\u70b9\u306e\u4f01\u696d\u306e\u50c5\u304b3\u5206\u306e1\u3057\u304b\u79df\u7a0e\u3092\u81ea\u56fd\u3067\u6255\u3063\u3066\u3044\u307e\u305b\u3093\u3002<a href=\"#ftn9\">[9]<\/a><\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u7a0e\u91d1\u306e\u629c\u3051\u7a74\u3092\u5408\u6cd5\u7684\u306b\u5229\u7528\u3059\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3068\u9055\u3063\u3066\u3001\u8131\u7a0e\u884c\u70ba\u306f\u7a0e\u91d1\u306e\u9055\u6cd5\u306a\u672a\u6255\u3044\u307e\u305f\u306f\u652f\u6255\u4e0d\u8db3\u3092\u542b\u307f\u5211\u4e8b\u7f70\u3084\u6c11\u4e8b\u7f70\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u79df\u7a0e\u56de\u907f\u5730\u5229\u7528\u306a\u3069\u306b\u3088\u3063\u3066\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u306a\u304f\u7d4c\u6e08\u6d3b\u52d5\u304c\u4e0d\u6cd5\u306b\u884c\u308f\u308c\u308b\u3068\u3053\u308d\u306e\u4e16\u754c\u4e2d\u306e\u300c\u5f71\u306e\u7d4c\u6e08\u300d\u306e\u7bc4\u56f2\u3092\u30bf\u30c3\u30af\u30b9\u30fb\u30b8\u30e3\u30b9\u30c6\u30a3\u30b9\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306f\u8abf\u67fb\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5831\u544a\u66f8\u306b\u3088\u308b\u3068\u3001\u3082\u3057\u653f\u5e9c\u3089\u304c\u4e16\u754c\u4e2d\u3067\u8131\u7a0e\u3092\u5ec3\u6b62\u3057\u305f\u306a\u3089\u3001\u516c\u5171\u652f\u51fa\u306e\u305f\u3081\u306b\u5e74\u9593\u4ed8\u52a0\u7684\u306a3.1\u5146\u30c9\u30eb\u304c\u5229\u7528\u53ef\u80fd\u3068\u306a\u308b\u3067\u3057\u3087\u3046 &#8211; \u4e16\u754cGDP\u306e5\uff05\u306b\u76f8\u5f53\u3057\u307e\u3059\u3002\u6b86\u3069\u306e\u56fd\u306b\u304a\u3044\u3066\u3001\u8131\u7a0e\u304b\u3089\u306e\u640d\u5931\u306f\u533b\u7642\u8cbb\u7dcf\u984d\u3092\u4e0a\u56de\u308a\u307e\u3059[\u53c2\u8003\u56f38]\u3002<a href=\"#ftn10\">[10] <\/a><\/span><\/p>\n<p><span style=\"font-kerning: none;\">2011\u5e743\u6708\u3055\u3089\u306b\u52b9\u679c\u7684\u306a\u79df\u7a0e\u898f\u5236\u5b9f\u65bd\u3092\u4fdd\u8a3c\u3059\u308b\u7dca\u6025\u306a\u30cb\u30fc\u30ba\u304c\u6b27\u5dde\u8b70\u4f1a\u306b\u3088\u3063\u3066\u4f55\u5ea6\u3082\u7e70\u308a\u8fd4\u3055\u308c\u307e\u3057\u305f\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u304a\u3088\u3073\u6b27\u5dde\u30ec\u30d9\u30eb\u306e\u9769\u65b0\u7684\u306a\u8cc7\u91d1\u8abf\u9054\u306b\u95a2\u3059\u308b\u6c7a\u8b70\u306e\u306a\u304b\u3067\u3001\u6b27\u5dde\u3067\u306e\u7a0e\u91d1\u8a50\u6b3a\u306e\u30b3\u30b9\u30c8\u306f\u5e74\u95932000\u5104\u304b\u30892500\u5104\u30e6\u30fc\u30ed\uff082700\u5104\u304b\u30893300\u5104\u30c9\u30eb\uff09\u3068\u63a8\u5b9a\u3055\u308c\u307e\u3057\u305f\u3002<a href=\"#ftn11\">[11]<\/a> \u3088\u308a\u6700\u8fd1\u3067\u306f\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff08OECD\uff09\u304c\u3001\u3082\u3057\u8131\u7a0e\u304c\u9632\u6b62\u3055\u308c\u305f\u3089\u6700\u9ad81000\u5104\u30c9\u30eb\u304c\u5229\u7528\u53ef\u80fd\u3068\u306a\u308a\u5f97\u308b\u3053\u3068\u3092\u63a8\u5b9a\u3057\u307e\u3057\u305f\u3002<a href=\"#ftn12\">[12]<\/a><\/span><\/p>\n<h4><img decoding=\"async\" src=\"https:\/\/share.in-site-dev.co.uk\/sites\/default\/files\/images\/figure_8.png\" alt=\"\" \/><\/h4>\n<h4>\u5206\u304b\u3061\u5408\u3044\u3068\u3057\u3066\u306e\u79df\u7a0e<\/h4>\n<p><span style=\"font-kerning: none;\">\u8131\u7a0e\u304a\u3088\u3073\u79df\u7a0e\u56de\u907f\u306b\u3088\u308b\u884c\u304d\u904e\u304e\u305f\u6b73\u5165\u640d\u5931\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306f\u6050\u3089\u304f\u3001\u4ed8\u52a0\u7684\u8ca1\u6e90\u3092\u78ba\u4fdd\u3057\u5206\u304b\u3061\u5408\u3044\u306e\u7d4c\u6e08\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306b\u653f\u5e9c\u304c\u53d6\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u6700\u91cd\u8981\u306a\u7b2c\u4e00\u30b9\u30c6\u30c3\u30d7\u3067\u3057\u3087\u3046\u3002\u79df\u7a0e\u554f\u984c\u306b\u304a\u3051\u308b\u5354\u529b\u3001\u900f\u660e\u6027\u304a\u3088\u3073\u8aac\u660e\u8cac\u4efb\u306e\u305f\u3081\u306e\u3055\u3089\u306b\u52b9\u679c\u7684\u306a\u56fd\u969b\u898f\u5236\u306e\u5b9f\u65bd\u306f\u3001\u767a\u5c55\u9014\u4e0a\u56fd\u304a\u3088\u3073\u5148\u9032\u56fd\u53cc\u65b9\u306e\u7a0e\u53ce\u5165\u306b\u591a\u5927\u306a\u5f71\u97ff\u3092\u304a\u3088\u307c\u3059\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u3088\u3046\u306a\u5bfe\u7b56\u306f\u3001\u56fd\u5bb6\u9593\u306e\u60c5\u5831\u304a\u3088\u3073\u79df\u7a0e\u30c7\u30fc\u30bf\u306e\u5171\u6709\u3001\u4f01\u696d\u306e\u771f\u306e\u53d7\u76ca\u8005\u306e\u516c\u8868\u3001\u305d\u3057\u3066\u8907\u6570\u306e\u56fd\u3067\u6d3b\u52d5\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u9069\u5207\u306a\u7a0e\u52d9\u3092\u78ba\u304b\u306b\u3059\u308b\u3001\u591a\u56fd\u7c4d\u4f01\u696d\u306b\u5bfe\u3059\u308b\u300c\u56fd\u5225\u306b\u3088\u308b\u5831\u544a\u300d\u57fa\u6e96\u3092\u542b\u307f\u307e\u3059\u3002<a href=\"#ftn13\">[13]<\/a> \u79df\u7a0e\u76ee\u7684\u306e\u305f\u3081\u306b\u7570\u306a\u3063\u305f\u56fd\u3005\u306e\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u304c\u5b9f\u4f53\u306e\u4e00\u3064\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u300c\u5358\u4e00\u7a0e\u300d\u539f\u5247\u3082\u307e\u305f\u3001\u56de\u907f\u3092\u5927\u5e45\u306b\u96e3\u3057\u304f\u3059\u308b\u3067\u3057\u3087\u3046\u3002<a href=\"#ftn14\">[14]<\/a><\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u79df\u7a0e\u5236\u5ea6\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u306f\u767a\u5c55\u9014\u4e0a\u56fd\u304c\u793e\u4f1a\u30b5\u30fc\u30d3\u30b9\u304a\u3088\u3073\u516c\u5171\u6295\u8cc7\u306b\u4ed8\u52a0\u7684\u8cc7\u91d1\u3092\u5411\u3051\u3001\u305d\u3057\u3066\u50b5\u52d9\u304a\u3088\u3073\u63f4\u52a9\u4f9d\u5b58\u3092\u3082\u3057\u6700\u7d42\u7684\u306b\u53d6\u308a\u9664\u304f\u3064\u3082\u308a\u306a\u3089\u7279\u306b\u91cd\u8981\u3067\u3059\u3002\u8ca7\u56f0\u304a\u3088\u3073\u4e0d\u5e73\u7b49\u524a\u6e1b\u306e\u305f\u3081\u306e\u5bcc\u306e\u518d\u5206\u914d\u306b\u304a\u3044\u3066\u57fa\u672c\u7684\u5f79\u5272\u3092\u679c\u305f\u3059\u3060\u3051\u3067\u306a\u304f\u653f\u5e9c\u306e\u8aac\u660e\u8cac\u4efb\u3092\u5f37\u5316\u3059\u308b\u79df\u7a0e\u306e\u5f79\u5272\u306f\u3001\u6c11\u4e3b\u7684\u56fd\u5bb6\u5efa\u8a2d\u306e\u6c7a\u5b9a\u7684\u90e8\u5206\u3068\u3057\u3066\u307e\u3059\u307e\u3059\u8a8d\u8b58\u3055\u308c\u3064\u3064\u3042\u308a\u307e\u3059\u3002<a href=\"#ftn15\">[15]<\/a> \u305d\u306e\u672c\u6765\u306e\u6027\u8cea\u4e0a\u79df\u7a0e\u306f\u518d\u5206\u914d\u7684\u3067\u3042\u308a\u8ca1\u6e90\u3092\u3088\u308a\u516c\u5e73\u306b\u56fd\u6c11\u9593\u304a\u3088\u3073\u56fd\u5bb6\u9593\u3067\u5206\u304b\u3061\u5408\u3046\u305f\u3081\u306b\u653f\u5e9c\u304c\u5229\u7528\u3067\u304d\u308b\u6700\u3082\u52b9\u679c\u7684\u306a\u624b\u6bb5\u306e\u4e00\u3064\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u5bcc\u88d5\u56fd\u304a\u3088\u3073\u8ca7\u56f0\u56fd\u53cc\u65b9\u304c\u72d9\u3044\u3092\u3064\u3051\u308b\u3079\u304d\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3063\u304d\u308a\u3057\u305f\u5408\u610f\u304c\u3042\u308a\u307e\u3059\uff1a\u3088\u308a\u5927\u304d\u306a\u652f\u6255\u3044\u80fd\u529b\u306e\u3042\u308b\u500b\u4eba\u3078\u306e\u3055\u3089\u306a\u308b\u5897\u7a0e\u3092\u6c42\u3081\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5bcc\u3092\u518d\u5206\u914d\u3059\u308b\u5e45\u5e83\u3044\u79df\u7a0e\u5236\u5ea6\uff1bVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306a\u3069\u306e\u3088\u308a\u5f8c\u9000\u7684\u306a\u7a0e\u91d1\u3092\u9069\u7528\u3059\u308b\u3088\u308a\u3080\u3057\u308d\u3001\u8cc7\u672c\u3068\u8cc7\u6e90\u6d88\u8cbb\u3078\u306e\u8ab2\u7a0e\uff1b\u305d\u3057\u3066\u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u52b9\u679c\u7684\u306a\u8ab2\u7a0e\u3002\u3053\u308c\u3089\u306f\u3088\u308a\u516c\u6b63\u3067\u5e73\u7b49\u306a\u793e\u4f1a\u306e\u5275\u9020\u306b\u304a\u3051\u308b\u4e0d\u53ef\u6b20\u69cb\u6210\u8981\u7d20\u3067\u3042\u308a\u3059\u3079\u3066\u306e\u56fd\u3067\u61f8\u5ff5\u3059\u308b\u56fd\u6c11\u306b\u3088\u3063\u3066\u65ad\u56fa\u3068\u3057\u3066\u63d0\u5531\u3055\u308c\u306d\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p class=\"blockquote\">\u3069\u308c\u3060\u3051\u306e\u6b73\u5165\u304c\u5c0e\u5165\u3055\u308c\u5f97\u308b\u304b<\/p>\n<p><span style=\"font-kerning: none;\">\u4e16\u754c\u7684\u306a\u8131\u7a0e\u304a\u3088\u3073\u79df\u7a0e\u56de\u907f\u306e\u5168\u5f62\u614b\u6839\u7d76\u306f\u96e3\u3057\u3044\u8981\u6c42\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u4e16\u754c\u4e2d\u3067\u653f\u5e9c\u306e\u6b73\u5165\u3092\u4f55\u5146\u30c9\u30eb\u3068\u5897\u5927\u3055\u305b\u308b\u53ef\u80fd\u6027\u3092\u6301\u3061\u307e\u3059\u3002\u540c\u3058\u3088\u3046\u306b\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30b5\u30a6\u30b9\u306e\u79df\u7a0e\u5236\u5ea6\u5f37\u5316\u305d\u3057\u3066\u5bcc\u88d5\u56fd\u306e\u3088\u308a\u9769\u65b0\u7684\u79df\u7a0e\u653f\u7b56\u306e\u5c0e\u5165\u306f\u3001\u5b9f\u8cea\u7684\u306a\u8ffd\u52a0\u53ce\u5165\u3092\u5fb4\u53ce\u3067\u304d\u308b\u3067\u3057\u3087\u3046[\u88682\u53c2\u7167]\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u653f\u5e9c\u304c\u65e2\u306b\u6700\u4f4e\u9650\u3001\u6700\u88d5\u798f\u5c64\u306e\u79df\u7a0e\u56de\u907f\u5730\u5229\u7528\u3092\u53d6\u308a\u7de0\u307e\u308a\u591a\u56fd\u7c4d\u4f01\u696d\u306e\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u9632\u6b62\u3057\u3066\u3044\u3066\u3082\u3088\u3044\u6642\u3067\u3059[\u30dc\u30c3\u30af\u30b9\u53c2\u7167]\u3002\u63a7\u3048\u3081\u306a\u898b\u7a4d\u3082\u308a\u306b\u3088\u308c\u3070\u3001\u3053\u308c\u3089\u306e\u63aa\u7f6e\u3060\u3051\u3067\u3082\u4e16\u754c\u898f\u6a21\u3067\u5e74\u95933490\u5104\u30c9\u30eb\u4ee5\u4e0a\u306e\u984d\u3092\u8abf\u9054\u3067\u304d\u307e\u3059\u3002\u305d\u308c\u306f\u3001\u5e02\u6c11\u306e\u57fa\u672c\u7684\u30cb\u30fc\u30ba\u306e\u78ba\u4fdd\u3001\u4e0d\u5e73\u7b49\u524a\u6e1b\u3001\u6c17\u5019\u5909\u52d5\u3078\u306e\u53d6\u308a\u7d44\u307f\u3001\u305d\u3057\u3066\u3088\u308a\u5e45\u5e83\u3044\u56fd\u969b\u958b\u767a\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u5145\u8db3\u306e\u305f\u3081\u306b\u653f\u5e9c\u304c\u5229\u7528\u3067\u304d\u308b\u8cc7\u91d1\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><span style=\"font-kerning: none;\">\u79df\u7a0e\u56de\u907f\u5730\u3078\u306e\u6700\u5bcc\u88d5\u8005\u306e\u8cc7\u7523\u6295\u8cc7\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306f\u3001\u4e16\u754c\u7684\u306b\u5e74\u95931890\u5104\u30c9\u30eb\u306e\u7a0e\u53ce\u5165\u3092\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<a href=\"#ftn16\">[16]<\/a><\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"font-kerning: none;\">\u4e0d\u6b63\u306a\u8cbf\u6613\u4fa1\u683c\u8a2d\u5b9a\u304a\u3088\u3073\u865a\u507d\u306e\u8acb\u6c42\u66f8\u306e\u4f7f\u7528\u3092\u901a\u3057\u3066\u5229\u76ca\u3092\u4eba\u5de5\u7684\u306b\u62e1\u5927\u3059\u308b\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u9632\u3050\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5e74\u95931600\u5104\u30c9\u30eb\u3068\u3044\u3046\u8ffd\u52a0\u984d\u304c\u767a\u5c55\u9014\u4e0a\u56fd\u306e\u305f\u3081\u306b\u78ba\u4fdd\u3055\u308c\u308b\u3067\u3057\u3087\u3046\u3002<a href=\"#ftn17\">[17]<\/a><\/span><\/li>\n<\/ul>\n<hr \/>\n<p><span style=\"line-height: 1.2em; font-size: 1.2em; font-weight: bold;\">\u30dc\u30c3\u30af\u30b912\uff1a\u4e16\u754c\u306b\u304a\u3051\u308b\u79df\u7a0e\u56de\u907f<\/span><\/p>\n<div>\n<p><span style=\"font-kerning: none;\">\u79df\u7a0e\u56de\u907f\u5730\u306f\u3001\u56fd\u5185\u7ba1\u8f44\u5916\u3067\u306e\u300c\u30aa\u30d5\u30b7\u30e7\u30a2\u300d\u4eee\u60f3\u91d1\u878d\u30bb\u30f3\u30bf\u30fc\u306e\u5229\u7528\u306b\u3088\u308a\u3001\u5bcc\u88d5\u8005\u304a\u3088\u3073\u4f01\u696d\u304c\u6bd4\u8f03\u7684\u5bc6\u304b\u306a\u8cc7\u91d1\u6295\u8cc7\u3092\u3067\u304d\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002\u79df\u7a0e\u56de\u907f\u5730\u3067\u306f\u901a\u5e38\u306e\u898f\u5236\u304c\u9069\u5fdc\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6295\u8cc7\u5bb6\u306f\u6295\u8cc7\u306e\u7a0e\u52d9\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u4e16\u754c\u4e2d\u306e\u653f\u5e9c\u304b\u3089\u6bce\u5e74\u4f55\u767e\u5104\u30c9\u30eb\u3082\u306e\u53ce\u5165\u3092\u5265\u596a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u4e16\u754c\u306b\u306f80\u4ee5\u4e0a\u306e\u300c\u79d8\u5bc6\u306e\u7ba1\u8f44\u5730\u300d\u304c\u3042\u308a\u3001\u305d\u3057\u3066\u5168\u4e16\u754c\u8cbf\u6613\u306e\u534a\u5206\u3001\u5168\u9280\u884c\u8cc7\u7523\u304a\u3088\u3073\u5168\u4f01\u696d\u6295\u8cc7\u306e3\u5206\u306e1\u304c\u3053\u308c\u3089\u306e\u79df\u7a0e\u56de\u907f\u5730\u3092\u901a\u904e\u3059\u308b\u3068\u63a8\u5b9a\u3055\u308c\u307e\u3059\u3002<a href=\"#ftn18\">[18]<\/a> \u7c73\u56fd\u3067\u306f\u591a\u56fd\u7c4d\u4f01\u696d\u3068\u9280\u884c\u304c\u79df\u7a0e\u56de\u907f\u5730\u3092\u901a\u3057\u3066\u5c11\u306a\u304f\u3068\u3082\u6bce\u5e74370\u5104\u30c9\u30eb\u306e\u7a0e\u52d9\u3092\u56de\u907f\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn19\">[19]<\/a> \u540c\u6642\u306b\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30b8\u30e3\u30b9\u30c6\u30a3\u30b9\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u63a7\u3048\u3081\u306a\u898b\u7a4d\u3082\u308a\u306b\u3088\u308c\u3070\u30012010\u5e74\u307e\u3067\u306b\u4e16\u754c\u306e\u6700\u5bcc\u88d5\u5c64\u30a8\u30ea\u30fc\u30c8\u306f\u30aa\u30d5\u30b7\u30e7\u30a2\u9280\u884c\u304a\u3088\u3073\u6295\u8cc7\u8b1b\u5ea7\u306b21\u5146\u304b\u308932\u5146\u30c9\u30eb\u306e\u500b\u4eba\u7684\u91d1\u878d\u8cc7\u7523\u3092\u4fdd\u6301\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u984d\u306f\u4ee5\u524d\u306e\u898b\u7a4d\u3082\u308a\u3092\u9065\u304b\u306b\u8d85\u904e\u3057\u3066\u3044\u307e\u3059 [\u88682\u53c2\u7167]\u3002<a href=\"#ftn20\">[20]<\/a> \u3053\u306e\u6cd5\u5916\u306a\u91d1\u984d\u306e\u3046\u3061\u7121\u8a18\u9332\u306e\u6700\u9ad89.3\u5146\u30c9\u30eb\u306e\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u5bcc\u304c\u8ca7\u56f0\u56fd139\u30ab\u56fd\u306b\u3088\u3063\u3066\u84c4\u7a4d\u3055\u308c\u307e\u3057\u305f &#8211; \u305d\u308c\u306f\u5f7c\u3089\u306e\u5bfe\u5916\u50b5\u52d9\u306e2\u500d\u4ee5\u4e0a\u3067\u3059 [\u88682\u53c2\u7167]\u3002<a href=\"#ftn21\">[21]<\/a> \u3053\u308c\u306f\u3001\u6700\u3082\u63a7\u3048\u3081\u306a\u898b\u7a4d\u3082\u308a\u306b\u3088\u3063\u3066\u3055\u3048\u3082\u7a0e\u53ce\u5165\u640d\u5931\u306e\u70b9\u304b\u3089\u5927\u304d\u306a\u610f\u5473\u5408\u3044\u3092\u3082\u3061\u307e\u3059\u3002\u3082\u3057\u3053\u308c\u3089\u306e\u540c\u3058\u8cc7\u91d1\u304c\u79df\u7a0e\u56de\u907f\u5730\u306b\u6295\u8cc7\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3089\u3001\u3053\u306e\u7121\u8a18\u9332\u306e\u5bcc\u306f\u3001OECD\u8af8\u56fd\u5168\u4f53\u3067\u73fe\u5728\u5916\u56fd\u958b\u767a\u63f4\u52a9\u306b\u8cbb\u3084\u3057\u3066\u3044\u308b860\u5104\u30c9\u30eb\u306e2\u500d\u4ee5\u4e0a\u306e\u3001\u5e74\u9593\u5c11\u306a\u304f\u3068\u30821890\u5104\u30c9\u30eb\u306e\u7a0e\u53ce\u5165\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u304c\u53ef\u80fd\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u3002<a href=\"#ftn22\">[22]<\/a><\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u79df\u7a0e\u56de\u907f\u5730\u306f\u307e\u305f\u3001\u500b\u4eba\u3001\u72af\u7f6a\u7d44\u7e54\u304a\u3088\u3073\u4f01\u696d\u304c\u3001\u9055\u6cd5\u884c\u70ba\u304b\u3089\u306e\u5229\u76ca\u3092\u96a0\u3059\u305f\u3081\u306b\u52b9\u679c\u7684\u306a\u65b9\u6cd5\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u983d\u5ec3\u3092\u4fc3\u9032\u3057\u307e\u3059\u3002\u30b3\u30f3\u30b4\u6c11\u4e3b\u5171\u548c\u56fd\u306a\u3069\u30a2\u30d5\u30ea\u30ab\u8af8\u56fd\u3067\u306e\u9271\u7269\u8cc7\u6e90\u306e\u7565\u596a\u306f\u305d\u306e\u3088\u3046\u306a\u4f8b\u306e\u4e00\u3064\u3067\u3059\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d5\u30a1\u30a4\u30ca\u30f3\u30b7\u30e3\u30eb\u30fb\u30a4\u30f3\u30c6\u30b0\u30ea\u30c6\u30a3\u306b\u3088\u308b\u5831\u544a\u66f8\u306e\u898b\u7a4d\u3082\u308a\u306b\u3088\u308b\u3068\u3001\u767a\u5c55\u9014\u4e0a\u8af8\u56fd\u3060\u3051\u3067\u3082\u72af\u7f6a\u884c\u70ba\u3001\u8150\u6557\u304a\u3088\u3073\u8131\u7a0e\u304b\u3089\u306e\u5229\u76ca\u306e\u56fd\u5916\u3078\u306e\u6d41\u308c\u306f2000\u5e74\u4ee5\u67651.26\u5146\u30c9\u30eb\u3078\u306818\uff05\u5897\u52a0\u3057\u307e\u3057\u305f\u3002<a href=\"#ftn23\">[23]<\/a> \u30b5\u30a6\u30b9\u3067\u306e\u8ca7\u56f0\u6839\u7d76\u304a\u3088\u3073\u958b\u767a\u306e\u5c55\u671b\u306b\u5bfe\u3059\u308b\u305d\u306e\u5f71\u97ff\u306f\u7834\u58ca\u7684\u3067\u3059\uff1b\u5f7c\u3089\u306f\u30011\u30c9\u30eb\u306e\u63f4\u52a9\u3092\u53d7\u3051\u308b\u3054\u3068\u306b\u9055\u6cd5\u306a\u8cc7\u91d1\u30d5\u30ed\u30fc\u3092\u901a\u3057\u306610\u30c9\u30eb\u8fd1\u304f\u3092\u596a\u308f\u308c\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn24\">[24]<\/a> \u79df\u7a0e\u56de\u907f\u5730\u3078\u306e\u53d6\u308a\u7d44\u307f\u304c\u983d\u5ec3\u3092\u6839\u7d76\u3057\u306a\u3044\u3060\u308d\u3046\u4e00\u65b9\u3067\u305d\u308c\u306f\u3001\u4e0d\u6cd5\u306b\u7372\u5f97\u3057\u305f\u8cc7\u91d1\u3092\u6d77\u5916\u306e\u9280\u884c\u53e3\u5ea7\u306b\u79fb\u3059\u5f37\u529b\u306a\u30a8\u30ea\u30fc\u30c8\u306e\u529b\u3092\u59a8\u3052\u308b\u3067\u3057\u3087\u3046\u3002<a href=\"#ftn25\">[25]<\/a><\/span><\/p>\n<h4>\u4f01\u696d\u306e\u4e0d\u6b63\u306a\u8cbf\u6613\u4fa1\u683c\u8a2d\u5b9a<\/h4>\n<p><span style=\"font-kerning: none;\">\u5229\u76ca\u3068\u682a\u4e3b\u9084\u5143\u3092\u6700\u5927\u9650\u306b\u3059\u308b\u3053\u3068\u3078\u306e\u5f7c\u3089\u306e\u6b62\u3080\u3053\u3068\u306e\u306a\u3044\u885d\u52d5\u306e\u4e00\u90e8\u3068\u3057\u3066\u3001MNCs\u306f\u79df\u7a0e\u56de\u907f\u306e\u305f\u3081\u306b\u3067\u304d\u308b\u3053\u3068\u306f\u3059\u3079\u3066\u3057\u307e\u3059\u3002\u6700\u9ad83\u5206\u306e2\u306e\u56fd\u969b\u8cbf\u6613\u304c\u540c\u3058\u4f01\u696d\u306e\u30e6\u30cb\u30c3\u30c8\u5185\u3067\u8d77\u3053\u308a\u3001\u305d\u3057\u3066\u591a\u6570\u306e\u5b50\u4f1a\u793e\u3092\u901a\u3057\u3066\u591a\u56fd\u3067\u6d3b\u52d5\u3059\u308b\u5f7c\u3089\u306e\u529b\u306f\u7a0e\u52d9\u3092\u6700\u5c0f\u9650\u306b\u3059\u308b\u305f\u3081\u306e\u5185\u90e8\u30b3\u30b9\u30c8\u64cd\u4f5c\u3092\u53ef\u80fd\u306b\u3057\u307e\u3059\u3002<a href=\"#ftn26\">[26]<\/a> \u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5229\u76ca\u3092\u76f8\u6bba\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u7a0e\u7387\u304c\u3088\u308a\u9ad8\u3044\u56fd\u306b\u30b3\u30b9\u30c8\u304c\u56de\u3055\u308c\u308b\u4e00\u65b9\u3001\u7121\u7a0e\u307e\u305f\u306f\u7a0e\u52d9\u304c\u50c5\u304b\u306e\u56fd\uff08\u79df\u7a0e\u56de\u907f\u5730\u306a\u3069\uff09\u3078\u5229\u76ca\u304c\u8ee2\u79fb\u3055\u308c\u308b\u3088\u3046\u540c\u3058\u4f01\u696d\u306e\u5b50\u4f1a\u793e\u306e\u9593\u3067\u5546\u54c1\u304c\u58f2\u308a\u8cb7\u3044\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u79fb\u8ee2\u4fa1\u683c\u306f\u3001\u4e00\u90e8\u306e\u56fd\u3067\u306f\u5168\u6cd5\u4eba\u7a0e\u56de\u907f\u306e\u6700\u9ad860\uff05\u3092\u5360\u3081\u307e\u3059\u3002<a href=\"#ftn27\">[27]<\/a> \u4f8b\u3068\u3057\u3066\u3001\u30c8\u30ea\u30f3\u30c0\u30fc\u30c9\u304b\u3089\u306e\u4e00\u672c8500\u30c9\u30eb\u306e\u30dc\u30fc\u30eb\u30da\u30f3\u3001\u307e\u305f\u306f1\u30ea\u30c3\u30c8\u30eb4121\u30c9\u30eb\u3059\u308b\u30a4\u30b9\u30e9\u30a8\u30eb\u304b\u3089\u306e\u30a2\u30c3\u30d7\u30eb\u30b8\u30e5\u30fc\u30b9\u306a\u3069\u3067\u3059\u3002<a href=\"#ftn28\">[28]<\/a> \u30df\u30b9\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u306e\u6b86\u3069\u306e\u4f8b\u306f\u3053\u306e\u3088\u3046\u306b\u6975\u7aef\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u4e0d\u6b63\u884c\u70ba\u304c\u3001\u767a\u5c55\u9014\u4e0a\u56fd\u3078\u306e1000\u5104\u30c9\u30eb\u4ee5\u4e0a\u306e\u7a0e\u52d9\u3092MNCs\u304c\u6bce\u5e74\u56de\u907f\u3059\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn19\">[19]<\/a> Publish What You Pay\u306f\u30012000\u5e74\u304b\u30892010\u5e74\u307e\u3067\u306e\u9593\u7c73\u56fd\u304a\u3088\u3073\u6b27\u5dde\u306b\u304a\u3044\u3066\u539f\u6cb9\u306e\u30df\u30b9\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3092\u901a\u3057\u3066\u3060\u3051\u3067\u30821100\u5104\u30c9\u30eb\u4ee5\u4e0a\u304c\u300c\u6d88\u5931\u3057\u305f\u300d\u3068\u5831\u544a\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn30\">[30]<\/a><\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u4f01\u696d\u306f\u5229\u76ca\u3092\u3055\u3089\u306b\u6700\u5927\u5316\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u3001\u3057\u3070\u3057\u3070\u30c8\u30e9\u30f3\u30b9\u30d5\u30a1\u30fc\u30fb\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u3068\u300c\u67b6\u7a7a\u8acb\u6c42\u300d\u3084\u300c\u518d\u8acb\u6c42\u300d\u3092\u7d44\u307f\u5408\u308f\u305b\u307e\u3059\u3002<a href=\"#ftn31\">[31]<\/a> \u3053\u308c\u306f\u3001\u7a0e\u91d1\u304b\u3089\u306e\u640d\u5931\u3092\u6700\u5c0f\u9650\u306b\u3067\u304d\u308b\u3088\u3046\u306b\u3001\u7e4b\u304c\u308a\u306e\u306a\u3044\u4f01\u696d\u540c\u58eb\u304c\u7d50\u8a17\u3057\u3066\u5f7c\u3089\u306e\u9593\u3067\u53d6\u5f15\u3055\u308c\u308b\u5546\u54c1\u3068\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u9054\u6210\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u9055\u6cd5\u884c\u70ba\u306f\u3068\u3082\u306b\u3001\u5e74\u9593\u6700\u9ad81600\u5104\u30c9\u30eb\u3092\u767a\u5c55\u9014\u4e0a\u56fd\u304b\u3089\u5265\u596a\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u30af\u30ea\u30b9\u30c1\u30e3\u30f3\u30fb\u30a8\u30fc\u30c9\u304c\u63a8\u5b9a\u3059\u308b\u300c\u4e0d\u6b63\u306a\u8cbf\u6613\u4fa1\u683c\u8a2d\u5b9a\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"#ftn32\">[32]<\/a><\/span><\/p>\n<h4>\u5f8c\u9000\u7684\u306a\u79df\u7a0e\u653f\u7b56<\/h4>\n<p><span style=\"font-kerning: none;\">\u3053\u3053\u6570\u5341\u5e74\u9593\u3067\u3001\u4e16\u754c\u4e2d\u306e\u653f\u5e9c\u304c\u4f01\u696d\u3084\u5bcc\u88d5\u8005\u306b\u5bfe\u3057\u3066\u7a0e\u3092\u8ab2\u305d\u3046\u3068\u3044\u3046\u610f\u6b32\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u307e\u3057\u305f\u3002KPMG\u306e\u4f01\u696d\u304a\u3088\u3073\u9593\u63a5\u7a0e\u8abf\u67fb\u306b\u3088\u308c\u3070\u3001\u6b63\u5f0f\u306a\u6cd5\u4eba\u7a0e\u7387\u306f1993\u5e74\u306e38\uff05\u304b\u30892010\u5e74\u306e249\uff05\u306b\u524a\u6e1b\u3055\u308c\u307e\u3057\u305f\u3002<a href=\"#ftn33\">[33]<\/a> \u540c\u6642\u306b\u653f\u5e9c\u3089\u306f\u6d77\u5916\u306e\u76f4\u63a5\u6295\u8cc7\u3092\u3082\u3063\u3068\u5f15\u304d\u4ed8\u3051\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u591a\u5927\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u307e\u3059\u307e\u3059\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u3001\u7a0e\u91d1\u63a7\u9664\u3001\u30bf\u30c3\u30af\u30b9\u30db\u30ea\u30c7\u30fc\u3001\u3042\u308b\u3044\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u5730\u5143\u306e\u4e8b\u696d\u3092\u72a0\u7272\u306b\u3057\u3066\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u6d77\u5916\u5927\u624b\u4f01\u696d\u306b\u5e83\u7bc4\u306a\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u63d0\u4f9b\u3059\u308b\u300c\u7d4c\u6e08\u7279\u533a\u300d\u306e\u8a2d\u7f6e\u3055\u3048\u3092\u542b\u307f\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u63aa\u7f6e\u306e\u591a\u304f\u304c\u958b\u767a\u306b\u60aa\u5f71\u97ff\u3092\u304a\u3088\u307c\u3057\u3001\u6295\u8cc7\u3092\u5f15\u304d\u4ed8\u3051\u308b\u5f7c\u3089\u80fd\u529b\u304c\u7d50\u679c\u7684\u306a\u7a0e\u53ce\u306e\u640d\u5931\u306b\u3088\u3063\u3066\u9177\u304f\u8755\u307e\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306f\u73fe\u5728\u5341\u5206\u306b\u8a3c\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn34\">[34]<\/a> \u3053\u308c\u3089\u306e\u88dc\u52a9\u91d1\u306e\u5927\u90e8\u5206\u304c\u3001\u6d77\u5916\u306e\u76f4\u63a5\u6295\u8cc7\u3092\u5f15\u304d\u4ed8\u3051\u308b\u305f\u3081\u306b\u4e0d\u5fc5\u8981\u3067\u7121\u52b9\u679c\u3067\u3042\u308a\u6295\u8cc7\u30d1\u30bf\u30fc\u30f3\u3092\u6b6a\u66f2\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<a href=\"#ftn35\">[35]<\/a><\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u904e\u53bb2, 30\u5e74\u9593\u3001\u767a\u5c55\u9014\u4e0a\u56fd\u3067\u306e\u7d4c\u6e08\u6210\u9577\u304b\u3089\u7523\u51fa\u3055\u308c\u305f\u5bcc\u306e\u591a\u304f\u304c\u5bcc\u88d5\u5c64\u306e\u624b\u4e2d\u306b\u96c6\u4e2d\u3057\u3066\u3044\u308b\u4e00\u65b9\u3067\u3001\u7a0e\u91d1\u306e\u91cd\u8377\u306f\u4f4e\u6240\u5f97\u8005\u306b\u79fb\u884c\u3057\u307e\u3057\u305f\u3002\u7c73\u56fd\u306e100\u4e07\u30c9\u30eb\u4ee5\u4e0a\u306e\u53ce\u5165\u3092\u6301\u3064\u4e16\u5e2f\u306f\u30011961\u5e74\u306e\u304a\u3088\u305d\u534a\u5206\u3067\u3042\u308b\u50c5\u304b23\uff05\u306e\u6240\u5f97\u7a0e\u3057\u304b\u7d0d\u3081\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u540c\u3058\u671f\u9593\u7c73\u56fd\u306e\u4eba\u53e3\u304c70\uff05\u5897\u52a0\u3057\u305f\u4e00\u65b9\u3001100\u4e07\u30c9\u30eb\u4ee5\u4e0a\u306e\u53ce\u5165\u3092\u6301\u3064\u4eba\u306e\u6570\u306f\u304a\u3088\u305d1000\uff05\u5897\u52a0\u3057\u307e\u3057\u305f\u3002<a href=\"#ftn36\">[36]<\/a><\/span><\/p>\n<hr \/>\n<p class=\"blockquote\"><span style=\"color: #00a6d6; line-height: 1.4em; font-size: 1.4em;\">\u56fd\u969b\u7684\u306a\u79df\u7a0e\u6b63\u7fa9\u3092\u8981\u6c42\u3059\u308b<\/span><\/p>\n<\/div>\n<p><span style=\"font-kerning: none;\">\u79df\u7a0e\u56de\u907f\u304a\u3088\u3073\u9055\u6cd5\u306a\u8cc7\u91d1\u30d5\u30ed\u30fc\u306e\u554f\u984c\u306f\u3001\u8fd1\u5e74\u5e02\u6c11\u793e\u4f1a\u904b\u52d5\u5bb6\u306b\u3068\u3063\u3066\u4e3b\u306a\u512a\u5148\u4e8b\u9805\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u30022008\u5e74\u306e\u4e16\u754c\u91d1\u878d\u5371\u6a5f\u5f8c\u3001\u591a\u304f\u306eNGO\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30ce\u30fc\u30b9\u3067\u306e\u516c\u5171\u652f\u51fa\u524a\u6e1b\u63d0\u6848\u3078\u306e\u89e3\u6c7a\u7b56\u3068\u3057\u3066\u3001\u305d\u3057\u3066\u307e\u305f\u767a\u5c55\u9014\u4e0a\u56fd\u304c\u8ca0\u50b5\u3092\u306a\u304f\u3057\u8ca7\u56f0\u64b2\u6ec5\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3092\u81ea\u56fd\u306e\u8cc7\u6e90\u304b\u3089\u8abf\u9054\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3057\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u79df\u7a0e\u6b63\u7fa9\u306b\u96c6\u4e2d\u3057\u59cb\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">2009\u5e744\u6708G20\u30ed\u30f3\u30c9\u30f3\u30fb\u30b5\u30df\u30c3\u30c8\u306b\u304a\u3044\u3066\u30b4\u30fc\u30c9\u30f3\u30fb\u30d6\u30e9\u30a6\u30f3\u6c0f\u304c\u3001\u9014\u4e0a\u56fd\u304b\u3089\u8cc7\u91d1\u3092\u5438\u3044\u4e0a\u3052\u308b\u79df\u7a0e\u56de\u907f\u5730\u306e\u53d6\u308a\u7de0\u307e\u308a\u3092\u8a93\u3063\u305f\u3053\u3068\u306f\u5927\u304d\u306a\u98db\u8e8d\u3067\u3057\u305f\u3002\u7d4c\u6e08\u5354\u529b\u958b\u767a\u6a5f\u69cb\uff08OECD\uff09\u304c\u79df\u7a0e\u56de\u907f\u5730\u306e\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u767a\u8868\u3057\u3001\u56fd\u969b\u7684\u306b\u540c\u610f\u3055\u308c\u305f\u57fa\u6e96\u306b\u5f93\u308f\u306a\u3044\u56fd\u3005\u306b\u5bfe\u3059\u308b\u544a\u767a\u3068\u975e\u96e3\u3078\u306e\u9053\u3092\u6574\u3048\u305f\u5f8c\u8131\u7a0e\u3068\u306e\u6226\u3044\u306f\u6fc0\u5316\u3057\u307e\u3057\u305f\u3002<a href=\"#ftn37\">[37]<\/a> \u3055\u3089\u306b\u6700\u8fd1\u3001\u30aa\u30d5\u30b7\u30e7\u30a2\u306e\u79d8\u5bc6\u4e3b\u7fa9\u3001\u8131\u7a0e\u304a\u3088\u3073\u9000\u5ec3\u3068\u6226\u3046\u3053\u3068\u3092\u4fc3\u9032\u3059\u308b<em>\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u4e71\u7528\u7981\u6b62\u6cd5\u6848<\/em>\u3068\u79f0\u3055\u308c\u305f\u6cd5\u5f8b\u304c\u30a2\u30e1\u30ea\u30ab\u9023\u90a6\u8b70\u4f1a\u306b\u304a\u3044\u3066\u518d\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002<a href=\"#ftn38\">[38]<\/a> \u6b27\u5dde\u59d4\u54e1\u4f1a\u3082\u307e\u305f\u3001\u62bd\u51fa\u7523\u696d\u306b\u95a2\u3059\u308b\u56fd\u5225\u306e\u5831\u544a\u306e\u63d0\u6848 <a href=\"#ftn39\">[39]<\/a> \u305d\u3057\u30662012\u5e74\u306b\u5c0e\u5165\u3055\u308c\u5f97\u308b\u5171\u901a\u9023\u7d50\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u6a19\u6e96\u3092\u63d0\u6848\u3057\u307e\u3057\u305f\u3002<a href=\"#ftn40\">[40]<\/a><\/span><\/p>\n<h4>\u79df\u7a0e\u306b\u304a\u3051\u308b\u56fd\u969b\u5354\u529b<\/h4>\n<p><span style=\"font-kerning: none;\">\u3057\u304b\u3057\u306a\u304c\u30892011\u5e7411\u6708\u306eG20\u30ab\u30f3\u30cc\u30fb\u30b5\u30df\u30c3\u30c8\u5f8c\u3001\u591a\u304f\u306e\u904b\u52d5\u5bb6\u304c\u3001G20\u3001OECD\u307e\u305f\u306f\u6b27\u5dde\u9023\u5408\u306b\u304a\u3051\u308b\u8131\u7a0e\u3068\u306e\u6226\u3044\u306b\u304a\u3051\u308b\u30d7\u30ed\u30b0\u30ec\u30b9\u306e\u6b20\u5982\u306b\u5931\u671b\u3092\u8868\u3057\u3066\u3044\u307e\u3059\u3002NGO\u9023\u5408\u306b\u3088\u308b\u79df\u7a0e\u554f\u984c\u306b\u95a2\u3059\u308bG20\u306e\u30b9\u30b3\u30a2\u30ab\u30fc\u30c9\u306e\u8a55\u4fa1\u306b\u3088\u308b\u3068\u3001G20\u306e2009\u5e74\u306e\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u306f\u3001\u63d0\u6848\u3055\u308c\u305f12\u306e\u884c\u52d5\u306e\u3046\u3061\u305f\u30601\u3064\u3092\u65ad\u56fa\u3068\u3057\u3066\u5b9f\u884c\u3057\u305f\u306b\u904e\u304e\u305a\u3001\u305d\u306e\u4ed6\u50c5\u304b3\u3064\u306e\u554f\u984c\u306b\u304a\u3044\u3066\u66ab\u5b9a\u7684\u306a\u9032\u6b69\u3092\u679c\u305f\u3057\u305f\u306e\u307f\u3067\u3059\u3002<a href=\"#ftn40\">[41]<\/a> \u6b27\u5dde\u9023\u5408\u304a\u3088\u3073OECD\u306f\u8131\u7a0e\u3068\u6709\u5bb3\u306a\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3068\u6226\u3046\u65b9\u6cd5\u3092\u767a\u9054\u3055\u305b\u3066\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5f7c\u3089\u306f\u660e\u3089\u304b\u306b\u3053\u308c\u3089\u306e\u554f\u984c\u3092\u89e3\u6c7a\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306e\u6a5f\u95a2\u306f\u3053\u306e\u5206\u91ce\u3067\u306e\u76f8\u5f53\u306a\u7d4c\u9a13\u3092\u63d0\u793a\u3059\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u5f7c\u3089\u306f\u7b2c\u4e00\u306b\u3001\u4e3b\u306b\u5bcc\u88d5\u56fd\u3067\u3042\u308b\u52a0\u76df\u56fd\u306e\u305f\u3081\u306b\u6a5f\u80fd\u3057\u3001\u5e02\u6c11\u793e\u4f1a\u56e3\u4f53\u306e\u3088\u308a\u5305\u62ec\u7684\u306a\u8981\u6c42\u306e\u591a\u304f\u3092\u53cd\u6620\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u3055\u3089\u306b\u3001\u591a\u304f\u306e\u56fd\u3005\u306f\u3044\u307e\u3060\u81ea\u56fd\u306e\u500b\u4eba\u91d1\u878d\u8cc7\u7523\u306b\u3064\u3044\u3066\u8a73\u7d30\u3092\u5165\u624b\u53ef\u80fd\u306b\u3059\u308b\u3053\u3068\u3092\u62d2\u5426\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn42\">[42]<\/a> \u7279\u306bOECD\u306f\u3001\u305d\u306e\u4e3b\u8981\u52a0\u76df\u56fd\u306e\u591a\u304f\u304c\u79df\u7a0e\u56de\u907f\u5730\u3067\u3042\u308b\u305f\u3081\u5408\u6cd5\u6027\u3092\u6b20\u3044\u3066\u3044\u308b\u3068\u307f\u3089\u308c\u3066\u304a\u308a\u3001\u3082\u3063\u3068\u5305\u62ec\u7684\u304b\u3064\u4ee3\u8868\u7684\u306a\u56fd\u9023\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30d5\u30a9\u30fc\u30e9\u30e0\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d0450\u306e\u5e02\u6c11\u793e\u4f1a\u7d44\u7e54\u304c\u3001\u8131\u7a0e\u3001\u305d\u3057\u3066\u5e95\u8fba\u3078\u306e\u7af6\u4e89\u306a\u3069\u306e\u4e71\u7528\u884c\u70ba\u304b\u3089\u56fd\u3005 &#8211; \u7279\u306b\u767a\u5c55\u9014\u4e0a\u56fd &#8211; \u3092\u5b88\u308b\u305f\u3081\u306b\u3001\u79df\u7a0e\u306b\u304a\u3051\u308b\u56fd\u969b\u5354\u529b\u306b\u95a2\u3059\u308b\u653f\u5e9c\u9593\u59d4\u54e1\u4f1a\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u3092\u653f\u5e9c\u306b\u8981\u6c42\u3057\u3066\u304d\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn43\">[43]<\/a><\/span><\/p>\n<div>\n<h4>\u56fd\u5185\u79df\u7a0e\u5236\u5ea6\u306e\u5f37\u5316<\/h4>\n<p><span style=\"font-kerning: none;\">\u56fd\u5185\u9818\u57df\u306b\u304a\u3044\u3066\u306f\u3001\u6df1\u523b\u306a\u6b27\u5dde\u50b5\u52d9\u5371\u6a5f\u3092\u9762\u524d\u306b\u3057\u3066\u3082\u3063\u3068\u9769\u65b0\u7684\u306a\u79df\u7a0e\u653f\u7b56\u3078\u306e\u79fb\u884c\u304c\u8d77\u3053\u3063\u3066\u3044\u308b\u5148\u9032\u56fd\u3082\u3042\u308a\u307e\u3059\u30022011\u5e748\u6708\u3001\u30a2\u30e1\u30ea\u30ab\u306e\u5104\u4e07\u9577\u8005\u30a6\u30a9\u30fc\u30ec\u30f3\u30fb\u30d0\u30d5\u30a7\u30c3\u30c8\u6c0f\u3068\u30d5\u30e9\u30f3\u30b9\u306e\u5927\u5bcc\u8c6a\u30b0\u30eb\u30fc\u30d7\u304c\u3001\u53cc\u65b9\u306e\u56fd\u3067\u8ca1\u653f\u8d64\u5b57\u306e\u57cb\u3081\u5408\u308f\u305b\u3092\u52a9\u529b\u3059\u308b\u305f\u3081\u306b\u3001\u3082\u3063\u3068\u9ad8\u3044\u5272\u5408\u3067\u5bcc\u88d5\u8005\u306b\u8ab2\u7a0e\u3059\u308b\u3088\u3046\u5404\u653f\u5e9c\u306b\u547c\u3073\u304b\u3051\u308b\u3053\u3068\u3067\u30e1\u30c7\u30a3\u30a2\u3092\u8cd1\u308f\u305b\u307e\u3057\u305f\u3002<a href=\"#ftn44\">[44]<\/a> \u6570\u30ab\u56fd\u304c\u7dca\u7e2e\u8ca1\u653f\u306e\u91cd\u8377\u8efd\u6e1b\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306b\u3001\u65b0\u305f\u306a\u3044\u308f\u3086\u308b\u5bcc\u88d5\u7a0e &#8211; \u500b\u4eba\u306e\u7d14\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e &#8211; \u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u8a0e\u8ad6\u3057\u307e\u3057\u305f\u3002\u30b9\u30da\u30a4\u30f3\u306f\u65e2\u306b\u300170\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u8cc7\u7523\u3092\u6301\u3064\u500b\u4eba\u306b\u5bfe\u3057\u3066\u5bcc\u88d5\u7a0e\u6cd5\u3092\u518d\u5c0e\u5165\u3057\u3066\u3044\u307e\u3059\u3002<a href=\"#ftn45\">[45]<\/a> \u7c73\u56fd\u3067\u306f\u30012011\u5e743\u6708\u30b8\u30e3\u30f3\u30fb\u30b7\u30e3\u30b3\u30a6\u30b9\u30ad\u4e0b\u9662\u8b70\u54e1\u304c\u63d0\u6848\u3057\u305f\u79df\u7a0e\u306b\u304a\u3051\u308b\u516c\u6b63\u6cd5\u304c\u901a\u3063\u305f\u3068\u3057\u305f\u3089\u3001100\u4e07\u30c9\u30eb\u4ee5\u4e0a\u306e\u53ce\u5165\u306b\u5bfe\u3057\u3066\u4ed8\u52a0\u7684\u306a5\u3064\u306e\u7a0e\u7387\u533a\u5206\u304c\u52a0\u3048\u3089\u308c\u5e74\u9593600\u5104\u304b\u3089800\u5104\u30c9\u30eb\u3092\u3082\u305f\u3089\u3059\u3067\u3057\u3087\u3046\u3002<a href=\"#ftn46\">[46]<\/a> 2012\u5e74\u521d\u982d\u306e\u30d5\u30e9\u30f3\u30b9\u5927\u7d71\u9818\u9078\u6319\u4e2d\u3001\u30d5\u30e9\u30f3\u30bd\u30ef\u30fb\u30aa\u30e9\u30f3\u30c9\u306f\u3001100\u4e07\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u5e74\u9593\u53ce\u5165\u306b\u5bfe\u3057\u3066\u6700\u4f4e75\uff05\u306e\u7a0e\u7387\u3055\u3048\u63d0\u6848\u3057\u307e\u3057\u305f &#8211; \u30e8\u30fc\u30ed\u30c3\u30d1\u3067\u6700\u3082\u9ad8\u3044\u7a0e\u7387\u3092\u9065\u304b\u306b\u4e0a\u56de\u308b\u30ec\u30d9\u30eb\u3067\u3059\u3002<a href=\"#ftn47\">[47]<\/a><\/span><\/p>\n<p><span style=\"font-kerning: none;\">\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5927\u5e45\u306a\u6cd5\u4eba\u7a0e\u524a\u6e1b\u3001\u305d\u3057\u3066\u8b70\u8ad6\u3092\u547c\u3093\u3067\u3044\u308b\u53cd\u79df\u7a0e\u56de\u907f\u5730\u7684\u898f\u5247\u306e\u5f31\u4f53\u5316\u3092\u8a08\u753b\u3059\u308b\u82f1\u56fd\u653f\u5e9c &#8211; \u81ea\u56fd\u3060\u3051\u3067\u306a\u304f\u767a\u5c55\u9014\u4e0a\u56fd\u3082\u304c\u4f55\u767e\u5104\u30c9\u30eb\u3068\u3044\u3046\u30b3\u30b9\u30c8\u3092\u88ab\u308b\u65b9\u7b56 &#8211; \u306b\u3088\u3063\u3066\u6d6e\u304d\u5f6b\u308a\u306b\u3055\u308c\u308b\u3088\u3046\u306b\u3001\u5168\u52d5\u5411\u304c\u6b63\u3057\u3044\u65b9\u5411\u306b\u5411\u304b\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<a href=\"#ftn48\">[48]<\/a> \u6cd5\u4eba\u7a0e\u306e\u8131\u7a0e\u304b\u3089\u3060\u3051\u3067\u3082\u3001\u6b63\u5f0f\u306a\u958b\u767a\u63f4\u52a9\u3067\u53d7\u3051\u308b\u3068\u308b\u3088\u308a\u5927\u304d\u306a\u91d1\u984d\u3092\u9014\u4e0a\u56fd\u304c\u88ab\u308a\u7d9a\u3051\u3066\u3044\u308b\u4e8b\u5b9f\u306f\u3001\u660e\u3089\u304b\u306b\u89e3\u6c7a\u3078\u306e\u9053\u306e\u308a\u304c\u307e\u3060\u9577\u3044\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u73fe\u5728\u306e\u91d1\u878d\u5371\u6a5f\u306f\u3001\u5805\u56fa\u306a\u9769\u65b0\u7684\u79df\u7a0e\u5236\u5ea6\u306e\u91cd\u8981\u6027\u3092\u653f\u7b56\u7b56\u5b9a\u8005\u3068\u3088\u308a\u5e45\u5e83\u3044\u516c\u8846\u306b\u4f1d\u3048\u308b\u305f\u3081\u306e\u524d\u4f8b\u306e\u306a\u3044\u6a5f\u4f1a\u3092\u5e02\u6c11\u793e\u4f1a\u306b\u63d0\u4f9b\u3057\u307e\u3059\u3002\u56fd\u5185\u304a\u3088\u3073\u56fd\u5916\u53cc\u65b9\u3067\u79df\u7a0e\u6b63\u7fa9\u3092\u8981\u6c42\u3059\u308b\u3053\u3068\u306f\u3001\u9014\u4e0a\u56fd\u306b\u304a\u3051\u308b\u5bcc\u306e\u683c\u5dee\u306e\u524a\u6e1b\u304a\u3088\u3073\u8ca7\u56f0\u6839\u7d76\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u30ea\u30bd\u30fc\u30b9\u3092\u52df\u308b\u305f\u3081\u306e\u6700\u3082\u5b9f\u7528\u7684\u65b9\u6cd5\u3092\u653f\u5e9c\u306b\u63d0\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p class=\"blockquote\">\u3055\u3089\u306b\u77e5\u308a\u53c2\u52a0\u3057\u3088\u3046<\/p>\n<p><a href=\"http:\/\/www.ctj.org\/\">Citizens for Tax Justice<\/a>: A public interest research and advocacy organization focusing on federal, state and local tax policies and their impact upon the United States. &lt;<a href=\"http:\/\/www.ctj.org&gt;\">www.ctj.org&gt;<\/a><\/p>\n<p><a href=\"http:\/\/www.taxjustice.net\/cms\/upload\/pdf\/Closing_the_Floodgates_-_1-FEB-2007.pdf\">Closing the Floodgates:<\/a>\u00a0A major report with the most comprehensive review ever published of the nature and scale of the tax problem, and a series of recommendations for how governments and international agencies might tackle them. Published by the Tax Justice Network in 2007.<br \/>\n&lt;www.taxjustice.net\/cms\/upload\/pdf\/Closing_the_Floodgates_-_1-FEB-2007.pd&#8230;<\/p>\n<p><a title=\"\" href=\"https:\/\/www.endtaxhavensecrecy.org\">End Tax Haven Secrecy<\/a>: A coalition of organisations campaigning from around the world, brought together to end tax haven secrecy for the benefit of the world&#8217;s poorest. &lt;www.endtaxhavensecrecy.org\/en&gt;<\/p>\n<p><a href=\"http:\/\/www.financialsecrecyindex.com\/\">The Financial Secrecy Index (FSI)<\/a>: A ranking which identifies the jurisdictions that are most aggressive in providing secrecy in international finance, and which most actively shun co-operation with other jurisdictions. Developed by the Tax Justice Network. &lt;www.financialsecrecyindex.com&gt;<\/p>\n<p><a title=\"\" href=\"https:\/\/www.aabaglobal.org.uk\/OffshoreWatchPage.html#:~:text=AABA,F%20to%20search%20this%20page\">Offshore Watch<\/a>: A forum for discussion and analysis of offshore tax havens, provided by the Association for Accountancy and Business Affairs. &lt;visar.csustan.edu\/aaba\/jerseypage.html&gt;<\/p>\n<p><a title=\"\" href=\"https:\/\/eiti.org\/supporters\/publish-what-you-pay\">Publish What You Pay (PWYP)<\/a>: A global network of civil society organisations that are united in their call for oil, gas and mining revenues to form the basis for development and improve the lives of ordinary citizens in resource-rich countries. &lt;www.publishwhatyoupay.org&gt;<\/p>\n<p>Tackletaxhavens.com: A major programme designed by the Tax Justice Network to raise public awareness of tax havens: what they are, the damage they do and how we can tackle them together. &lt;<a href=\"http:\/\/www.tackletaxhavens.com&gt;\">www.tackletaxhavens.com&gt;<\/a><\/p>\n<p><a href=\"http:\/\/www.financialtaskforce.org\/\">The Task Force on Financial Integrity and Economic Development<\/a>: A coalition of civil society organizations and more than 50 governments working together to address inequalities in the financial system. &lt;www.financialtaskforce.org&gt;<\/p>\n<p><a href=\"http:\/\/books.google.co.uk\/books\/about\/Tax_havens.html?id=FPgCLVWyimYC&amp;redir_esc=y\">Tax Havens &#8211; How Globalization Really Works:<\/a>\u00a0An up-to-date evaluation of the role and function of tax havens in the global financial system &#8211; their history, inner workings, impact, extent, and enforcement. Published by Cornell University Press, 2010, and written by Ronen Palan, Richard Murphy and Christian Chavagneux.<\/p>\n<p><a title=\"\" href=\"https:\/\/taxjusticetoolkit.org\">Tax justice advocacy toolkit<\/a>: An interactive tool that can be revised and improved according to new findings on tax justice issues. See also the major report published by Christian Aid and SOMO in January 2011. &lt;www.taxjusticetoolkit.org&gt;<\/p>\n<p><a href=\"https:\/\/taxjustice.net\">Tax Justice Network<\/a>: Formed in 2003, TJN promote transparency in international finance and oppose secrecy through high-level research, analysis and advocacy in the field of tax and regulation. &lt;www.taxjustice.net&gt;<\/p>\n<p>Trace the Tax campaign: Tax rules explained in a two-part video as part of Christian Aid&#8217;s campaign to end tax haven secrecy.<br \/>\n&lt;<a href=\"http:\/\/www.christianaid.org.uk\/ActNow\/trace-the-tax\/background.aspx&gt;\u00a0\">www.christianaid.org.uk\/ActNow\/trace-the-tax\/background.aspx&gt;\u00a0<\/a><\/p>\n<p>Treasure Islands: A book published in 2011 by Nicholas Shaxson about dirty money, tax havens, and the &#8220;most secretive chapter in the history of global economic affairs&#8221;.<\/p>\n<hr \/>\n<p><strong>Notes:\u00a0\u00a0<\/strong><\/p>\n<div id=\"ftn1\">[1] OECD Revenue Statistics: Comparative Table, OECD, Paris, 2009. Quoted in ActionAid UK,\u00a0<a title=\"\" href=\"https:\/\/archive.ids.ac.uk\/gdr\/cfs\/TaxNews\/accounting_for_poverty.pdf#:~:text=ActionAid%20has%20calculated%20that%2C%20if%20all%20developing,and%20exceed%20the%20annual%20MDG%20funding%20gap.\">Accounting for Poverty: How International Tax Rules Keep People Poor<\/a><a href=\"http:\/\/www.actionaid.org.uk\/doc_lib\/accounting_for_poverty.pdf\">,<\/a>\u00a0September 2009, p. 17.<\/p>\n<div id=\"ftn2\">[2] Note: ActionAid point out that \u2018with political will and external assistance, such an increase could be achieved within a decade.&#8217; See: \u00a0ActionAid UK, ibid, p. 13, footnote 27.<\/p>\n<div id=\"ftn3\">[3] James Henry, <a title=\"\" href=\"https:\/\/www.taxjustice.net\/cms\/upload\/pdf\/Price_of_Offshore_Revisited_120722.pdf\">The Price of Offshore Revisited<\/a>, Tax Justice Network, July 2012.<\/p>\n<div id=\"ftn4\">[4] Oxfam UK, \u2018<a title=\"\" href=\"https:\/\/www.oxfam.org\/en\/press-releases\/tax-haven-crackdown-could-deliver-120bn-year-fight-poverty#:~:text=\u201cThis%20money%20could%20pay%20for,be%20spent%20on%20reducing%20poverty.\">Tax haven crackdown could deliver $120bn a year to fight poverty &#8211; Oxfam<\/a>&#8216;, press release, 13th March 2009.<\/p>\n<div id=\"ftn5\">[5] Dev Kar and Carly Curcio, <a title=\"\" href=\"https:\/\/gfintegrity.org\/report\/2011-global-report-illicit-financial-flows-from-the-developing-world-over-the-decade-ending-2009\/\">Illicit Financial Flows from Developing Countries: 2000-2009<\/a>, Washington D.C., Global Financial Integrity, January 2011.<\/p>\n<div id=\"ftn6\">[6]\u00a0Michael Keen and Alejandro Simone,\u00a0<a href=\"http:\/\/www.taxjustice.net\/cms\/upload\/pdf\/Keen_TNI_copyright_tax_competition_developing.pdf\">Is Tax Competition Harming Developing Countries More Than Developed?<\/a>, Tax Notes International, 28th June 2004.<\/p>\n<div id=\"ftn7\">[7] Citizens for Tax Justice &amp; the Institute on Taxation and Economic Policy, <a title=\"\" href=\"https:\/\/ctj.org\/corporate-taxpayers-corporate-tax-dodgers-2008-2010\/\">Corporate Taxpayers &amp; Corporate Tax Dodgers 2008-10<\/a>, November 2011.<\/p>\n<div id=\"ftn8\">[8] Sarah Anderson et al, <a title=\"\" href=\"https:\/\/www.ips-dc.org\/executive_excess_2011_the_massive_ceo_rewards_for_tax_dodging\/\">Executive Excess 2011: The Massive CEO Rewards for Tax Dodging<\/a>, Institute for Policy Studies, August 2011.<\/p>\n<div id=\"ftn9\">[9]\u00a0European Network on Debt &amp; Development (Eurodad), \u2018EU corporate tax base harmonisation proposal may actually increase tax competition&#8217;, 27th October 2011, &lt;www.eurodad.org&gt;<\/p>\n<div id=\"ftn10\">[10] Tax Justice Network, <a title=\"\" href=\"https:\/\/taxjustice.net\/reports\/the-cost-of-tax-abuse\/#:~:text=Key%20findings,and%20a%20crime%20against%20democracy.\">The Cost of Tax Abuse: A briefing paper on the cost of tax evasion worldwide<\/a>, November 2011, see table on p. 3.<\/p>\n<div id=\"ftn11\">[11]\u00a0European Parliament,\u00a0<a href=\"http:\/\/www.europarl.europa.eu\/sides\/getDoc.do?pubRef=-\/\/EP\/\/TEXT+TA+P7-TA-2011-0080+0+DOC+XML+V0\/\/EN&amp;language=EN\">Resolution of 8 March 2011 on innovative financing at global and European level<\/a>, INI\/2010\/2105, Note 14.<\/p>\n<div id=\"ftn12\">[12]\u00a0Larry Elliott and Patrick Wintour, \u2018<a href=\"http:\/\/www.guardian.co.uk\/business\/2011\/nov\/03\/global-tax-evasion-crackdown-will-raise-billions-says-oecd\">Tax evasion crackdown will raise \u00a362bn for G20 nations, says OECD<\/a>&#8216;, The Guardian, 3rd November 2011.<\/p>\n<div id=\"ftn13\">[13]\u00a0For more information, see: &lt;www.tackletaxhavens.com\/the-solutions\/&gt;<\/p>\n<div id=\"ftn14\">[14]\u00a0Sol Picciotto, \u2018<a href=\"http:\/\/taxjustice.blogspot.com\/2009\/06\/another-step-towards-unitary-taxation.html\">Another Step Towards Unitary Taxation?<\/a>&#8216;, Tax Justice Network, 10th June 2009, &lt;www.taxjustice.blogspot.com&gt;<\/p>\n<div id=\"ftn15\">[15]\u00a0Deborah Brautigam (ed), Taxation and State-Building in Developing Countries: Capacity and Consent, Cambridge University Press, 2008.<\/p>\n<div id=\"ftn16\">[16] See box for note on calculation. Source: James Henry, <a title=\"\" href=\"https:\/\/www.taxjustice.net\/cms\/upload\/pdf\/Price_of_Offshore_Revisited_120722.pdf\">The Price of Offshore Revisited<\/a>, Tax Justice Network, July 2012.<\/p>\n<div id=\"ftn17\">[17] Figure based on estimates of corporate tax losses to the developing world from transfer mispricing and false invoicing. See Christian Aid, <a title=\"\" href=\"https:\/\/www.christianaid.org.uk\/sites\/default\/files\/2024-04\/deathandtaxes.pdf\">Death and taxes: the true toll of tax dodging<\/a>, May 2008, pp. 51-53.<\/p>\n<div id=\"ftn18\">[18]\u00a0Nicholas Shaxson, Treasure Islands: Tax Havens and the Men Who Stole the World, The Bodley Head, 2011, p. 8, see note 2. Latest estimates from the Tax Justice Network are now that more than 80 tax havens exist worldwide, see: James Henry, op cit.<\/p>\n<div id=\"ftn19\">[19]\u00a0Scott Klinger et al,\u00a0The Business Case Against Overseas Tax Havens, American Sustainable Business Council, Business for Shared Prosperity and Wealth for the Common Good, 20th July 2010, p. 3.<\/p>\n<div id=\"ftn20\">[20] Note that the difficulties in detailing hidden assets in some countries &#8211; owing to restrictions on getting access to data, as well as other technical limitations &#8211; means that the actual figure is conservatively estimated to be between $21 to $32tn, as of 2010. Yet the latter sum is larger than the entire American economy. Furthermore, these figures include only financial wealth, not other non-financial assets that are also owned via offshore structures such as real estate, yachts, race horses, gold bricks etc. See James Henry, <a title=\"\" href=\"https:\/\/www.taxjustice.net\/cms\/upload\/pdf\/Price_of_Offshore_Revisited_120722.pdf\">The Price of Offshore Revisited<\/a>, op cit.<\/p>\n<div id=\"ftn21\">[21]\u00a0Nick Mead,\u00a0<a href=\"http:\/\/www.guardian.co.uk\/global-development\/datablog\/2012\/jul\/19\/developing-world-offshore-wealth-external-debt\">&#8216;Developing world&#8217;s secret offshore wealth &#8216;double external debt&#8217;<\/a>, The Observer, 22nd July 2012.<\/p>\n<div id=\"ftn22\">[22]\u00a0This is assuming that global offshore financial wealth of $21tn earns a total return of just 3% a year, with an average marginal tax rate of 30% in the home country. Of course, serious challenges need to be overcome if this offshore wealth is to be located and rules put in place to divvy up the proceeds fairly. In practice, many developing countries do not have effective domestic income tax regimes in place, let alone the power to enforce such taxes across borders. See James Henry, op cit.<\/p>\n<div id=\"ftn23\">[23] Dev Kar and Carly Curcio, <a title=\"\" href=\"http:\/\/Illicit Financial Flows from Developing Countries: 2000-2009\">Illicit Financial Flows from Developing Countries: 2000-2009<\/a>, Washington DC, Global Financial Integrity, January 2011.<\/p>\n<div id=\"ftn24\">[24] D. Jakob Vestergaard and Martin H\u00f8jland, <a title=\"\" href=\"https:\/\/www.diis.dk\/files\/media\/publications\/import\/extra\/pb2009_nov_combating_illicit_flows.pdf\">Combating illicit financial flows from poor countries Estimating the possible gains<\/a>, Danish Institute for International Studies (DIIS); DIIS Policy Brief, November 2009.<\/p>\n<div id=\"ftn25\">[25]\u00a0Global Witness et al,\u00a0<a href=\"http:\/\/www.financialtaskforce.org\/wp-content\/uploads\/2009\/09\/illicit_financial_flows_asks_for_g20-2.pdf?9d7bd4\">The links between tax evasion and corruption: how the G20 should tackle illicit financial flows<\/a>, A briefing paper by Global Witness, Tax Justice Network, Christian Aid, and Global Financial Integrity, September 2009.<\/p>\n<div id=\"ftn26\">[26] Note: In a personal communication, John Christensen of the Tax Justice Network states that the OECD was the original source for this estimate but blows hot and cold on its accuracy, however a likely estimate would be in the range of between 40-60% of international trade. Source: Christian Aid, <a title=\"\" href=\"https:\/\/www.christianaid.org.uk\/sites\/default\/files\/2024-04\/deathandtaxes.pdf\">Death and taxes: the true toll of tax dodging<\/a>, May 2008.<\/p>\n<div id=\"ftn27\">[27] Prem Sikka and Hugh Willmott, <a title=\"\" href=\"https:\/\/repository.essex.ac.uk\/8098\/1\/WP2010-1%20-%20PSikka%20Transfer%20Pricing%20Paper.pdf\">The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness<\/a>, Critical Perspectives on Accounting 21 (2010), p. 342-356.<\/p>\n<div id=\"ftn28\">[28]\u00a0Prem Sikka and Colin Haslam,\u00a0<a href=\"http:\/\/www.cardiff.ac.uk\/carbs\/news_events\/events\/past\/conferences\/ipa\/ipa_papers\/00267.pdf\">Transfer Pricing and its Role in Tax Avoidance and Flight Of Capital: Some Theory and Evidence<\/a>, University of Essex, undated.<\/p>\n<div id=\"ftn29\">[29]\u00a0Ann Hollingshead,\u00a0<a href=\"http:\/\/www.gfip.org\/storage\/gfip\/documents\/reports\/implied%20tax%20revenue%20loss%20report_final.pdf\">\u2018The Implied Tax Revenue Lost from Trade Mispricing&#8217;<\/a>, Global Financial Integrity, February 2010, p. 1.<\/p>\n<div id=\"ftn30\">[30]\u00a0Simon J. Pak,\u00a0<a href=\"http:\/\/www.publishwhatyoupay.no\/lost-billions-transfer-pricing-extractive-industries\">Lost billions. Transfer Pricing in the Extractive Industries<\/a>, Publish What You Pay, January 2012.<\/p>\n<div id=\"ftn31\">[31]\u00a0In a personal communication, John Christensen of the Tax Justice Network notes that the practice of &#8216;reinvoicing&#8217; involves an exporter or importer using an apparently third party company &#8211; typically based in a tax haven jurisdiction &#8211; to underprice exports or overprice imports, which are subsequently repriced via the offshore entity (often operated by an agency). Either way, profits are shifted offshore to an apparently unrelated company which in practice is either wholly or partly owned and controlled by the exporter\/importer. This practice is very widespread but almost entirely unresearched and unquantified.<\/p>\n<div id=\"ftn32\">[32] Christian Aid, <a title=\"\" href=\"https:\/\/www.christianaid.org.uk\/sites\/default\/files\/2024-04\/deathandtaxes.pdf\">Death and taxes: the true toll of tax dodging<\/a>, May 2008, pp. 51-53.<\/p>\n<div id=\"ftn33\">[33] KPMG International, <a title=\"\" href=\"https:\/\/www.in.kpmg.com\/pdf\/corptaxratesurvey2007.pdf\">Corporate and Indirect Tax Rate Survey<\/a>, June 2007; KPMG International, Corporate and Indirect Tax Rate Survey, September 2010.<\/p>\n<div id=\"ftn34\">[34] Christian Aid, <a title=\"\" href=\"https:\/\/www.christianaid.org.uk\/sites\/default\/files\/2022-09\/tax-justice-advocacy-toolkit-jan-2011.pdf\">Tax justice advocacy toolkit: a toolkit for civil society<\/a>, January 2011, p. 12. See the studies listed at reference 34.<\/p>\n<div id=\"ftn35\">[35]\u00a0Diana Farrell, Jaana K. Remes, and Heiner Schulz,\u00a0The truth about foreign direct investment in emerging markets, in The McKinsey Quarterly 2004, Number 1.<\/p>\n<div id=\"ftn36\">[36]\u00a0Chuck Collins et al,\u00a0<a href=\"http:\/\/www.ips-dc.org\/reports\/unnecessary_austerity_unnecessary_government_shutdown\">Unnecessary Austerity, Unnecessary Shutdown<\/a>, Institute of Policy Studies, April 2011.<\/p>\n<div id=\"ftn37\">\n<div id=\"ftn38\">\n<div id=\"ftn40\">\n<div id=\"ftn37\">[37] Nicholas Watt, Larry Elliott, Julian Borger and Ian Black, \u2018<a href=\"http:\/\/www.guardian.co.uk\/world\/2009\/apr\/02\/g20-summit-tax-havens\">G20 declares door shut on tax havens<\/a>&#8216;, The Guardian, 2nd April 2009.<\/div>\n<div>[38]\u00a0Global Witness, \u2018Global Witness calls on Congress to pass Tax Havens Bill to curb money laundering and tax dodging&#8217;, Press Release, 12th July 2011. Note that the Bill was first introduced in February 2007 by Senators Levin, Coleman and Obama as sponsors.<\/div>\n<div id=\"ftn38\">\n<div id=\"ftn39\">[39]\u00a0European Network on Debt &amp; Development, \u2018EU proposal helps curb corruption but fails to tackle tax dodging&#8217;, 25th October 2011.<\/div>\n<\/div>\n<p>[40] Eurodad, \u2018EU corporate tax base harmonisation proposal may actually increase tax competition&#8217;, 27th October 2011.<\/p>\n<div id=\"ftn41\">[41]\u00a0Eurodad et al,\u00a0G20 action on tax and development: A progress report card, 9th November 2011.<\/p>\n<div id=\"ftn42\">[42]\u00a0Heather Stewart,\u00a0<a href=\"http:\/\/www.guardian.co.uk\/business\/2012\/jul\/21\/global-elite-tax-offshore-economy\">&#8216;\u00a313tn hoard hidden from taxman by global elite&#8217;,<\/a>\u00a0The Guardian, 21st July 2012.<\/p>\n<div id=\"ftn43\">[43]\u00a0Social Watch, Tax Justice Network and Eurodad, \u2018<a href=\"http:\/\/www.socialwatch.org\/node\/13313\">Civil Society Claims for an Intergovernmental Commission On Tax Cooperation<\/a>&#8216;, Sign-on letter, 1st July 2011.<\/p>\n<div id=\"ftn44\">[44]\u00a0Kim Willsher,\u00a0<a href=\"http:\/\/www.guardian.co.uk\/world\/2011\/aug\/24\/wealthiest-french-citizens-ask-to-pay-more-tax\">France&#8217;s rich keen to pay more tax as PM Fillon announces &#8216;rigour package&#8217;<\/a>, The Guardian, 24th August 2011.<\/p>\n<div id=\"ftn45\">[45]\u00a0Victor Mallet, \u2018<a href=\"http:\/\/www.ft.com\/cms\/s\/0\/4a4bf984-ddf4-11e0-a391-00144feabdc0.html#axzz1Z3teHsRD\">Spain revives wealth tax plan amid crisis&#8217;<\/a>, Financial Times, 13th September 2011.<\/p>\n<div id=\"ftn46\">[46]\u00a0Chuck Collins et al,\u00a0<a href=\"http:\/\/www.ips-dc.org\/reports\/unnecessary_austerity_unnecessary_government_shutdown\">Unnecessary Austerity, Unnecessary Shutdown<\/a>, Institute of Policy Studies, April 2011, p. 13.<\/p>\n<div id=\"ftn47\">[47]\u00a0Hugh Carnegy, \u2018<a href=\"http:\/\/www.ft.com\/cms\/s\/0\/30177568-61fa-11e1-807f-00144feabdc0.html#axzz1zBjeBy6y\">Hollande proposes 75% top tax rate<\/a>&#8216;, Financial Times, 28th February 2012.<\/p>\n<div id=\"ftn48\">[48]\u00a0ActionAid,\u00a0Collateral damage: How government plans to water down UK anti-tax haven rules could cost developing countries &#8211; and the UK &#8211; billions, Briefing paper, March 2012.<\/div>\n<\/div>\n<hr \/>\n<p><em>Image credit: <a href=\"https:\/\/www.flickr.com\/photos\/oxfamcanada\/9061917008\/sizes\/l\">Oxfam Canada<\/a>, flickr creative commons<\/em><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u5831\u544a\u66f8\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5206\u304b\u3061\u5408\u3044\u306e\u7d4c\u6e08\u3092\u878d\u51fa\u8cc7\u3059\u308b\u300d\u306e\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306f\u3001\u79df\u7a0e\u56de\u907f\u304a\u3088\u3073\u8131\u7a0e\u306b\u3088\u308b\u6975\u5ea6\u306e\u6b73\u5165\u640d\u5931\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306f\u6050\u3089\u304f\u3001\u8ffd\u52a0\u7684\u306a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3057\u5206\u304b\u3061\u5408\u3044\u306e\u7d4c\u6e08\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306b\u653f\u5e9c\u304c\u53d6\u308c\u308b\u6700\u3082\u91cd\u8981\u306a\u7b2c\u4e00\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308b\u3053\u3068\u3092\u8ad6\u8b70\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"author":12,"featured_media":21783,"template":"","meta":{"_acf_changed":false,"slim_seo":{"title":"\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5206\u304b\u3061\u5408\u3044\u306e\u7d4c\u6e08\u306b\u51fa\u8cc7\u3059\u308b\u3001\u30d1\u30fc\u30c83\uff084\uff09\uff1a\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62 - Share the Worlds Resources","description":"\u5831\u544a\u66f8\u300c\u30b0\u30ed\u30fc\u30d0\u30eb\u306a\u5206\u304b\u3061\u5408\u3044\u306e\u7d4c\u6e08\u3092\u878d\u51fa\u8cc7\u3059\u308b\u300d\u306e\u3053\u306e\u30bb\u30af\u30b7\u30e7\u30f3\u306f\u3001\u79df\u7a0e\u56de\u907f\u304a\u3088\u3073\u8131\u7a0e\u306b\u3088\u308b\u6975\u5ea6\u306e\u6b73\u5165\u640d\u5931\u3092\u9632\u6b62\u3059\u308b\u3053\u3068\u306f\u6050\u3089\u304f\u3001\u8ffd\u52a0\u7684\u306a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3057\u5206\u304b\u3061\u5408\u3044\u306e\u7d4c\u6e08\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306b\u653f\u5e9c\u304c\u53d6\u308c\u308b\u6700\u3082\u91cd\u8981\u306a\u7b2c\u4e00\u30b9\u30c6\u30c3\u30d7\u3067\u3042\u308b\u3053\u3068\u3092\u8ad6\u8b70\u3057\u307e\u3059\u3002"}},"add-to-page-listing":[],"alternative-language":[],"hide-post":[],"topic":[33,30,34,36,38],"coauthors":[43],"class_list":["post-5544","report","type-report","status-publish","has-post-thumbnail","hentry","topic-global-governance-ja","topic-corporate-power-ja","topic-inequality-ja","topic-new-economic-paradigms-ja","topic-poverty-and-hunger-ja"],"acf":[],"_links":{"self":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/report\/5544","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/report"}],"about":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/types\/report"}],"author":[{"embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/users\/12"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/media\/21783"}],"wp:attachment":[{"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/media?parent=5544"}],"wp:term":[{"taxonomy":"add-to-page-listing","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/add-to-page-listing?post=5544"},{"taxonomy":"alternative-language","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/alternative-language?post=5544"},{"taxonomy":"hide-post","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/hide-post?post=5544"},{"taxonomy":"topic","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/topic?post=5544"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/sharing.org\/ja\/wp-json\/wp\/v2\/coauthors?post=5544"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}