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February 28, 2007

内部統制に必要な法知識

 ヤマハ発動機が、偵察機への改造や化学物質の噴霧など軍事転用が可能な無人ヘリコプターを中国に輸出しようとしたとして、外為法違反(無許可輸出未遂)容疑で、開発・販売担当の同社スカイ事業部長らが逮捕された。
 無人ヘリは、衛星利用測位システム(GPS)を搭載し、農薬散布や火山観測など幅広い用途がある。同社は2001年7月以降、計9機を中国へ輸出。社員は違法性を認識しながら、性能を実際より低く偽り、無許可で輸出していた疑いをもたれた。
 05年12月、名古屋税関浜松出張所で、軍事転用可能な無人ヘリ1機を、経済産業相の許可を得ずに北京の航空写真撮影会社に輸出しようとしたという。
 外為法の輸出貿易管理令は、20リットルを超える液体や粒子を運搬、噴霧できる無人ヘリのうち、「自律的に航行できる」か「人が視認できる範囲を超えて飛行制御できる」のいずれかの条件を満たす機種について、輸出に経産相の許可が必要と定めている。捜査本部は、押収した無人ヘリの飛行実験を繰り返し、この規定に該当する性能を備えていると確認した。一方、ヤマハ発動機は、無人ヘリは輸出規定の対象外の機種として「違法性の認識は全くない」と主張している。
 武器輸出三原則との関係でいうと、
 東芝の子会社、東芝機械が対共産圏輸出統制委員会(COCOM、ココム)で輸出が規制されている工作機器を同時二軸制御の大型立旋盤であると偽ってソ連に輸出した事件がある。これによりソ連潜水艦のキャビテーションノイズが消え、ソ連潜水艦の探知が不可能になったという風聞が流れた。
 その後1990年代初めのソ連崩壊による情報公開により、輸出された機械は潜水艦の静粛性改善には無関係であったことが分かった。ソ連の潜水艦の静粛性が改善されたのは、当時のソ連海軍がアメリカ海軍の潜水艦探知能力を過小評価していた事を、ソ連の情報機関が指摘したためだった。工作機械の納入先も明らかになっており、プロペラとは無関係な部署であることもはっきりした。
 武器輸出三原則は共産圏と国連決議による武器禁輸措置をとられた国、及び紛争地域への武器輸出を禁止したものであり、他の地域への武器輸出は「慎む」とされているため、武器輸出そのものを禁止しているわけではない。しかし、政府は三木首相の答弁を堅持しており、基本的に武器および武器製造技術、武器への転用可能な物品の輸出をしていない。
 近年、エレクトロニクス技術の向上によって、一般製品が簡単に軍用物品へ転換され、一般製品と軍用品の境界が曖昧になっている。特に、殺傷能力のないエレクトロニクス部門は政府の武器の定義に合わない。また、発展途上国では民生品の車両が軍事転用されているなど、軍民両用が可能な民生品が輸出された後で軍事目的に利用される事例もある。無人ヘリは政府の定義の間隙を突いたかもしれない。
 ところで、企業の内部統制は、違法な業務を排除するものでなければならない。
 内部統制監査も当然のことながら、違法な業務により財務諸表が形成されていないかを点検する。
 無許可輸出があれば、法に抵触しないか、検討されなければならない。
 直接財務諸表の虚偽記載の原因になる会計法規だけででなく、関係法令を知ること、社内で検討されたかの内部統制を監査することが求められよう。

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