株式会社脱炭素化支援機構支援基準 Support Standards for Japan Green Investment Corp. for Carbon Neutrality 令和四年環境省告示第七十九号 Public Notice of the Ministry of the Environment No. 79 of 2022 株式会社脱炭素化支援機構支援基準（令和四年十月二十八日環境省告示第七十九号） Support Standards for Japan Green Investment Corp. for Carbon Neutrality (Public Notice of the Ministry of the Environment No. 79 of October 28, 2022) 株式会社脱炭素化支援機構（以下「機構」という。）が、対象事業活動支援の対象となる事業者及び当該対象事業活動支援の内容を決定するに当たって従うべき基準を次のとおり定めることとする。 The standards with which the Japan Green Investment Corp. for Carbon Neutrality (hereinafter, referred to as "JICN") must comply when deciding on businesses subject to support for the target business activities and the content of the support for the target business activities are as set forth below. １　支援の対象となる対象事業活動が満たすべき基準 (1) Standards to Be Met by Target Business Activities That Are to Be Supported 機構の支援の対象となる対象事業活動は、次の（１）から（４）までに定める基準をいずれも満たすこととする。 Target business activities that are to be supported must meet all of the standards set forth in (1) through (4) below. ①脱炭素社会の実現に向けて、２０５０年カーボンニュートラル及び２０３０年度に温室効果ガスの排出の量を２０１３年度から４６％削減し、さらに５０％の高みに向けて挑戦を続けるという目標も踏まえ、温室効果ガスの排出の量の削減並びに吸収作用の保全及び強化（以下「温室効果ガスの排出の量の削減等」という。）に資するものであること（中長期的に脱炭素社会への移行を促すものであることを含む。）。 (i) Policy objectives must contribute to the reduction of greenhouse gas emissions and the maintenance and intensification of the absorption of greenhouse gases (hereinafter, referred to as " reduction, etc. of the amount of greenhouse gas emissions"), taking into account the target of reducing the greenhouse gas emission by 46% in FY2030 from its FY2013 levels, continuing strenuous efforts in its challenge to meet the lofty goal of cutting its emission by 50% and achieving net-zero by 2050 toward realizing a decarbonized society. (this includes business activities promoting the transition to a decarbonized society in the mid-to-long term). ②①とともに、我が国の経済社会の発展や地方創生に貢献する等、経済と環境の好循環の実現に貢献するものであること。 (ii) Together with (i), the business activities must contribute to the realization of a virtuous cycle of economy and environment by contributing to the development of Japan's economy and society and regional revitalization. ③脱炭素社会の実現に資する事業や投資の普及又は対象事業活動の円滑な運営のため、対象事業活動支援が有効であると見込まれるものであること。 (iii) The support for target business activities must be effective for disseminating businesses and investments that contribute to the realization of a decarbonized society or for the smooth operation of the target business activities. ④対象事業活動の実施に当たっては、環境、社会及びガバナンスへの配慮が適切に行われること。特に、地域との共生の観点から、対象事業活動の実施地域との丁寧なコミュニケーションが行われること。 (iv) Appropriate consideration of the Environment, Social and Governance must be given in the implementation of the target business activities. In particular, close communication with the local community where target business activities are implemented must be maintained from the viewpoint of coexisting with the community. （２）民間事業者等のイニシアチブ 2. Initiatives by private-sector businesses ①対象事業活動支援により、ビジネスモデルを確立、普及拡大させる等、脱炭素社会の実現に資する事業の推進に意欲のある民間事業者等への後押しとなること。 (i) The support for target business activities is to act as an encouragement to private-sector businesses which are willing to promote businesses that contribute to the realization of a decarbonized society by establishing, disseminating and expanding business models. ②機構と協調して、民間事業者等から対象事業活動に対する出資等の資金供給が行われること。 (ii) In cooperation with JICN, the target business activities must be funded by private sector businesses in the form of investments. ③民業補完性の観点から、民間事業者等からの出資の総額は、機構からの出資額以上であること。ただし、機構の出資額が民間事業者等からの出資の総額を上回ることが、一時的であると認められる場合は、この限りではない。 (iii) From the standpoint of private sector taking a leadership role, the total amount of funds from private-sector must be greater than the amount of funding from JICN. Provided, however, that this does not apply if the amount of funds from JICN which exceeds that of the private-sector, is believed to be only temporary. ①対象事業活動が公的な資金による支援を受けることに鑑み、対象事業活動を効率的、効果的かつ確実に実施する体制を確保する等、対象事業者が適切な経営責任を果たすことが見込まれること。 (i) Considering that the target business activities receive support from public funds, the target businesses are to be expected to fulfill appropriate management responsibilities, such as securing a system to efficiently, effectively and reliably implement the target business activities; ②客観的な需要予測を含むデューディリジェンス及び機構による適切な支援により、対象事業者等の収益確保が見込まれること。 (ii) Through due diligence including objective demand forecasting and appropriate support from JICN, securing profits of the target businesses are to be expected. ③機構が支援決定を行ってから一定の期間以内に、機構の保有する対象事業者に係る株式等の譲渡その他の方法による資金回収が可能となる蓋然性が高いものであること。 (iii) Within a certain period after the decision to provide support, there is to be a high prospect that the funds invested by JICN can be recovered through transfer of shares etc. relating to target businesses or other means. ④外部要因等により、撤退を余儀なくされる場合に備え、対象事業者が、関係者との間で、あらかじめ撤退に関する取決めを行っていること。 (iv) In order to prepare for cases in which it becomes inevitable for the target businesses to withdraw, due to external factors or any other reason, the target businesses are to have agreed upon arrangements with all the parties involved concerning the withdrawal ahead of time. （４）地域における合意形成、環境の保全及び安全性の確保 4. Consensus building in the community, environmental conservation and securing safety 脱炭素化を着実に推進するため、適切なコミュニケーションの確保、環境配慮及び関係法令の遵守等を通じた地域との共生を進めていくことが不可欠であることを踏まえ、地域における合意形成が図られ、適正に環境配慮がなされ、安全性が確保された対象事業活動を促進するべく、開発が伴う対象事業活動は、以下の事項を満たしていること。 In order to steadily promote the decarbonization process, it is essential to promote coexistence with the local community through ensuring appropriate communication, considering environment, and complying with relevant laws and regulations. Considering these, target business activities that build consensus within the community, take into account proper environmental consideration, and ensure safety, are to satisfy the following requirements. ①地域との共生のため、対象事業活動の計画作成に当たっては、立地検討段階及び事業計画案の設計段階において、地方公共団体及び地域住民等との適切なコミュニケーションが確保されていること。 (i) In order to coexist with the community, appropriate communication with local governments and local residents, must be securely maintained at the stage of considering the business location and designing the business plan when creating a plan for the target business activities. ②地球温暖化対策の推進に関する法律（平成１０年法律第１１７号。以下「法」という。）第２１条第６項及び第７項に基づく促進区域の設定に関する基準並びに同条第５項第２号に基づく促進区域の設定等を通じて地方公共団体が示した環境配慮の考え方に従っていること。 (ii) Target business activities must comply with the standards regarding the establishment of a promotion area based on Article 21, paragraphs (6) and (7) of the Act on Promotion of Global Warming Countermeasures (Act No. 117 of 1998; hereinafter referred to as "Act"), and with the manner of consideration of the environmental impact indicated by the local government through its establishment of a promotion area based on paragraph (5), item (ii) of the Article. ③対象事業者が地域住民とのコミュニケーションを図るに当たっては、配慮すべき地域住民の範囲や、地域住民への説明会の開催や戸別訪問等のコミュニケーションの具体的な方法について、必要に応じて、地方公共団体と相談していること。また、法や条例に基づく環境影響評価手続の必要がない規模の発電設備の設置計画についても、国が示すガイドライン等を参考に、対象事業者は、地方公共団体と相談の上、事業の概要や環境・景観への影響等について、地域住民への説明会を開催し、意見を聞き取る等の、当該事業に対する地域住民からの理解を得るために必要な措置を講じていること。 (iii) When communicating with local residents, the target businesses must consult with the local government regarding matters such as the scope of the local residents to be taken into account and the specific methods of communication, such as holding explanatory meetings or making house-to-house visits, etc. In addition, even for plans to install power generation facilities that do not require environmental impact assessment procedures due to their sizes, the target businesses should consult with the local governments and take necessary measures to gain an understanding of local residents regarding the business by holding explanatory meetings for local residents to inquire their opinions on the outline of the business and its impact on the environment and landscape, etc., with reference to the guidelines provided by the national government, etc. ２　対象事業活動支援全般について機構が従うべき事項 (2) Matters that JICN must comply in regards to overall support for target business activities 対象事業活動支援を行うに当たっては、機構は、次の（１）から（５）までのいずれにも従うこととする。 In providing support for target business activities, JICN must comply with all standards in items (1) through (5) below: ①民間の人材やノウハウ、専門的知見を活用することや、国の行政機関（地方支分部局を含む。以下同じ。）や政府関係機関との協調、民間投資ファンド等とのネットワークの積極的な構築等を通じて、機構は、積極的に案件を発掘し、対象事業活動に対し、効果的な支援を行うこと。特に、対象事業活動支援は公的な資金を活用するものであることに鑑み、機構は、政策目的に沿って効率的に運営すること。 (i) JICN must actively identify business and provide effective support for target business activities through measures such as utilizing private-sector human resources, know-how, and specialized knowledge, cooperation with the national government administrative agencies (including its local branch offices; the same applies hereafter) and government-affiliated agencies, and building networks with private investment funds, etc. In particular, considering that support for target business activities makes use of public funds, JICN must operate efficiently in accordance with public policy objectives. ②民間事業者のみでは十分な実施が困難な事業等に対し、民間資金の呼び水となる資金供給を行い、脱炭素ビジネスへのリスクマネーの供給を先導すること。そのために、機構は、対象事業活動支援の内容の広報又は専門的知見に基づく助言等により、対象事業活動の実施を円滑にするとともに、民業補完の観点を踏まえた上で、民間の事業活動等を後押しすること。 (ii) JICN must take a leading role in supplying risk money to decarbonization businesses and providing funds that function as pump-priming to private sector funds for businesses that would be difficult to fully implement by private-sector businesses alone. Accordingly, JICN must not only make the implementation of the target business activities go smoothly by making the information about the content of support for target business activities public or by providing expert advice, but also must support private sector business activities based on the standpoint of JICN, performing the complementary role in the private-sector's implementation of the target business activities. ③再生可能エネルギー電気の利用の促進に関する特別措置法（平成２３年法律第１０８号）及び海洋再生可能エネルギー発電設備の整備に係る海域の利用の促進に関する法律（平成３０年法律第８９号）に基づく入札の対象となる案件を支援するに当たっては、入札における適正な競争環境の確保を妨げないこと。 (iii) In supporting businesses that are subject to bidding under the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy Sources by Electricity Utilities (Act No. 108 of 2011) and the Act on Promoting the Utilization of Sea Areas for the Development of Marine Renewable Energy Power Generation Facilities (Act No. 89 of 2018), JICN must not interfere with the Acts ensuring an appropriate competitive environment during the bidding process. ④機構は、機構内部の体制整備において、脱炭素社会の実現に資する事業への投融資の経験及び知見が豊富な専門人材等を含む優秀な人材を確保するとともに、適材適所の人材配置を継続的に行うこと。また、将来的には、民間主体の脱炭素リスクマネー供給のエコシステムを構築するため、脱炭素社会の実現に資する事業に目利き力があり、エンゲージメント活動により民間事業者と適切に対話ができる人材の育成に努めること。 (iv) In developing its internal systems, JICN must secure excellent human resources, including specialists with extensive experience and knowledge in investing and financing businesses that contribute to the realization of a decarbonized society, and must continuously place qualified people in appropriate positions. Furthermore, in order to build a decarbonization risk money supply ecosystem led by the private sector in the future, JICN must also endeavor to develop human resources who have the ability to discern business that contribute to the realization of a decarbonized society, and who can engage in appropriate dialogue with private-sector businesses through various kinds of engagement activities. ⑤積極的に案件の発掘等に取り組むことにより、蓄積したノウハウを社会に還元すべく、国とも連携すること。 (v) JICN must cooperate with the national government in applying accumulated know-how in ways beneficial to society by actively working on identifying business. ⑥機構は、国に対し、対象事業活動の状況等について、適時・適切に報告するとともに、課題が生じた場合には、国との建設的な意思疎通を通じて、その解決に取り組むこと。 (vi) JICN must report to the national government on the status of the target business activities in a timely and appropriate manner, and when problems arise, work to resolve them through constructive communication with the national government. ⑦機構は、支援決定した対象事業活動の支援継続の妥当性等について、当該対象事業活動の状況に応じ、適切な頻度で検証を行うこと。また、検証結果を踏まえ、運用方針を適切に見直すこと。 (vii) JICN must verify the appropriateness in continuing to provide support for target business activities for which decision to provide support have been made, at appropriate intervals depending on the situation of the target business activity. In addition, based on the results of such verifications, it must make appropriate reviews of its operation policies. ⑧投資に係るリスクを継続的に把握・評価し、専門人材の確保を含めたリスク管理のための体制を整備し、リスク管理を行うこと。また、コンプライアンスリスクの管理も十分に行うこと。 (viii) JICN must continuously identify and assess risks related to investment, develop a system for risk management that includes enlisting specialist personnel, and execute the risk management. Also, it must fully implement compliance risk management. ⑨機構の運営全般に当たっては、環境、社会及びガバナンスへの配慮が適切に行われること。 (ix) JICN must properly consider the Environment, Social and Governance throughout its overall operation. （２）　投資規律の確保 2. Securing Investment Discipline ①投資の決定時等における適切な情報開示を機構が継続的に行うことにより、国民に対する説明責任を果たすとともに、機構に出資する国及び民間事業者等に必要な説明を行うことにより、投資等の運用の透明性を確保すること。その際、個人及び事業者に関する情報の取扱いに十分に留意すること。 (i) JICN must ensure public accountability through proper and continuous information disclosure at the time of investment, etc., and it must ensure the transparency of investment and other operations by providing necessary explanations to the national government and private-sector businesses, etc. that invest in JICN. In so doing, sufficient care must be taken in the handling of information on individuals and businesses. ②民間事業者等の慣行を踏まえ、機構の役職員が責任を持って業務を行う体制や報酬体系を整備すること。 (ii) Considering the practices of private-sector businesses, JICN must establish a system for the executives and staff of JICN to work responsibly and a remuneration system for them. ③投資事業を行う組合等を経由した支援を行う場合においても、政策目的を踏まえた適切な投資が行われるよう、契約等により担保するとともに、適切にフォローアップを行うため、機構は、当該組合等からの所要の報告を求めること。 (iii) Even when JICN provides collateral support through an investment partnership, etc. it must require the relevant partnership, etc. to submit a report to ensure that investments are consistent with policy objectives pursuant to contracts and other agreements in order to properly follow up its investment activities. （３）　機構の長期収益性の確保及び脱炭素社会の実現への寄与 3. Securing the Long-Term Profitability of JICN and Contributing to the Realization of a Decarbonized Society ①機構は、個別の対象事業活動支援を通じて得られる総収入額が、長期的に必要な総支出額（出資者に対する適切な配当を含む。）を上回るように、事業年度ごとに進捗状況や収益性を適宜評価しつつ、長期収益性を確保すること。 (i) JICN must secure long-term profitability while evaluating the progress and profitability of target business activities in each fiscal year so that the total income obtained through the support for target business activities exceeds the necessary gross expenditures over the long term (including appropriate dividends to its investors). ②機構は、長期収益性を確保するために以下の対応を行うこと。 (ii) JICN must take the following measures to secure long-term profitability. イ　対象事業活動の業績が悪化した場合に、その改善に向けた措置を尽くすこと。それでもなお改善が見込めない場合には、対象事業者を含む第三者への保有株式売却等の方策を検討すること。 (a) JICN must take every measure to improve the business performance of the target business activities if the performance deteriorates. If there is no prospect of improvement, it must consider taking proper measures such as selling its shares of the target business to third parties, including the target business operator. ロ　機構による投資全体の規模との関係にも照らして、脱炭素社会の実現に資する幅広い事業領域に対して適切な分散投資を行うことにより、機構全体として適切なポートフォリオの管理を行うこと。 (b) In light of the relationship with the scale of the investment made by JICN, JICN as a whole must manage its investment portfolio by appropriately diversifying its investments in a wide range of business areas that contribute to the realization of a decarbonized society. ③機構は、活動全体による温室効果ガスの排出の量の削減等の進捗状況を適宜評価しつつ、脱炭素社会の実現へ寄与すること。 (iii) JICN must contribute to the realization of a decarbonized society through timely evaluation of the status of progress in reduction, etc. of the amount of greenhouse gas emissions. （４）　民間ステークホルダーとの連携 4. Cooperation with Private Sector Stakeholders ①機構は、機構への民間出資者等の構成に偏りが生じないように努め、機構の中立性を確保すると同時に、民間出資者等とともに、オールジャパンで脱炭素社会の実現に取り組む機運の醸成に継続的に努めること。 (i) JICN must strive to ensure its neutrality without any bias in the composition of private-sector investors and other parties who are stakeholders of JICN, while continuously striving to foster an environment conducive to working together with private-sector investors to realize a decarbonized society through a nation-wide effort. ②機構は、機構への民間出資者等に対して、機構による対象事業活動支援の状況や、それを踏まえて得られた脱炭素技術や市場の動向等に関する情報を踏まえた経営の状況を適時・適切に提供することにより、民間視点のガバナンス確保に努めること。 (ii) JICN must ensure its governance from a private-sector's point of view by providing private investors and other stakeholders of JICN with timely and appropriate information on the status of target business activities including information about matters such as decarbonization technology, market trends and others. ①機構は、対象事業活動に関連する国の行政機関、政府関係機関、地方公共団体及び官民ファンドその他関係者と相互に連携を図り、相乗効果の発揮による効率的な支援を行うこと。 (i) JICN must cooperate with national administrative agencies, government-affiliated agencies, local governments, public-private funds and other relevant parties related to target business activities, and provide efficient support through synergy. ②機構は、民間の商慣習に照らして、適切な運営を行うこと。 (ii) JICN must conduct appropriate operations in light of private-sector business practices. ③機構は、機構の運営に適用される関係法令及び政府としての方針に従うこと。また、政府全体の施策に整合的な支援を行うこと。特に、本邦外で実施する対象事業活動支援を行うに当たっては、我が国の外交政策及び対外経済政策との調和が取られていること。 (iii) JICN must comply with relevant laws and regulations as well as government policies applicable to its operations. In addition, it must provide support that is consistent with the policies of all sectors of Japanese government. In particular, when supporting overseas target business activities, the support must be consistent with Japan's foreign policy and external economic policy. ④機構は、我が国の優れた脱炭素技術の発展にも配慮すること。 (iv) JICN must also give due consideration to the development of Japan's superb decarbonization technology. ⑤機構は、脱炭素の国際的な動向を把握し、適切に対応すること。 (v) JICN must be familiar with international trends in decarbonization and respond appropriately to the dynamic nature of decarbonization. （注）この支援基準における用語のうち、法において定義が定められているものについては、その例による。 Note: Among the terms used in the Support Standards, those for which the relevant Act provides definitions are governed by that Act.