公益通報者保護法に基づく指針(令和3年内閣府告示第118号)の解説(平成十六年六月十八日法律第百二十二号)

Commentaries on the Guidelines under the Whistleblower Protection Act (Cabinet Office Notification No. 118 of 2021) (Act No. 122 of June 18, 2004)

本解説は、「公益通報者保護法の一部を改正する法律」(令和2年法律第51号)の施行時から適用される。

These Commentaries will apply as from the time of enforcement of the Act Partially Amending the Whistleblower Protection Act (Act No. 51 of 2020).

第1 はじめに

Part 1: Introduction

1 本解説の目的

(1) Purpose of these Commentaries

公益通報者保護法(平成16年法律第122号。以下「法」という。)第11条第1項及び第2項は、公益通報対応業務従事者を定めること及び事業者内部における公益通報に応じ、適切に対応するために必要な体制の整備その他の必要な措置をとることを事業者(国の行政機関及び地方公共団体を含む。)に義務付け(以下「公益通報対応体制整備義務等」という。)、内閣総理大臣は、これらの事項に関する指針を定め(同条第4項)、必要があると認める場合には事業者に対して勧告等をすることができる(法第15条)。

Article 11, paragraphs (1) and (2) of the Whistleblower Protection Act (Act No. 122 of 2004; hereinafter referred to as the "Act") require an enterprise (including a national administrative organ or a local government) to designate a person engaged in the activity of dealing with whistleblowing disclosures and to establish a necessary system or otherwise take necessary measures to respond to and appropriately deal with whistleblowing disclosures made within the enterprise (hereinafter referred to as the "obligation to establish a system for dealing with whistleblowing disclosures"). The Prime Minister is authorized to establish guidelines for these matters (paragraph (4) of the same Article) and to issue recommendations, etc., to an enterprise if the Prime Minister finds it necessary to do so (Article 15 of the Act).

事業者がとるべき措置の具体的な内容は、事業者の規模、組織形態、業態、法令違反行為が発生する可能性の程度、ステークホルダーの多寡、労働者等及び役員や退職者の内部公益通報対応体制の活用状況、その時々における社会背景等によって異なり得る。そのため、法第11条第4項に基づき定められた「公益通報者保護法第11条第1項及び第2項の規定に基づき事業者がとるべき措置に関して、その適切かつ有効な実施を図るために必要な指針」*1(令和3年内閣府告示第118号。以下「指針」という。)においては、事業者がとるべき措置の個別具体的な内容ではなく、事業者がとるべき措置の大要が示されている*2。

The specific details of the measures to be taken by an enterprise may differ depending on its size, organizational form, business category, the likelihood of facing legal violations, number of its stakeholders, usage of its system for dealing with internal whistleblowing disclosures by its workers or corresponding persons, officers, and retirees, and the social circumstances at the time, among other factors. For this reason, the "Guidelines Necessary for the Appropriate and Effective Implementation of the Measures to Be Taken by Enterprises Pursuant to Article 11, Paragraphs (1) and (2) of the Whistleblower Protection Act"*1 stated in accordance with Article 11, paragraph (4) (Cabinet Office Notification No. 118 of 2021; hereinafter referred to as the "Guidelines") provide an overview of the measures to be taken by an enterprise instead of the specific and concrete details of these measures.*2

*1 指針において定める事項は、法第11条第1項及び第2項に定める事業者の義務の内容を、その事業規模等にかかわらず具体化したものである。

*1 The Guidelines provide specific information on the details of an enterprise's obligations set forth in Article 11, paragraphs (1) and (2) of the Act, regardless of its size or other factors.

*2 常時使用する労働者数が300人以下の事業者については、事業者の規模や業種・業態等の実情に応じて可能な限り本解説に記載の事項に従った内部公益通報対応体制を整備・運用するよう努める必要がある。

*2 An enterprise that regularly employs no more than 300 workers must strive to establish and operate a system for dealing with internal whistleblowing disclosures in accordance with the statements contained in these Commentaries to the extent possible, depending on the size, business type/category, and other actual circumstances of the enterprise.

事業者がとるべき措置の個別具体的な内容については、各事業者において、指針に沿った対応をとるためにいかなる取組等が必要であるかを、上記のような諸要素を踏まえて主体的に検討を行った上で、内部公益通報対応体制を整備・運用することが必要である。本解説は、事業者におけるこのような検討を後押しするため、「指針を遵守するために参考となる考え方や指針が求める措置に関する具体的な取組例」を示すとともに、「指針を遵守するための取組を超えて、事業者が自主的に取り組むことが期待される推奨事項に関する考え方や具体例」についても併せて示すものである*3*4。

Regarding the specific and concrete details of the measures to be taken by an enterprise, based on factors such as those listed above, each enterprise must proactively consider what approaches and efforts are necessary in order to take actions in line with the Guidelines, before establishing and operating its system for dealing with internal whistleblowing disclosures. In order to support this consideration by an enterprise, these Commentaries provide not only "Approaches that are helpful for an enterprise to comply with the Guidelines and specific examples of efforts on the measures required by the Guidelines," but also "Approaches and specific examples of recommended actions concerning which an enterprise is expected to work proactively, beyond the efforts to comply with the Guidelines."*3*4

*3本解説は、法第2条第1項に定める「事業者」を対象とするものである。本解説では、一般的な用語として用いられることの多い「社内調査」「子会社」等の表現を用いているが、これらが典型的に想定する会社形態の営利企業のみならず、同様の状況にあるその他の形態の事業者においても当てはまるものである。

*3 These Commentaries are intended for "an enterprises" as referred to in Article 2, paragraph (1) of the Act. While these Commentaries use such terms as "internal investigation" and "subsidiary," which are frequently used as general terms, these Commentaries apply not only to commercial companies in company form that are typically referred to by these terms but also to enterprises in any other form that are in similar situations.

*4本解説では、法が定める内部公益通報への対応体制等について記載しているが、内部公益通報には該当しない、事業者が定める内部規程等に基づく通報についても、本解説で規定する内容に準じた対応を行うよう努めることが望ましい。

*4 While these Commentaries also provide an explanation about the system required by the Act to deal with internal whistleblowing disclosures, when an enterprise receives a report that is not an internal whistleblowing disclosure but is made under its internal rules or other rules, it is desirable that the enterprise strives to handle the report in accordance with the content contained in these Commentaries.

2 事業者における内部公益通報制度の意義

(2) Significance of the system for dealing with internal whistleblowing disclosures in an enterprise

事業者が実効性のある内部公益通報対応体制を整備・運用することは、法令遵守の推進や組織の自浄作用の向上に寄与し、ステークホルダーや国民からの信頼の獲得にも資するものである。また、内部公益通報制度を積極的に活用したリスク管理等を通じて、事業者が適切に事業を運営し、充実した商品・サービスを提供していくことは、事業者の社会的責任を果たすとともに、ひいては持続可能な社会の形成に寄与するものである。

The establishment and operation of an effective system for dealing with internal whistleblowing disclosures by an enterprise will contribute to the promotion of its legal compliance and to the improvement of its organizational self-cleansing function, and will help the enterprise to earn the trust of its stakeholders and the public. In addition, where an enterprise operates its business appropriately and provides useful products and services through risk management and other actions that actively utilize the system for dealing with internal whistleblowing disclosures, the enterprise will fulfill its social responsibility and contribute to the formation of a sustainable society.

以上の意義を踏まえ、事業者は、公正で透明性の高い組織文化を育み、組織の自浄作用を健全に発揮させるため、経営トップの責務として、法令等を踏まえた内部公益通報対応体制を構築するとともに、事業者の規模や業種・業態等の実情に応じて一層充実した内部公益通報対応の仕組みを整備・運用することが期待される。

In light of the significance of the objectives described above, in order to nurture a fair, highly-transparent corporate culture and to allow the enterprise to soundly demonstrate its organizational self-cleansing function, as responsibilities of top management, an enterprise is expected to establish a system for dealing with internal whistleblowing disclosures pursuant to applicable laws, regulations, etc. and to set up and operate more sophisticated mechanisms for dealing with internal whistleblowing disclosures according to the size, business type/category, and other actual circumstances of the enterprise.

第2 本解説の構成

Part 2: Structure of these Commentaries

本解説は、「公益通報者保護法に基づく指針等に関する検討会報告書」(令和3年4月21日公表)(以下「指針等検討会報告書」という。)の提言内容を基礎に、事業者のコンプライアンス経営への取組強化と社会経済全体の利益確保のために、法を踏まえて事業者が自主的に取り組むことが推奨される事項を記載した「公益通報者保護法を踏まえた内部通報制度の整備・運用に関する民間事業者向けガイドライン」(平成28年12月9日公表)(以下「民間事業者ガイドライン」という。)の規定を盛り込んだものである。

These Commentaries are based on the recommendations made in the "Report of the Committee for Discussing Guidelines under the Whistleblower Protection Act" (published on April 21, 2021) (hereinafter referred to as the "Guidelines Discussion Committee Report") and include certain provisions of the “Guidelines for Private Enterprises Regarding the Development and Operation of Internal Reporting Systems Based on the Whistleblower Protection Act” (published on December 9, 2016) (hereinafter referred to as the "Private Enterprise Guidelines"), which contain recommended actions that should be worked on proactively by enterprises based on the Act in order to enhance enterprises' efforts for compliance management and to secure benefits for society and economy at large.

そのため、本解説には、公益通報対応体制整備義務等及び指針を遵守するために必要な事項に加え、そのほかに事業者が自主的に取り組むことが推奨される事項が含まれている。指針の各規定の解説を記載した「第3 指針の解説」(構成は下記のとおり。)では、両者の区別の明確化のため、前者は『指針を遵守するための考え方や具体例』の項目に、後者は『その他の推奨される考え方や具体例』の項目にそれぞれ記載した。

Therefore, these Commentaries not only provide information necessary for an enterprise to comply with the obligation to establish a system for dealing with whistleblowing disclosures and with the Guidelines but also contain recommended actions that should be worked on independently by an enterprise. In order to clearly distinguish between that information and these recommended actions, Part 3, "Commentaries on the Guidelines," which contains commentaries (whose structure is as shown below) on the provisions of the Guidelines, provides two separate categories of information under two separate headings, with the former category of information provided under the heading, "Approaches and specific examples for compliance with the Guidelines," and the latter under the heading, "Other recommended approaches and specific examples."

項目 Heading	概要 Description
1 『指針の本文』 (i) "Text of the Guidelines"	指針の規定を項目ごとに記載した項目 Each relevant provision of the Guidelines.
2 『指針の趣旨』 (ii) "Intent of the Guidelines"	指針の各規定について、その趣旨・目的・背景等を記載した項目 The intent, purpose, background, etc. of the relevant provision of the Guidelines.
3 『指針を遵守するための考え方や具体例』 (iii) "Approaches and specific examples for compliance with the Guidelines"	指針を遵守するために参考となる考え方(例:指針の解釈)や指針が求める措置に関する具体的な取組例を記載した項目 Approaches that are helpful for an enterprise to comply with the Guidelines (e.g., interpretations of the Guidelines) and specific examples of efforts on the measures required by the Guidelines
4 『その他の推奨される考え方や具体例』 (iv) "Other recommended approaches and specific examples"	指針を遵守するための取組を超えて、事業者が自主的に取り組むことが期待される推奨事項に関する考え方や具体例を記載した項目 Approaches and specific examples of recommended actions on which an enterprise is expected to work proactively, beyond the efforts to comply with the Guidelines

前述のとおり、指針を遵守するために事業者がとるべき措置の具体的な内容は、事業者の規模、組織形態、業態、法令違反行為が発生する可能性の程度、ステークホルダーの多寡、労働者等及び役員や退職者の内部公益通報対応体制の活用状況、その時々における社会背景等によって異なり得る。公益通報対応体制整備義務等が義務付けられている事業者は、従業員数300名程度の事業者から5万人を超えるグローバル企業まで多種多様であるところ、指針及び本解説において画一的に事業者がとるべき措置を定め、一律な対応を求めることは適切ではなく、また、現実的ではない。そのため、本解説は、指針に沿った対応をとるに当たり参考となる考え方や具体例を記載したものであり、本解説の具体例を採用しない場合であっても、事業者の状況等に即して本解説に示された具体例と類似又は同様の措置を講ずる等、適切な対応を行っていれば、公益通報対応体制整備義務等違反となるものではない。

As described above, the specific details of the measures to be taken by an enterprise in order to comply with the Guidelines may differ depending on its size, organizational form, business category, the likelihood of facing legal violations, number of its stakeholders, usage of its system for dealing with internal whistleblowing disclosures by its workers or corresponding person., officers, and retirees, and social circumstances at the time, among other factors. Under the current circumstance where the obligation to establish a system for dealing with whistleblowing disclosures is imposed on a wide variety of enterprises ranging from those with about 300 employees to global companies with more than 50,000 employees, it is neither appropriate nor practical to require all enterprises to take uniform actions by specifying uniform measures to be taken by enterprises in the Guidelines and these Commentaries. For this reason, these Commentaries provide approaches and specific examples that are helpful for an enterprise to take actions in line with the Guidelines. Even if an enterprise chooses not to do the same things as the specific examples given in these Guidelines, the enterprise is not in breach of the obligation to establish a system for dealing with whistleblowing disclosures if it takes measures similar or comparable to the specific examples given in these Commentaries or otherwise takes appropriate actions in light of its situation and other factors.

事業者においては、まずは『指針を遵守するための考え方や具体例』に記載されている内容を踏まえつつ、各事業者の状況等を勘案して指針に沿った対応をとるための検討を行った上で、内部公益通報対応体制を整備・運用することが求められる。他方で、『その他の推奨される考え方や具体例』に記載されている内容についても、法の理念の達成や事業者の法令遵守の観点からは重要な考え方や取組であり、事業者がこれらの事項について取り組むことで、事業者のコンプライアンス経営の強化や社会経済全体の利益の確保がより一層促進することが期待される。

An enterprise is expected to establish and operate a system for dealing with internal whistleblowing disclosures by first taking into consideration the information provided under the heading, "Other recommended approaches and specific examples” for compliance with the Guidelines, and then considering actions to be taken in line with the Guidelines, while taking its circumstances and other factors into account. On the other hand, the approaches and efforts described under the heading, "Other recommended approaches and specific examples," are also important in achieving legal principles and an enterprise's legal compliance. It is expected that an enterprise's efforts concerning these matters will further promote the enhancement of its compliance management and the securing of benefits for society and the economy at large.

なお、本解説に用いる用語の意味は、本解説本文で定義している用語以外については指針において用いられているものと同様である。

Please note that the terms used in these Commentaries have the same meanings as those used in the Guidelines, unless otherwise referred to in the main text of these Commentaries.

第3 指針の解説

Part 3: Commentaries on the Guidelines

I 従事者の定め(法第11条第1項関係)

I. Designation of a person engaged in the activity of dealing with whistleblowing disclosures (Re: Article 11, paragraph (1) of the Act)

1 従事者として定めなければならない者の範囲

(1) Scope of persons who must be designated as a person engaged in the activity of dealing with whistleblowing disclosures

1 指針本文

(i) Text of the Guidelines

事業者は、内部公益通報受付窓口において受け付ける内部公益通報に関して公益通報対応業務を行う者であり、かつ、当該業務に関して公益通報者を特定させる事項を伝達される者を、従事者として定めなければならない。

An enterprise must designate as a person engaged in the activity of dealing with whistleblowing disclosures a person who conducts the activity of dealing with whistleblowing disclosures with respect to internal whistleblowing disclosures received by the enterprise's internal whistleblowing contact points and to whom information allowing the identification of whistleblowers is conveyed in connection with such activity.

2 指針の趣旨

(ii) Intent of the Guidelines

公益通報者を特定させる事項の秘匿性を確保し、内部公益通報を安心して行うためには、公益通報対応業務のいずれの段階においても公益通報者を特定させる事項が漏れることを防ぐ必要がある。

In order for an enterprise to secure the confidentiality of information that allows the identification of whistleblowers and to allow whistleblowers to make internal whistleblowing disclosures with peace of mind, the enterprise must prevent leakage of information that allows the identification of whistleblowers at all stages of the activity of dealing with whistleblowing disclosures.

また、法第11条第2項において事業者に内部公益通報対応体制の整備等を求め、同条第1項において事業者に従事者を定める義務を課した趣旨は、公益通報者を特定させる事項について、法第12条の規定により守秘義務を負う従事者による慎重な管理を行わせるためであり、同趣旨を踏まえれば、内部公益通報受付窓口において受け付ける*5内部公益通報に関して、公益通報者を特定させる事項*6を伝達される者を従事者として定めることが求められる。

Regarding the requirement of an enterprise to establish a system for dealing with internal whistleblowing disclosures and to take other measures in Article 11, paragraph (2) of the Act, and the imposition on an enterprise of the obligation to designate a person engaged in the activity of dealing with whistleblowing disclosures in paragraph (1) of the same Article, the intent is to ensure that information that allows the identification of whistleblowers is managed carefully by the person engaged in the activity of dealing with whistleblowing disclosures who has confidentiality obligations under Article 12 of the Act. In light of this intent, an enterprise is required to designate as a person engaged in the activity of dealing with whistleblowing disclosures a person to whom information that allows the identification of whistleblowers*6 is conveyed in connection with internal whistleblowing disclosures received*5 through internal whistleblowing contact points.

*5内部公益通報を「受け付ける」とは、内部公益通報受付窓口のものとして表示された連絡先(電話番号、メールアドレス等)に直接内部公益通報がされた場合だけではなく、例えば、公益通報対応業務に従事する担当者個人のメールアドレス宛てに内部公益通報があった場合等、実質的に同窓口において内部公益通報を受け付けたといえる場合を含む。

*5 To "receive" an internal whistleblowing disclosure includes not only cases where an internal whistleblowing disclosure is made directly to the contact means (i.e., telephone number, email, etc.) that are provided as being internal whistleblowing contact points, but also cases where an internal whistleblowing disclosure is deemed to have been made substantially to the same contact point, such as where an internal whistleblowing disclosure is made to a personal email address of a person in charge of the activity of dealing with whistleblowing disclosures.

*6「公益通報者を特定させる事項」とは、公益通報をした人物が誰であるか「認識」することができる事項をいう。公益通報者の氏名、社員番号等のように当該人物に固有の事項を伝達される場合が典型例であるが、性別等の一般的な属性であっても、当該属性と他の事項とを照合させることにより、排他的に特定の人物が公益通報者であると判断できる場合には、該当する。「認識」とは刑罰法規の明確性の観点から、公益通報者を排他的に認識できることを指す。

*6 "Information that allows the identification of whistleblowers" means information that allows people to "identify" who made the relevant respective whistleblowing disclosures. Typical examples of information conveyed include the name, employee number, and other details specific to the particular person who made a whistleblowing disclosure. However, gender and other general attributes also constitutes information that allows the identification of the whistleblower if they allow people to exclusively determine that the particular person is the whistleblower by collating these attributes with other information. To "identify" here refers to being able to exclusively identify the whistleblower from the viewpoint of the clarity of penal law.

3 指針を遵守するための考え方や具体例*7

(iii) Approaches and specific examples for compliance with the Guidelines*7

*7実効性の高い内部公益通報制度を運用するためには、公益通報者対応、調査、事実認定、是正措置、再発防止、適正手続の確保、情報管理、周知啓発等に係る担当者の誠実・公正な取組と知識・スキルの向上が重要であるため、必要な能力・適性を有する者を従事者として配置することが重要である。

*7 In order to operate an effective system for dealing with internal whistleblowing disclosures, it is important that persons in charge of dealing with whistleblowers, conducting investigations, finding facts, taking rectification measures, preventing recurrence, securing due process, managing information, and disseminating information and raising awareness, among other things, work fairly and sincerely on these matters and improve their knowledge and skills. It is therefore important to appoint persons who have the required abilities and aptitudes as persons engaged in the activity of dealing with whistleblowing disclosures.

・内部公益通報の受付、調査、是正に必要な措置の全て又はいずれかを主体的に行う業務及び当該業務の重要部分について関与する業務を行う場合に、「公益通報対応業務」に該当する。

Where a person performs the duty of proactively implementing all or any of the measures necessary to receive and investigate internal whistleblowing disclosures and to rectify relevant issues or the duty of being involved in important parts of that duty,, the person conducts "activity of dealing with whistleblowing disclosures."

・事業者は、コンプライアンス部、総務部等の所属部署の名称にかかわらず、上記指針本文で定める事項に該当する者であるか否かを実質的に判断して、従事者として定める必要がある。

An enterprise must designate a person as a person engaged in the activity of dealing with whistleblowing disclosures by determining whether or not the person substantially meets the requirements set forth in the text of the Guidelines cited above, regardless of the name of the department to which the person belongs, such as the compliance division or general affairs division.

・事業者は、内部公益通報受付窓口において受け付ける内部公益通報に関して公益通報対応業務を行うことを主たる職務とする部門の担当者を、従事者として定める必要がある。それ以外の部門の担当者であっても、事案により上記指針本文で定める事項に該当する場合には、必要が生じた都度、従事者として定める必要がある*8。

An enterprise must designate as a person engaged in the activity of dealing with whistleblowing disclosures a person in charge of the department whose main function is to conduct the activity of dealing with whistleblowing disclosures in connection with internal whistleblowing disclosures received through the enterprise's internal whistleblowing contact points. Depending on the case, an enterprise must designate as persons engaged in the activity of dealing with whistleblowing disclosures, even if the person is in charge of other departments, if that person meets the requirements set forth in the text of the Guidelines cited above.*8

*8 公益通報の受付、調査、是正に必要な措置について、主体的に行っておらず、かつ、重要部分について関与していない者は、「公益通報対応業務」を行っているとはいえないことから、従事者として定める対象には該当しない。例えば、社内調査等におけるヒアリングの対象者、職場環境を改善する措置に職場内において参加する労働者等、製造物の品質不正事案に関する社内調査において品質の再検査を行う者等であって、公益通報の内容を伝えられたにとどまる者等は、公益通報の受付、調査、是正に必要な措置について、主体的に行っておらず、かつ、重要部分について関与していないことから、たとえ調査上の必要性に応じて公益通報者を特定させる事項を伝達されたとしても、従事者として定めるべき対象には該当しない。ただし、このような場合であっても、事業者における労働者等及び役員として、内部規程に基づき(本解説本文第3.II.3.(4)「内部規程の策定及び運用に関する措置」参照)範囲外共有(本解説本文第3.II.2.(2)「範囲外共有等の防止に関する措置」参照)をしてはならない義務を負う。

*8 Persons who do not proactively implement any of the measures necessary to receive and investigate internal whistleblowing disclosures and to rectify relevant issues and who are not involved in important parts of those measures, are not subject to designation as persons engaged in the activity of dealing with whistleblowing disclosures, since the persons cannot be said to be conducting the activity of dealing with whistleblowing disclosures. For example, when the details of a whistleblowing disclosure are simply conveyed to persons who are interviewed during an internal investigation or similar procedure, or to workers or corresponding persons who participate in measures to improve the work environment within their workplace, or to persons who conducts re-inspection of quality during an internal investigation of a case of product quality misconduct, these persons are not persons to be designated as persons engaged in the activity of dealing with whistleblowing disclosures even if information that allows the identification of the whistleblower is conveyed to them out of the necessity to do so for investigation purposes, because they do not proactively implement any of the measures necessary to receive and investigate internal whistleblowing disclosures and to rectify relevant issues, nor are they involved in important parts of those measures. However, even in such case, these persons have the obligation to avoid sharing beyond the minimum required degree of information (see Part 3, II 2 (2), "Measures for preventing sharing beyond the minimum required degree of information, etc." in the main text of these Commentaries) under applicable internal rules (see Part 3, II 3 (4), "Measures for establishing and applying internal rules" in the main text of these Commentaries) in their capacity as workers or corresponding persons or officers of the enterprise.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

必要が生じた都度従事者として定める場合においては、従事者の指定を行うことにより、社内調査等が公益通報を端緒としていることを当該指定された者に事実上知らせてしまう可能性がある。そのため、公益通報者保護の観点からは、従事者の指定をせずとも公益通報者を特定させる事項を知られてしまう場合を除いて、従事者の指定を行うこと自体の是非について慎重に検討することも考えられる。

In cases where a person is designated as a person engaged in the activity of dealing with whistleblowing disclosures on a case-by-case basis whenever necessary, there is a possibility that designating the person as a person engaged in the activity of dealing with whistleblowing disclosures itself practically tells the person that the relevant internal investigation or other procedure is triggered by a whistleblowing disclosure. Therefore, from the viewpoint of protection of the whistleblower, the enterprise should perhaps carefully consider whether or not it is appropriate to designate the person as a person engaged in the activity of dealing with whistleblowing disclosures, excluding cases where the person already has access to information that allows the identification of the whistleblower even if the person is not designated as a person engaged in the activity of dealing with whistleblowing disclosures.

2 従事者を定める方法

(2) Procedure for designating a person engaged in the activity of dealing with whistleblowing disclosures

1 指針本文

(i) Text of the Guidelines

事業者は、従事者を定める際には、書面により指定をするなど、従事者の地位に就くことが従事者となる者自身に明らかとなる方法により定めなければならない。

When designating a person engaged in the activity of dealing with whistleblowing disclosures, an enterprise must do so in writing or in any other manner that makes it clear to the person who is to become a person engaged in the activity of dealing with whistleblowing disclosures that they are to assume the position of the person engaged in the activity of dealing with whistleblowing disclosures.

2 指針の趣旨

(ii) Intent of the Guidelines

従事者は、法第12条において、公益通報者を特定させる事項について、刑事罰により担保された守秘義務を負う者であり、公益通報者を特定させる事項に関して慎重に取り扱い、予期に反して刑事罰が科される事態を防ぐため、自らが刑事罰で担保された守秘義務を負う立場にあることを明確に認識している必要がある。

A person engaged in the activity of dealing with whistleblowing disclosures is a person who has an obligation secured by criminal penalties to maintain the confidentiality of information that allows the identification of whistleblowers, under Article 12 of the Act. In order to ensure that a person engaged in the activity of dealing with whistleblowing disclosures carefully handles information that allows the identification of whistleblowers and to prevent a person engaged in the activity of dealing with whistleblowing disclosures from being unexpectedly subjected to criminal penalties, a person engaged in the activity of dealing with whistleblowing disclosures must be made clearly aware that the person has confidentiality obligations that are secured by criminal penalties.

3 指針を遵守するための考え方や具体例

(iii) Approaches and specific examples for compliance with the Guidelines

・従事者を定める方法として、従事者に対して個別に通知する方法のほか、内部規程等において部署・部署内のチーム・役職等の特定の属性で指定することが考えられる。後者の場合においても、従事者の地位に就くことを従事者となる者自身に明らかにする必要がある。

Possible means in which persons engaged in the activity may be designated include giving notice to each of the persons engaged in the activity or designating persons engaged in the activity in terms of specific attributes, such as a department, a team in a department, or job titles, in internal rules or other guidelines. Even in the latter case, the enterprise must make it clear to each person becoming a person engaged in the activity of dealing with whistleblowing disclosures that the person is to take the post of a person engaged in the activity of dealing with whistleblowing disclosures.

・従事者を事業者外部に委託する際においても、同様に、従事者の地位に就くことが従事者となる者自身に明らかとなる方法により定める必要がある。

Similarly, in cases where an enterprise contracts out the activity of a person engaged in the activity of dealing with whistleblowing disclosures to an external party, the enterprise must designate a person engaged in the activity of dealing with whistleblowing disclosures in a manner that makes it clear to each person becoming a person engaged in the activity of dealing with whistleblowing disclosures that the person is to take the post of a person engaged in the activity of dealing with whistleblowing disclosures.

II 内部公益通報対応体制の整備その他の必要な措置(法第11条第2項関係)

II. Establishment of a system for dealing with internal whistleblowing disclosures, and other necessary measures (Re: Article 11, paragraph (2) of the Act)

1 部門横断的な公益通報対応業務を行う体制の整備

(1) Establishment of a system for conducting cross-functional activity of dealing with whistleblowing disclosures

(1) 内部公益通報受付窓口の設置等

1. Establishment of internal whistleblowing contact points and related measures

1 指針本文

(i) Text of the Guidelines

内部公益通報受付窓口を設置し、当該窓口に寄せられる内部公益通報を受け、調査をし、是正に必要な措置をとる部署及び責任者を明確に定める。

The enterprise must establish internal whistleblowing contact points, and must clearly designate the departments and responsible persons that are to receive internal whistleblowing disclosures received by the contact points, conduct investigations, and take measures necessary for rectification.

2 指針の趣旨

(ii) Intent of the Guidelines

事業者において、通報対象事実に関する情報を早期にかつ円滑に把握するためには、内部公益通報を部門横断的に受け付ける*9窓口を設けることが極めて重要である。そして、公益通報対応業務が責任感を持って実効的に行われるためには、責任の所在を明確にする必要があるため、内部公益通報受付窓口において受け付ける内部公益通報に関する公益通報対応業務を行う部署及び責任者*10を明確に定める必要がある。このような窓口及び部署は、職制上のレポーティングライン*11も含めた複数の通報・報告ラインとして、法令違反行為を是正することに資するものであり、ひいては法令違反行為の抑止にもつながるものである。

In order for an enterprise to collect information pertaining to reportable facts promptly and smoothly, it is imperative to establish contact points that receive internal whistleblowing disclosures in a cross-functional manner.*9 Then, in order for the activity of dealing with whistleblowing disclosures to be performed effectively and responsibly, the enterprise must clarify who is responsible for the activity, and must therefore clearly designate the departments and responsible persons*10 that are to conduct the activity of dealing with whistleblowing disclosures for internal whistleblowing disclosures received through the internal whistleblowing contact points. These contact points and departments will contribute to the rectification of violations of law by forming multiple reporting lines, including hierarchical reporting lines,*11 and will then lead to the prevention of violations of law.

*9「部門横断的に受け付ける」とは、個々の事業部門から独立して、特定の部門からだけではなく、全部門ないしこれに準ずる複数の部門から受け付けることを意味する。

*9 To "receive internal whistleblowing disclosures in a cross-functional manner" means receiving these disclosures not only from specific departments but also from all departments or multiple departments equivalent thereto, independent from individual business departments.

*10「部署及び責任者」とは、内部公益通報受付窓口を経由した内部公益通報に係る公益通報対応業務について管理・統括する部署及び責任者をいう。

*10 The term "departments and responsible persons" means the departments and responsible persons that manage and supervise the activity of dealing with whistleblowing disclosures for internal whistleblowing disclosures received through internal whistleblowing contact points.

*11「職制上のレポーティングライン」とは、組織内において指揮監督権を有する上長等に対する報告系統のことをいう。職制上のレポーティングラインにおける報告(いわゆる上司等への報告)やその他の労働者等及び役員に対する報告についても内部公益通報に当たり得る。

*11 The term "hierarchical reporting lines" means the reporting lines leading up to supervisors or other superiors who are authorized to provide guidance and supervision in the organization. A report made through a hierarchical reporting lines (i.e., a report to the whistleblower's so-called boss or equivalent) or any other report to a worker or corresponding person or an officer may also constitute an internal whistleblowing disclosure.

3 指針を遵守するための考え方や具体例

(iii) Approaches and specific examples for compliance with the Guidelines

・ある窓口が内部公益通報受付窓口に当たるかは、その名称ではなく、部門横断的に内部公益通報を受け付けるという実質の有無により判断される。

Whether or not a certain contact point constitutes an internal whistleblowing contact point is determined not based on its name but on whether or not it actually receives internal whistleblowing disclosures in a cross-functional manner.

・調査や是正に必要な措置について内部公益通報受付窓口を所管する部署や責任者とは異なる部署や責任者を定めることも可能である。

An enterprise is allowed to designate departments and/or responsible persons to conduct investigations and/or take measures necessary for rectification that are not the departments and/or responsible persons in charge of internal whistleblowing contact points.

・内部公益通報受付窓口については、事業者内の部署に設置するのではなく、事業者外部(外部委託先、親会社等)に設置することや、事業者の内部と外部の双方に設置することも可能である。

An enterprise is allowed to establish its internal whistleblowing contact points outside the enterprise (i.e., an external contractor, the enterprise's parent company, etc.) or both inside and outside the enterprise, instead of only at its internal departments.

・組織の実態に応じて、内部公益通報受付窓口が他の通報窓口(ハラスメント通報・相談窓口等)を兼ねることや、内部公益通報受付窓口を設置した上、これとは別に不正競争防止法違反等の特定の通報対象事実に係る公益通報のみを受け付ける窓口を設置することが可能である。

Depending on its actual organizational structure, an enterprise is allowed to use its internal whistleblowing contact points concurrently as contact points for other types of reports (such as harassment reports and consultation requests) or to establish internal whistleblowing contact points and then establish separate contact points that only receive whistleblowing disclosures related to a specific type of reportable fact, such as violation of the Unfair Competition Prevention Act.

・調査・是正措置の実効性を確保するための措置を講ずることが必要である。例えば、公益通報対応業務の担当部署への調査権限や独立性の付与、必要な人員・予算等の割当等の措置が考えられる。

An enterprise must take measures to ensure the effectiveness of investigations and rectification measures. Possible measures to be taken include giving investigative authority and independence, and allocating necessary persons engaged in the activity, budget, etc. to the department in charge of the activity of dealing with whistleblowing disclosures.

4 その他に推奨される考え方や具体例*12

(iv) Other recommended approaches and specific examples*12

*12 経営上のリスクに係る情報が、可能な限り早期にかつ幅広く寄せられるようにするため、内部公益通報受付窓口の運用に当たっては、敷居が低く、利用しやすい環境を整備することが望ましい。また、実効性の高い内部公益通報対応体制を整備・運用するとともに、職場の管理者等(公益通報者又は公益通報を端緒とする調査に協力した者の直接又は間接の上司等)に相談や通報が行われた場合に適正に対応されるような透明性の高い職場環境を形成することが望ましい。

*12 In order to receive information pertaining to managerial risks as promptly as possible and from as wide a range of sources as possible, it is recommended that an enterprise operate internal whistleblowing contact points by providing an environment that gives easy and friendly access to these contact points. It is also recommended that an enterprise establish and operate an effective system for dealing with internal whistleblowing disclosures and create a transparent work environment where consultation requests and reports made to the manager or supervisor of the workplace (such as the direct or indirect supervisor of a whistleblower or of a person who cooperated in an investigation triggered by a whistleblowing disclosure) would be handled appropriately.

・内部公益通報受付窓口を設置する場合には、例えば、以下のような措置等を講じ、経営上のリスクにかかる情報を把握する機会の拡充に努めることが望ましい。

Where an enterprise establishes internal whistleblowing contact points, it is recommended that the enterprise strives to expand opportunities to collect information pertaining to managerial risks by taking the following measures, for example:

子会社や関連会社における法令違反行為の早期是正・未然防止を図るため、企業グループ本社等において子会社や関連会社の労働者等及び役員並びに退職者からの通報を受け付ける企業グループ共通の窓口を設置すること*13

In order to promptly rectify and prevent violations of law at subsidiaries and affiliated companies, it is recommended that a contact point be established at the parent company or similar level of the company group and be shared by the group companies to receive reports from workers or corresponding persons, officers, and retirees of subsidiaries and affiliated companies. *13

*13 子会社や関連会社において、企業グループ共通の窓口を自社の内部公益通報受付窓口とするためには、その旨を子会社や関連会社自身の内部規程等において「あらかじめ定め」ることが必要である(法第2条第1項柱書参照)。また、企業グループ共通の窓口を設けた場合であっても、当該窓口を経由した公益通報対応業務に関する子会社や関連会社の責任者は、子会社や関連会社自身において明確に定めなければならない。

*13 If a subsidiary or affiliated company wishes to claim a contact point shared by the company group as the subsidiary or affiliated company's contact point, the shared contact point must be "designated" as the subsidiary or affiliated company's contact point "in advance" in the subsidiary or affiliated company's own internal rules or guidelines (see the main clause of paragraph (1) of Article 2 of the Act). Even in the case a contact point shared by the company group is established, the subsidiary or affiliate must clearly designate their responsible person regarding the activity of dealing with whistleblowing disclosures received through the contact point shared by the company group. .

サプライチェーン等におけるコンプライアンス経営を推進するため、関係会社・取引先を含めた内部公益通報対応体制を整備することや、関係会社・取引先における内部公益通報対応体制の整備・運用状況を定期的に確認・評価した上で、必要に応じ助言・支援をすること

In order to promote compliance management in the supply chain or other systems, it is recommended that the enterprise establish a system for dealing with internal whistleblowing disclosures that covers its related companies and business partners, and that the enterprise periodically check and evaluate how its related companies and business partners have established and operated their systems for dealing with internal whistleblowing disclosures and provide advice and support to these related companies and business partners where necessary.

中小企業の場合には、何社かが共同して事業者の外部(例えば、法律事務所や民間の専門機関等)に内部公益通報受付窓口を委託すること

In the case of small or medium companies, it is recommended that several companies jointly contract out the activity of internal whistleblowing contact points to an external party (such as a law office or private professional organization).

事業者団体や同業者組合等の関係事業者共通の内部公益通報受付窓口を設けること

It is recommended that an internal whistleblowing contact point be established to be shared by related companies, such as a trade association or trade guild.

人事部門に内部公益通報受付窓口を設置することが妨げられるものではないが、人事部門に内部公益通報をすることを躊躇(ちゅうちょ)する者が存在し、そのことが通報対象事実の早期把握を妨げるおそれがあることにも留意する。

An enterprise is not precluded from establishing an internal whistleblowing contact point at its personnel department, but should keep in mind that some people could hesitate to make internal whistleblowing disclosures to the personnel department, which may prevent early detection of reportable facts.

(2) 組織の長その他幹部からの独立性の確保に関する措置

2. Measures for securing independence from organizational heads and other executives

1 指針本文

(i) Text of the Guidelines

内部公益通報受付窓口において受け付ける内部公益通報に係る公益通報対応業務に関して、組織の長その他幹部に関係する事案については、これらの者からの独立性を確保する措置をとる。

The enterprise must take measures to ensure that in cases where an organizational head or other executives are involved, the activity of dealing with whistleblowing disclosures for internal whistleblowing disclosures received through the internal whistleblowing contact points is conducted independently from these executives.

2 指針の趣旨

(ii) Intent of the Guidelines

組織の長その他幹部*14が主導・関与する法令違反行為も発生しているところ、これらの者が影響力を行使することで公益通報対応業務が適切に行われない事態を防ぐ必要があること、これらの者に関する内部公益通報は心理的ハードルが特に高いことを踏まえれば、組織の長その他幹部から独立した内部公益通報対応体制を構築する必要がある*15。

There have been violations of law in which an organizational head and/or other executives*14 played a leading role or were involved. In light of the fact that an enterprise must prevent situations where the activity of dealing with whistleblowing disclosures is not performed properly due to influence exerted by its executives, and in light of the particularly high psychological hurdles faced by members of the organization in making internal whistleblowing disclosures in which these executives are involved, an enterprise must establish a system for dealing with internal whistleblowing disclosures that is independent from organizational heads and other executives. *15

*14 「幹部」とは、役員等の事業者の重要な業務執行の決定を行い又はその決定につき執行する者を指す。

*14 "Executives" refers to the enterprise's officers and other persons who make or execute decisions concerning important operations of the enterprise.

*15 上記指針本文が求める措置は、内部公益通報受付窓口を事業者の外部に設置すること等により内部公益通報の受付に関する独立性を確保するのみならず、調査及び是正に関しても独立性を確保する措置をとることが求められる。

*15 The measures required by the Text of the Guidelines cited above are measures not only to ensure independence in terms of receipt of internal whistleblowing disclosures by means such as establishing internal whistleblowing contact points outside the enterprise, but also to ensure independence in terms of investigation and rectification.

3 指針を遵守するための考え方や具体例*16

(iii) Approaches and specific examples for compliance with the Guidelines *16

*16 法第11条第2項について努力義務を負うにとどまる中小事業者においても、組織の長その他幹部からの影響力が不当に行使されることを防ぐためには、独立性を確保する仕組みを設ける必要性が高いことに留意する必要がある。

*16 While small and medium enterprises only have an obligation to make efforts to achieve what is required by Article 11, paragraph (2) of the Act, these enterprises still must keep in mind that in order to prevent the organizational heads and other executives from unduly exerting influence, it is highly necessary to establish mechanisms to ensure the independence of the system for dealing with internal whistleblowing disclosures from these organizational heads and other executives.

・組織の長その他幹部からの独立性を確保する方法として、例えば、社外取締役や監査機関(監査役、監査等委員会、監査委員会等)にも報告を行うようにする、社外取締役や監査機関からモニタリングを受けながら公益通報対応業務を行う等が考えられる。

Possible means to ensure independence from organizational heads and other executives include, for example, making reports to outside directors and/or auditing bodies (such as company auditors, audit and supervisory committee or audit committee), and performing the activity of dealing with whistleblowing disclosures under monitoring by outside directors and/or auditing bodies.

・組織の長その他幹部からの独立性を確保する方法の一環として、内部公益通報受付窓口を事業者外部(外部委託先、親会社等)に設置することも考えられる*17。単一の内部公益通報受付窓口を設ける場合には当該窓口を通じた公益通報に関する公益通報対応業務について独立性を確保する方法のほか、複数の窓口を設ける場合にはそれらのうち少なくとも一つに関する公益通報対応業務に独立性を確保する方法等、事業者の規模に応じた方法も考えられる。

As part of the means to ensure independence from organizational heads and other executives, the enterprise may establish internal whistleblowing contact points outside the enterprise (i.e., an external contractor, the enterprise's parent company, etc.). *17 An enterprise may also choose means according to its size, such as: where an enterprise chooses to establish a single internal whistleblowing contact point, the enterprise may ensure the independence of the activity of dealing with whistleblowing disclosures for whistleblowing disclosures received through the contact point; or where an enterprise chooses to establish two or more contact points, the enterprise may ensure the independence of the activity of dealing with whistleblowing disclosures for at least one of the contact points.

*17 事業者外部への内部公益通報受付窓口の設置においては、本解説第3.II.1.(4)4の2点目及び3点目についても留意する。

*17 For the establishment of internal whistleblowing contact points outside the enterprise, see also the 2nd and 3rd points listed in Part 3, II 1 (4) (iv) below.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

組織の長その他幹部からの独立性を確保するために、例えば、以下のような措置等をとることが考えられる。

Examples of measures that an enterprise could take to ensure independence from organizational heads and other executives include the following:

企業グループ本社等において子会社や関連会社の労働者等及び役員からの通報を受け付ける企業グループ共通の窓口を設置すること*18

The parent company or similar level of the company group could establish a contact point to be shared by the group companies to receive reports from workers or corresponding persons, and officers of subsidiaries and affiliated companies. *18

*18 子会社や関連会社において、企業グループ共通の窓口を自社の内部公益通報受付窓口とするためには、その旨を子会社や関連会社自身の内部規程等において「あらかじめ定め」ることが必要である(法第2条第1項柱書参照)。また、企業グループ共通の窓口を設けた場合であっても、当該窓口を経由した公益通報対応業務に関する子会社や関連会社の責任者は、子会社や関連会社自身において明確に定めなければならない(脚注13再掲)。

*18 If a subsidiary or affiliated company wishes to claim a contact point shared by the company group as the subsidiary or affiliated company's internal whistleblowing contact point, the shared contact point must be "designated" as the subsidiary or affiliated company's contact point "in advance" in the subsidiary or affiliated company's own internal rules or guidelines (see the main clause of paragraph (1) of Article 2 of the Act). Even in this case, the subsidiary or affiliated company must clearly designate its own person responsible for providing the activity of dealing with whistleblowing disclosures through the contact point (footnote 13 bis).

関係会社・取引先を含めた内部公益通報対応体制を整備することや、関係会社・取引先における内部公益通報対応体制の整備・運用状況を定期的に確認・評価した上で、必要に応じ助言・支援をすること

The enterprise may establish a system for dealing with internal whistleblowing disclosures covering its related companies and business partners, and may periodically check and evaluate how its related companies and business partners have established and operated their systems for dealing with internal whistleblowing disclosures, and may provide advice and support to these related companies and business partners where necessary.

中小企業の場合には、何社かが共同して事業者の外部(例えば、法律事務所や民間の専門機関等)に内部公益通報窓口を委託すること

If the enterprise is a small or medium company, jointly with several other companies, it may contract out the activity of internal whistleblowing contact points to an external party (such as a law office or private professional organization).

事業者団体や同業者組合等の関係事業者共通の内部公益通報受付窓口を設けること

An internal whistleblowing contact point may be established to be shared by related companies, such as a trade association or trade guild.

(3) 公益通報対応業務の実施に関する措置

3. Measures for conducting the activity of dealing with whistleblowing disclosures

1 指針本文

(i) Text of the Guidelines

内部公益通報受付窓口において内部公益通報を受け付け、正当な理由がある場合を除いて、必要な調査を実施する。そして、当該調査の結果、通報対象事実に係る法令違反行為が明らかになった場合には、速やかに是正に必要な措置をとる。また、是正に必要な措置をとった後、当該措置が適切に機能しているかを確認し、適切に機能していない場合には、改めて是正に必要な措置をとる。

The enterprise must receive internal whistleblowing disclosures through its internal whistleblowing contact points, and must conduct necessary investigations unless there is just cause not to do so. If any of these investigations reveals any violation of the law involved in the relevant reportable fact, the enterprise must promptly take measures necessary for rectification. After these measures necessary for rectification have been taken, the enterprise must check that the measures are working appropriately and must take additional measures necessary for rectification if they are not.

2 指針の趣旨

(ii) Intent of the Guidelines

法の目的は公益通報を通じた法令の遵守にあるところ(法第1条)、法令の遵守のためには、内部公益通報に対して適切に受付、調査が行われ、当該調査の結果、通報対象事実に係る法令違反行為が明らかになった場合には、是正に必要な措置がとられる必要がある。また、法令違反行為の是正後に再度類似の行為が行われるおそれもあることから、是正措置が機能しているか否かを確認する必要もある。少なくとも、公益通報対応業務を組織的に行うことが予定されている内部公益通報受付窓口に寄せられた内部公益通報については、このような措置が確実にとられる必要がある。

The purpose of the Act is to promote compliance with laws and regulations through whistleblowing disclosures (Article 1 of the Act). In order to comply with laws and regulations, the company must appropriately receive and conduct investigations of internal whistleblowing disclosures, and if any of these investigations reveals any violation of the law involved in the relevant reportable fact, the enterprise must take measures necessary for rectification. Since similar violations may occur after rectification of the violation of law, the enterprise must also check whether or not the rectification measures are working. These measures must be taken reliably at least with respect to internal whistleblowing disclosures received through internal whistleblowing contact points that are supposed to systematically conduct the activity of dealing with whistleblowing disclosures.

3 指針を遵守するための考え方や具体例

(iii) Approaches and specific examples for compliance with the Guidelines

・内部公益通報対応の実効性を確保するため、匿名の内部公益通報も受け付けることが必要である*19。匿名の公益通報者との連絡をとる方法として、例えば、受け付けた際に個人が特定できないメールアドレスを利用して連絡するよう伝える、匿名での連絡を可能とする仕組み(外部窓口*20から事業者に公益通報者の氏名等を伝えない仕組み、チャット等の専用のシステム*21等)を導入する等の方法が考えられる。

In order to ensure effective handling of internal whistleblowing disclosures, the enterprise must accept anonymous internal whistleblowing disclosures *19 as well as non-anonymous ones. For example, possible means to contact anonymous whistleblowers include: upon receipt of their disclosures, suggesting to anonymous whistleblowers to contact the enterprise using email addresses that do not allow individuals to be identified; and introducing a system that allows for anonymous communications (such as a system in which the external contact point*20 does not disclose the names or other details of whistleblowers to the enterprise, or a chat or other dedicated system *21).

*19 匿名の通報であっても、法第3条第1号及び第6条第1号に定める要件を満たす通報は、内部公益通報に含まれる。

*19 Internal whistleblowing disclosures include anonymous disclosures as well if they meet the requirements set forth in Article 3, item (i) and Article 6, item (i) of the Act.

*20 「外部窓口」とは、内部公益通報受付窓口を事業者外部(外部委託先、親会社等)に設置した場合における当該窓口をいう。

*20 An "external contact point" means an enterprise's contact point in cases where the enterprise establishes its internal whistleblowing contact point outside the enterprise (i.e., an external contractor, the enterprise's parent company, etc.).

*21 匿名で公益通報者と事業者との間の連絡を仲介するサービスを提供する事業者も存在する。

*21 There are enterprises that provide the service of relaying anonymous communications between whistleblowers and enterprises.

・公益通報者の意向に反して調査を行うことも原則として可能である。公益通報者の意向に反して調査を行う場合においても、調査の前後において、公益通報者とコミュニケーションを十分にとるよう努め、プライバシー等の公益通報者の利益が害されないよう配慮することが求められる。

In principle, the enterprise is allowed to conduct an investigation against the will of the whistleblower. Even where the enterprise conducts an investigation against the will of the whistleblower, the enterprise is expected to strive to communicate well with the whistleblower before and after the investigation and to give consideration to prevent the whistleblower's privacy and other interests from being damaged.

・調査を実施しない「正当な理由」がある場合の例として、例えば、解決済みの案件に関する情報が寄せられた場合、公益通報者と連絡がとれず事実確認が困難である場合等が考えられる。解決済みの案件か否かについては、解決に関する公益通報者の認識と事業者の認識が一致しないことがあるが、解決しているか否かの判断は可能な限り客観的に行われることが求められる。また、一見、法令違反行為が是正されたように見えても、案件自体が再発する場合や、当該再発事案に関する新たな情報が寄せられる場合もあること等から、解決済みといえるか、寄せられた情報が以前の案件と同一のものといえるかについては慎重に検討する必要がある。

Possible examples of cases where there is "just cause" not to conduct an investigation include, among others: where the enterprise receives information on a resolved case; or where it is difficult to verify the relevant facts because the whistleblower cannot be contacted. The whistleblower and the enterprise may not agree with each other as to whether or not the case has been resolved, in which case the enterprise is expected to determine, as objectively as possible, whether or not the case has been resolved. Even if the violation of law seems to have been rectified, the same case may recur or new information may be received on the case that has recurred. For these and other reasons, the enterprise must carefully consider whether or not the case has been resolved or whether or not the information received concerns the same previous case.

・是正に必要な措置が適切に機能しているかを確認する方法として、例えば、是正措置から一定期間経過後に能動的に改善状況に関する調査を行う、特定の個人が被害を受けている事案においては問題があれば再度申し出るよう公益通報者に伝える等が考えられる。

For example, possible means to check whether or not the measures necessary for rectification are working properly include: actively investigating the status of rectification after a certain period following the rectification measures; and, in cases where a specific individual has suffered damage, making a suggestion to the whistleblower to make another disclosure if there is any problem.

・調査の結果、法令違反等が明らかになった場合には、例えば、必要に応じ関係者の社内処分を行う等、適切に対応し、必要があれば、関係行政機関への報告等を行う。

If the investigation reveals any violation of law or other regulations, the enterprise must take appropriate actions such as imposing internal dispositions on persons involved where necessary. The enterprise must then provide a report to the relevant administrative organ and/or take other actions, if necessary.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

・コンプライアンス経営を推進するとともに、経営上のリスクに係る情報の早期把握の機会を拡充するため、内部公益通報受付窓口の利用者及び通報対象となる事項の範囲については、例えば、以下のように幅広く設定し、内部公益通報に該当しない通報についても公益通報に関する本解説の定めに準じて対応するよう努めることが望ましい。

In order to promote compliance management and to expand opportunities to promptly collect information pertaining to managerial risks, it is desirable that even when the enterprise receives a report that is not an internal whistleblowing disclosure that the enterprise strives to handle the report in accordance with the requirements about whistleblowing disclosures set forth in these Commentaries, by broadly setting the scope of users of internal whistleblowing contact points and the scope of reportable matters, for example, as described below:

通報窓口の利用者の範囲:法第2条第1項各号に定める者のほか、通報の日から1年より前に退職*22した労働者等、子会社・取引先の従業員(退職した者を含む)及び役員

The scope of users of contact points: the persons set forth in the items of Article 2, paragraph (1) of the Act; the enterprise's workers or corresponding persons who left the enterprise more than one year before the date of report*22; and employees (including those who retired) and officers of the enterprise's subsidiaries and business partners.

*22 なお、事業者への通報が内部公益通報となり得る退職者は、当該通報の日前1年以内に退職した労働者等である(法第2条1項)。

*22 Reports to the enterprise from its retirees can be internal whistleblowing disclosures only if the retirees left the enterprise within one year prior to the date of the report (Article 2, paragraph (1) of the Act).

通報対象となる事項の範囲:法令違反のほか、内部規程違反等

The scope of reportable matters: in addition to violations of law, violations of internal rules, etc.

・内部公益通報受付窓口を経由しない内部公益通報を受けた労働者等及び役員においても、例えば、事案の内容等に応じて、自ら事実確認を行い是正する、公益通報者の秘密に配慮しつつ調査を担当する部署等に情報共有する等の方法により、調査や是正に必要な措置を速やかに実施することが望ましい。

Even where the worker or corresponding person or an officer receives an internal whistleblowing disclosure by means other than through an internal whistleblowing contact point, for example, it is desirable that the worker or corresponding person. or the officer promptly implement measures necessary for investigation and rectification by personally verifying relevant facts and rectifying the situation or sharing information with the relevant departments, such as the department in charge of investigation, while giving consideration to the whistleblower's secrets, depending on the nature and other details of the case.

・例えば、内部公益通報対応体制の運営を支える従事者の意欲・士気を発揚する人事考課を行う等、コンプライアンス経営の推進に対する従事者の貢献を、積極的に評価することが望ましい。

For example, it is desirable that the enterprise positively evaluate the contributions of a person engaged in the activity of dealing with whistleblowing disclosures to the promotion of compliance management, by performing personnel evaluations that will motivate and boost the morale of a person engaged in the activity of dealing with whistleblowing disclosures who supports the operation of the system for dealing with internal whistleblowing disclosures.

・法令違反等に係る情報を可及的速やかに把握し、コンプライアンス経営の推進を図るため、法令違反等に関与した者が、自主的な通報や調査協力をする等、問題の早期発見・解決に協力した場合には、例えば、その状況に応じて、当該者に対する懲戒処分等を減免することができる仕組みを整備すること等も考えられる。

For example, in order to promote compliance management by collecting information on violations of law as promptly as possible, the enterprise may establish a system that permits: depending on the circumstances, reduction of disciplinary actions taken concerning persons who were involved in a violation of law or regulations and who cooperate in the early detection and resolution of the issue by such means as voluntarily making reports or cooperating in investigations.

・公益通報者等*23の協力が、コンプライアンス経営の推進に寄与した場合には、公益通報者等に対して、例えば、組織の長等からの感謝を伝えること等により、組織への貢献を正当に評価することが望ましい。なお、その際においても、公益通報者等の匿名性の確保には十分に留意することが必要である。

It is desirable that if cooperation from a whistleblower or other information provider *23 contributes to the promotion of compliance management, the contribution to the organization be fairly evaluated by conveying gratitude to them from the organizational head or other top executive. Even in such a case, the enterprise must take due care to protect the anonymity of the whistleblower or other information provider.

*23「公益通報者等」とは、公益通報者及び公益通報を端緒とする調査に協力した者(以下「調査協力者」という。)をいう。

*23 A "whistleblower or other information provider” means a whistleblower and persons who cooperated in investigations triggered by the whistleblowing disclosure (hereinafter referred to as "investigation cooperators").

(4) 公益通報対応業務における利益相反の排除に関する措置

4. Measures for eliminating conflicts of interest in the activity of dealing with whistleblowing disclosures

1 指針本文

(i) Text of the Guidelines

内部公益通報受付窓口において受け付ける内部公益通報に関し行われる公益通報対応業務について、事案に関係する者を公益通報対応業務に関与させない措置をとる。

The enterprise must take measures to prevent persons involved in a case from being involved in the activity of dealing with whistleblowing disclosures conducted in connection with the relevant internal whistleblowing disclosure received through an internal whistleblowing contact point.

2 指針の趣旨

(ii) Intent of the Guidelines

内部公益通報に係る事案に関係する者*24が公益通報対応業務に関与する場合には、中立性・公正性を欠く対応がなされるおそれがあり(内部公益通報の受付や調査を行わない、調査や是正に必要な措置を自らに有利となる形で行う等)、法令の遵守を確保することができない。少なくとも、内部公益通報受付窓口に寄せられる内部公益通報については、実質的に公正な公益通報対応業務の実施を阻害しない場合を除いて、内部公益通報に係る事案に関係する者を公益通報対応業務から除外する必要がある。

If persons involved in a case*24 related to an internal whistleblowing disclosure are involved in the activity of dealing with whistleblowing disclosures, the disclosure may not be handled fairly and impartially (by actions such as not accepting or investigating the internal whistleblowing disclosure or by conducting investigations or implementing measures necessary for rectification in favor of the persons themselves), which leads to a failure to ensure legal compliance. At least in the case of an internal whistleblowing disclosure received through an internal whistleblowing contact point, the enterprise must exclude persons involved in the case related to the internal whistleblowing disclosure from the activity of dealing with whistleblowing disclosures, except where the involvement of these persons does not actually hinder the fair performance of the activity of dealing with whistleblowing disclosures.

*24「事案に関係する者」とは、公正な公益通報対応業務の実施を阻害する者をいう。典型的には、法令違反行為の発覚や調査の結果により実質的に不利益を受ける者、公益通報者や被通報者(法令違反行為を行った、行っている又は行おうとしているとして公益通報された者)と一定の親族関係がある者等が考えられる。

*24 The phrase "persons involved in the case" means persons who hinder the fair performance of the activity of dealing with whistleblowing disclosures. Typical examples of these persons would include, among others: persons who will actually face disadvantages from the disclosure of violations of law or from the results of investigations; and persons who have a certain degree of kinship with the whistleblower or the reported person (i.e., the person who is named in the whistleblowing disclosure as the person who has committed, or is committing, or is about to commit a violation of law).

3 指針を遵守するための考え方や具体例

(iii) Approaches and specific examples for compliance with the Guidelines

「関与させない措置」の方法として、例えば、「事案に関係する者」を調査や是正に必要な措置の担当から外すこと等が考えられる。受付当初の時点では「事案に関係する者」であるかが判明しない場合には、「事案に関係する者」であることが判明した段階において、公益通報対応業務への関与から除外することが必要である。ただし、「事案に関係する者」であっても、例えば、公正さが確保できる部署のモニタリングを受けながら対応をする等、実質的に公正な公益通報対応業務の実施を阻害しない措置がとられている場合には、その関与を妨げるものではない。

Possible "measures to avoid these persons from being involved" include avoiding placing these persons in charge of investigations or measures necessary for rectification. At the time of receipt of an internal whistleblowing disclosure, if it is unknown whether or not someone is "involved in the case," the enterprise must exclude the person's involvement in the activity of dealing with whistleblowing disclosures once it is found that the person is "involved in the case." However, even if a person is "involved in the case," the person is not precluded from being involved in the activity of dealing with whistleblowing disclosures if measures have been taken to prevent the person from actually hindering the fair performance of the activity of dealing with whistleblowing disclosures, such as by placing the person under monitoring by a department that is capable of ensuring fairness while the person deals with the case.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

・想定すべき「事案に関係する者」の範囲については、内部規程において具体的に例示をしておくことが望ましい。

Regarding the conceivable scope of persons “involved in the case," it is desirable that the enterprise provide specific examples in its internal rules.

・いわゆる顧問弁護士を内部公益通報受付窓口とすることについては、顧問弁護士に内部公益通報をすることを躊躇(ちゅうちょ)する者が存在し、そのことが通報対象事実の早期把握を妨げるおそれがあることにも留意する。また、顧問弁護士を内部公益通報受付窓口とする場合には、例えば、その旨を労働者等及び役員並びに退職者向けに明示する等により、内部公益通報受付窓口の利用者が通報先を選択するに当たっての判断に資する情報を提供することが望ましい。

When an enterprise considers appointing its outside counsel as an internal whistleblowing contact point, the enterprise should keep in mind that some people may hesitate to make internal whistleblowing disclosures to their employer's outside counsel, and that this may prevent early detection of reportable facts. If the enterprise appoints its outside counsel as an internal whistleblowing contact point, it is desirable that the enterprise provide information that helps users of its internal whistleblowing contact points make decisions on their choice of where to address their internal whistleblowing disclosures, by means such as clearly announcing the appointment to workers or corresponding persons, officers, and retirees.

・内部公益通報事案の事実関係の調査等通報対応に係る業務を外部委託する場合には、事案の内容を踏まえて、中立性・公正性に疑義が生じるおそれ又は利益相反が生じるおそれがある法律事務所や民間の専門機関等の起用は避けることが適当である。

Where an enterprise contracts out investigations of facts about the case related to an internal whistleblowing disclosure or other activity involved in dealing with the disclosure, it is appropriate to avoid using a law office or private professional organization or other organization which may cast doubt on the impartiality or fairness of the activity or may create conflicts of interest in the activity, in light of the nature of the case.

2 公益通報者を保護する体制の整備*25

(2) Establishment of a system for protecting whistleblowers*25

*25(公益通報者だけでなく、)調査協力者に対しても、調査に協力をしたことを理由として解雇その他の不利益な取扱いを防ぐ措置をとる等、本項の定めに準じた措置を講ずることが望ましい。

*25 It is desirable that the company take measures in accordance with the provisions of this section, such as measures to prevent dismissal or other disadvantageous treatment of (not only whistleblowers but also) investigation cooperators by reason of their cooperation in investigations.

(1) 不利益な取扱いの防止に関する措置

1. Measures for preventing disadvantageous treatment

1 指針本文

(i) Text of the Guidelines

イ事業者の労働者及び役員等が不利益な取扱いを行うことを防ぐための措置をとるとともに、公益通報者が不利益な取扱いを受けていないかを把握する措置をとり、不利益な取扱いを把握した場合には、適切な救済・回復の措置をとる。

(a) The enterprise must take measures to prevent its workers, officers, etc. from giving disadvantageous treatment to whistleblowers, must take measures to detect any disadvantageous treatment that may have been given to whistleblowers, and if any is detected, must take appropriate measures for relief and recovery.

ロ不利益な取扱いが行われた場合に、当該行為を行った労働者及び役員等に対して、行為態様、被害の程度、その他情状等の諸般の事情を考慮して、懲戒処分その他適切な措置をとる。

(b) If any disadvantageous treatment has been given, the enterprise must take disciplinary action or other appropriate measures against the workers, officers, etc. who committed the misconduct, by taking into consideration the manner of misconduct, the degree of damage, and other circumstances such as extenuating circumstances.

2 指針の趣旨

(ii) Intent of the Guidelines

労働者等及び役員並びに退職者が通報対象事実を知ったとしても、公益通報を行うことにより、不利益な取扱いを受ける懸念があれば、公益通報を躊躇(ちゅうちょ)することが想定される。このような事態を防ぐためには、労働者及び役員等による不利益な取扱いを禁止するだけではなく、あらかじめ防止するための措置が必要であるほか、実際に不利益な取扱いが発生した場合には、救済・回復の措置をとり、不利益な取扱いを行った者に対する厳正な対処をとることを明確にすることにより、公益通報を行うことで不利益な取扱いを受けることがないという認識を十分に労働者等及び役員並びに退職者に持たせることが必要である。

Even if a worker or corresponding person or an officer or retiree becomes aware of a reportable fact, it is conceivable that the potential whistleblower might hesitate to make a whistleblowing disclosure if there is a concern that so doing might result in them receiving disadvantageous treatment. In order to prevent this from happening, the enterprise must not only prohibit the disadvantageous treatment of whistleblowers by workers, officers, etc. but also take measures to prevent disadvantageous treatment proactively. In addition, the enterprise must make its workers or corresponding person., officers, and retirees fully aware that making a whistleblowing disclosure will not result in receiving disadvantageous treatment, by making it clear that if disadvantageous treatment does occur, the enterprise will take measures for relief and recovery and will take strict action against the persons who gave disadvantageous treatment to the whistleblower.

3 指針を遵守するための考え方や具体例

(iii) Approaches and specific examples for compliance with the Guidelines

・「不利益な取扱い」の内容としては、法第3条から第7条までに定めるものを含め、例えば、以下のようなもの等が考えられる。

For example, possible examples of the nature of "disadvantageous treatment" include the following, in addition to those set forth in Articles 3 through 7 of the Act:

労働者等たる地位の得喪に関すること(解雇、退職願の提出の強要、労働契約の終了・更新拒否、本採用・再採用の拒否、休職等)

Acquisition or loss of the status of worker or related person (such as dismissal, forced submission of a letter of resignation, termination of or refusal to renew employment contract, refusal of regular employment or reemployment, or suspension of employment)

人事上の取扱いに関すること(降格、不利益な配転・出向・転籍・長期出張等の命令、昇進・昇格における不利益な取扱い、懲戒処分等)

Treatment in terms of personnel affairs (such as demotion; ordering disadvantageous job rotation, secondment, employment transfer or prolonged business trip, etc.; disadvantageous treatment in terms of promotion; or disciplinary action)

経済待遇上の取扱いに関すること(減給その他給与・一時金・退職金等における不利益な取扱い、損害賠償請求等)

Economic treatment (such as salary reduction or other disadvantageous treatment in terms of salary, lump-sum payment, retirement allowance, etc., or claiming damages)

精神上・生活上の取扱いに関すること(事実上の嫌がらせ等)

Treatment in terms of mental and living conditions (such as de facto harassment)

・不利益な取扱いを防ぐための措置として、例えば、以下のようなもの等が考えられる。

For example, possible measures to prevent disadvantageous treatment include the following:

労働者等及び役員に対する教育・周知

Providing education and disseminating information to workers or corresponding persons and officers.

内部公益通報受付窓口において不利益な取扱いに関する相談を受け付けること*26

Accepting consultation requests concerning disadvantageous treatment at internal whistleblowing contact points. *26

*26本解説本文第3.II.3.(1)3<仕組みや不利益な取扱いに関する質問・相談について>参照

*26 See Part 3, II 3 (1) (iii) "Questions and consultation requests concerning mechanisms and disadvantageous treatment" below.

被通報者が、公益通報者の存在を知り得る場合には、被通報者が公益通報者に対して解雇その他不利益な取扱いを行うことがないよう、被通報者に対して、その旨の注意喚起をする等の措置を講じ、公益通報者の保護の徹底を図ること

If it is possible the reported person may become aware of the existence of the whistleblower, the enterprise should thoroughly protect the whistleblower by taking such measures as warning the reported person against dismissing or giving other disadvantageous treatment to the whistleblower.

・不利益な取扱いを受けていないかを把握する措置として、例えば、公益通報者に対して能動的に確認する、不利益な取扱いを受けた際には内部公益通報受付窓口等の担当部署に連絡するようその旨と当該部署名を公益通報者にあらかじめ伝えておく等が考えられる。

For example, possible measures to detect disadvantageous treatment of the whistleblower include actively checking with the whistleblower, and suggesting that the whistleblower contact an internal whistleblowing contact point or other department in charge if the whistleblower faces disadvantageous treatment, as well as informing the whistleblower of the names of the relevant departments in advance.

・法第2条に定める「処分等の権限を有する行政機関」や「その者に対し当該通報対象事実を通報することがその発生又はこれによる被害の拡大を防止するために必要であると認められる者」に対して公益通報をする者についても、同様に不利益な取扱いが防止される必要があるほか、範囲外共有や通報者の探索も防止される必要がある。

An enterprise is required not only to prevent disadvantageous treatment but also to prevent sharing beyond the minimum necessary or any searches for whistleblowers with regard to persons who make whistleblowing disclosures to an “administrative organ with the authority to impose a disposition” or other actions or to any “person to whom reporting the reportable fact is considered in order to prevent its occurrence or the spread of damage caused it causes” set forth in Article 2 of the Act..

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

・関係会社・取引先からの通報を受け付けている場合*27において、公益通報者が当該関係会社・取引先の労働者等又は役員である場合には、通報に係る秘密保持に十分配慮しつつ、可能な範囲で、当該関係会社・取引先に対して、例えば、以下のような措置等を講ずることが望ましい。

If the enterprise receives a report from its related company or business partner*27 and if the whistleblower is a worker or related person or an officer of the related company or business partner, then it is desirable to take measures including the following measures with respect to the related company or business partner to the extent possible, while giving due consideration to the confidentiality of the report:

*27本解説本文第3.II.1.(1)4参照

*27 See Part 3, II 1 (1) (iv) above.

公益通報者へのフォローアップや保護を要請する等、当該関係会社・取引先において公益通報者が解雇その他不利益な取扱いを受けないよう、必要な措置を講ずること

Requesting the related company or business partner to provide follow-up and protection to the whistleblower, and taking other necessary measures so as to prevent the whistleblower from facing dismissal or other disadvantageous treatment at the related company or business partner.

当該関係会社・取引先において、是正措置等が十分に機能しているかを確認すること

Checking if rectification and other measures are working well at the related company or business partner.

・公益通報者を特定させる事項を不当な目的に利用した者についても、懲戒処分その他適切な措置を講ずることが望ましい。

It is also desirable to take disciplinary action or other appropriate measures on any person who used information that allows the identification of the whistleblower for unjustifiable purposes.

(2) 範囲外共有等の防止に関する措置

2. Measures for preventing sharing beyond the minimum required degree and other violations

1 指針本文

(i) Text of the Guidelines

イ事業者の労働者及び役員等が範囲外共有を行うことを防ぐための措置をとり、範囲外共有が行われた場合には、適切な救済・回復の措置をとる。

(a) The enterprise must take measures to prevent sharing beyond the minimum required degree by its workers, officers, etc., and must take appropriate measures for relief and recovery if sharing beyond the minimum required degree occurs.

ロ事業者の労働者及び役員等が、公益通報者を特定した上でなければ必要性の高い調査が実施できないなどのやむを得ない場合を除いて、通報者の探索を行うことを防ぐための措置をとる。

(b) The enterprise must take measures to prevent its workers, officers, etc. from searching for the whistleblower, except where it is unavoidable to do so, such as situations where highly necessary investigations cannot be conducted without identifying the whistleblower.

ハ範囲外共有や通報者の探索が行われた場合に、当該行為を行った労働者及び役員等に対して、行為態様、被害の程度、その他情状等の諸般の事情を考慮して、懲戒処分その他適切な措置をとる。

(c) In the event of sharing beyond the minimum required degree or search for the whistleblower, the enterprise must take disciplinary action or other appropriate measures against the workers, officers, etc. who committed the misconduct, by taking into consideration the manner of misconduct, the degree of damage, and other circumstances such as extenuating circumstances.

2 指針の趣旨

(ii) Intent of the Guidelines

労働者等及び役員並びに退職者が通報対象事実を知ったとしても、自らが公益通報したことが他者に知られる懸念があれば、公益通報を行うことを躊躇(ちゅうちょ)することが想定される。このような事態を防ぐためには、範囲外共有や通報者の探索をあらかじめ防止するための措置が必要である*28。特に、実際に範囲外共有や通報者の探索が行われた場合には、実効的な救済・回復の措置を講ずることが困難な場合も想定されることから、範囲外共有や通報者の探索を防ぐ措置を徹底することが重要である。また、そのような場合には行為者に対する厳正な対処を行うことにより、範囲外共有や通報者の探索が行われないという認識を十分に労働者等及び役員並びに退職者に持たせることが必要である。

Even if a worker or corresponding person, or an officer or retiree becomes aware of a reportable fact, it is conceivable that the potential whistleblower might hesitate to make a whistleblowing disclosure if there is a concern that others might find out who did it. In order to prevent this from happening, the enterprise must take proactive measures to prevent sharing beyond the minimum required degree or searches for whistleblowers.*28 In particular, it is conceivable that once sharing beyond the minimum required degree or a search for the whistleblower has actually been done, it might be difficult to take effective measures for relief and recovery, which makes it important for the enterprise to take thorough measures to prevent sharing beyond the minimum required degree or searches for whistleblowers. In such case, the enterprise must also make its workers or corresponding persons, officers, and retirees fully aware that any sharing beyond the minimum required degree or searches for the whistleblower must not happen, by imposing strict punishment on the wrongdoers.

*28範囲外共有及び通報者の探索を防止すべき「労働者及び役員等」には内部公益通報受付窓口に関する外部委託先も含む。また、外部委託先も従事者として定められる場合があり得る。

*28 The term "workers, officers, etc." whose sharing beyond the minimum required degree and searches for whistleblowers should be prevented by the enterprise includes the enterprise's external contractors involved in its internal whistleblowing contact points. In addition, these external contractors may be designated as the enterprise's persons engaged in the activity of dealing with whistleblowing disclosures.

3 指針を遵守するための考え方や具体例

(iii) Approaches and specific examples for compliance with the Guidelines

・範囲外共有を防ぐための措置として、例えば、以下のようなもの等が考えられる*29。

For example, possible measures to prevent sharing beyond the minimum required degree include the following:*29

*29当該措置の対象には、外部窓口も含む。

*29 These measures should cover external contact points.

通報事案に係る記録・資料を閲覧・共有することが可能な者を必要最小限に限定し、その範囲を明確に確認する

Limiting to the minimum necessary and clearly defining the scope of persons who are given access to records and materials concerning the reported case, or with whom these records and materials are allowed to be shared.

通報事案に係る記録・資料は施錠管理する

Keeping all records and materials concerning the reported case under lock and key.

内部公益通報受付窓口を経由した内部公益通報の受付方法としては、電話、FAX、電子メール、ウェブサイト等、様々な手段が考えられるが、内部公益通報を受け付ける際には、専用の電話番号や専用メールアドレスを設ける、勤務時間外に個室や事業所外で面談する

While possible means to receive internal whistleblowing disclosures through internal whistleblowing contact points include various methods, such as telephone, fax, email, and website, the enterprise should receive them by providing dedicated telephone numbers and/or dedicated email addresses and/or by interviewing whistleblowers individually in a private room or outside the office, during out-of-office hours.

公益通報に関する記録の保管方法やアクセス権限等を規程において明確にする

In the enterprise's rules, clarifying the procedure for storage, access rights, and other aspects of the dealing with records concerning whistleblowing disclosures.

公益通報者を特定させる事項の秘匿性に関する社内教育を実施する

Providing in-house training concerning the confidentiality of information that allows the identification of whistleblowers.

・公益通報に係る情報を電磁的に管理している場合には、公益通報者を特定させる事項を保持するため、例えば、以下のような情報セキュリティ上の対策等を講ずる。

For example, where the enterprise electronically or magnetically manages information on whistleblowing disclosures, the enterprise should take the following information security measures and similar measures in order to retain information that allows the identification of whistleblowers:

当該情報を閲覧することが可能な者を必要最小限に限定する

Limiting to the minimum the necessary persons who are given access to that information.

操作・閲覧履歴を記録する

Keeping records of operation and browsing history.

・通報者の探索を行うことを防ぐための措置として、例えば、通報者の探索は行ってはならない行為であって懲戒処分その他の措置の対象となることを定め、その旨を教育・周知すること等が考えられる。

For example, possible measures to prevent searches for whistleblowers include: establishing rules to the effect that searching for whistleblowers is a prohibited act and is subject to disciplinary action or other measures; and providing education and disseminating information about these rules.

・懲戒処分その他適切な措置を行う際には、範囲外共有が行われた事実の有無については慎重に確認し、範囲外共有を実際に行っていない者に対して誤って懲戒処分その他の措置を行うことのないよう留意する必要がある。

When taking disciplinary action or other appropriate measures, the enterprise must exercise caution to prevent disciplinary action or other measures from being erroneously taken concerning any person who did not actually engage in sharing beyond the minimum required degree, by carefully checking whether or not the sharing beyond the minimum required degree was done.

・内部公益通報受付窓口の担当者以外の者(いわゆる上司等)も内部公益通報を受けることがある。これら内部公益通報受付窓口の担当者以外の者については、従事者として指定されていないことも想定されるが、その場合であっても、事業者において整備・対応が求められる範囲外共有等を防止する体制の対象とはなるものであり、当該体制も含めて全体として範囲外共有を防止していくことが必要である。

Internal whistleblowing disclosures may also be received by persons who are not in charge of any of the internal whistleblowing contact points (such as the whistleblowers' so-called bosses or equivalents). It is conceivable that these persons who are not in charge of any of the internal whistleblowing contact points might not have been designated as persons engaged in the activity of dealing with whistleblowing disclosures. Even if this is the case, these persons should be covered by the enterprise's system to prevent sharing beyond the minimum required degree and other violations which the enterprise is required to establish and handle. The enterprise must prevent sharing beyond the minimum required degree across the enterprise, by measures including use of the system.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

<受付時の取組等について>

・外部窓口を設ける場合、例えば、公益通報者を特定させる事項は、公益通報者を特定した上でなければ必要性の高い調査が実施できない等のやむを得ない場合を除いて*30、公益通報者の書面や電子メール等による明示的な同意がない限り、事業者に対しても開示してはならないこととする等の措置を講ずることも考えられる。

Where the enterprise establishes an external contact point, for example, possible measures to be taken include prohibiting the external contact point from even disclosing to the enterprise any information that allows the identification of a whistleblower without the express consent of the whistleblower in writing, by email, etc., except in unavoidable cases such as where highly necessary investigations cannot be conducted without identifying the whistleblower. *30

*30指針本文第4.2.(2)ロ

*30 Part 4, 2 (2) b. of the text of the Guidelines.

・公益通報の受付時には、例えば、範囲外共有を防ぐために、通報事案に係る記録・資料に記載されている関係者(公益通報者を含む。)の固有名詞を仮称表記にすること等も考えられる。

For example, possible measures to be taken upon receipt of a whistleblowing disclosure include replacing the proper names of the persons involved (including the whistleblower) appearing in the records and materials concerning the reported case with tentative names, in order to prevent sharing beyond the minimum required degree.

・公益通報者本人からの情報流出によって公益通報者が特定されることを防止するため、自身が公益通報者であること等に係る情報管理の重要性を、公益通報者本人にも十分に理解させることが望ましい。

In order to prevent the whistleblower from being identified as a result of the whistleblower's own leakage of information, it is desirable that the enterprise give the whistleblower a full understanding of the significance of managing information concerning matters such as their identity.

<調査時の取組等について>

・公益通報者を特定した上でなければ必要性の高い調査が実施できない等のやむを得ない場合*31、公益通報者を特定させる事項を伝達する範囲を必要最小限に限定する(真に必要不可欠ではない限り、調査担当者にも情報共有を行わないようにする)ことは当然のこととして、例えば、以下のような措置等を講じ、公益通報者が特定されないよう、調査の方法に十分に配慮することが望ましい。

In unavoidable cases such as where highly necessary investigations cannot be conducted without identifying the whistleblower, *31 the enterprise is certainly required to limit to the minimum necessary the scope of communication of information that allows the identification of the whistleblower (i.e., the enterprise is required to refrain from sharing this information even with the persons in charge of investigations, unless it is truly essential to do so). In addition, it is desirable that the enterprise give due consideration to the methods of investigation in order to prevent the whistleblowers from being identified, by taking measures such as following:

*31指針本文第4.2.(2)ロ

*31 Part 4, 2 (2) b. of the text of the Guidelines.

公益通報者を特定させる事項を伝達する相手にはあらかじめ秘密保持を誓約させる

Having the recipients of information that allows the identification of whistleblowers pledge the confidentiality of the information in advance. of whistleblowers.

公益通報者を特定させる事項の漏えいは懲戒処分等の対象となる旨の注意喚起をする

Reminding the recipients that divulging information that allows the identification of a whistleblower is subject to disciplinary action and other measures.

・調査等に当たって通報内容を他の者に伝える際に、調査等の契機が公益通報であることを伝えなければ、基本的には、情報伝達される相手方において、公益通報がなされたことを確定的に認識することができず、公益通報者が誰であるかについても確定的に認識することを避けることができる。その場合、結果として、公益通報者を特定させる事項が伝達されるとの事態を避けられることから、必要に応じて従事者以外の者に調査等の依頼を行う際には、当該調査等が公益通報を契機としていることを伝えないことが考えられる。調査の端緒が内部公益通報であることを関係者に認識させない工夫としては、例えば、以下のような措置等が考えられる。

If the person who conveys the details of a report to others prior to the start of an investigation refrains from telling the recipients the fact that the investigation is triggered by a whistleblowing disclosure, the recipients of the information will basically not be able to know for certain that a whistleblowing disclosure has been made, and this will prevent the recipients from being able to confirm the identity of the whistleblower. As a result, the communication of information that allows the identification of the whistleblower will be avoided. Therefore, when a request for an investigation or other procedure needs to be made to persons other than persons engaged in the activity of dealing with whistleblowing disclosures, the requester could do so without telling the fact that the investigation or other procedure is triggered by a whistleblowing disclosure. For example, possible ways to prevent the persons involved from knowing the fact that the investigation is triggered by an internal whistleblowing disclosure include, taking the following measures:

抜き打ちの監査を装う

Pretending to be conducting an unannounced audit.

該当部署以外の部署にもダミーの調査を行う

Conducting dummy investigations of departments other than the department in question.

(タイミングが合う場合には、)定期監査と合わせて調査を行う

(If the timing is right) conducting the investigation together with a regular audit.

核心部分ではなく周辺部分から調査を開始する

Starting the investigation from peripheral areas instead of the core area.

組織内のコンプライアンスの状況に関する匿名のアンケートを、全ての労働者等及び役員を対象に定期的に行う

Regularly conducting an anonymous questionnaire survey of all workers or corresponding persons and officers on compliance in the organization.

<その他>

特に、ハラスメント事案等で被害者と公益通報者が同一の事案においては、公益通報者を特定させる事項を共有する際に、被害者の心情にも配慮しつつ、例えば、書面*32による等、同意の有無について誤解のないよう、当該公益通報者から同意を得ることが望ましい。

In particular, in cases where the victim and the whistleblower are the same person, such as in harassment cases, it is desirable that prior to sharing information that allows the identification of the whistleblower, the consent of the whistleblower be obtained, in writing*32 or by other means that will prevent misunderstanding about whether or not the consent was given, for example, while giving consideration to the victim's feelings.

*32電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録を含む。

*32 Including records created by electronic or magnetic means or any other means that are not perceivable by human senses.

3 内部公益通報対応体制を実効的に機能させるための措置

(3) Measures for effectively operating the system for dealing with internal whistleblowing disclosures

(1) 労働者等及び役員並びに退職者に対する教育・周知に関する措置

1. Measures for providing education and disseminating information to workers or corresponding persons, and officers and retirees

1 指針本文

(i) Text of the Guidelines

イ法及び内部公益通報対応体制について、労働者等及び役員並びに退職者に対して教育・周知を行う。また、従事者に対しては、公益通報者を特定させる事項の取扱いについて、特に十分に教育を行う。

(a) The enterprise must provide education and disseminate information about the Act and the system for dealing with internal whistleblowing disclosures to the enterprise's workers or corresponding persons, and officers and retirees. The enterprise must particularly provide a person engaged in the activity of dealing with whistleblowing disclosures with sufficient education on the handling of information that allows the identification of whistleblowers.

ロ労働者等及び役員並びに退職者から寄せられる、内部公益通報対応体制の仕組みや不利益な取扱いに関する質問・相談に対応する

(b) The enterprise must handle questions and consultation requests received from its workers or corresponding persons, and officers and retirees regarding the mechanisms of the system for dealing with internal whistleblowing disclosures or regarding disadvantageous treatment.

2 指針の趣旨

(ii) Intent of the Guidelines

内部公益通報が適切になされるためには、労働者等及び役員並びに退職者において、法及び事業者の内部公益通報対応体制について十分に認識している必要がある。

In order for internal whistleblowing disclosures to be made appropriately, the enterprise's workers or corresponding persons, officers, and retirees need to be fully aware of the Act and the enterprise's system for dealing with internal whistleblowing disclosures.

また、公益通報対応業務を担う従事者は、公益通報者を特定させる事項について刑事罰で担保された守秘義務を負うことを踏まえ、法及び内部公益通報対応体制について、特に十分に認識している必要がある。

In addition, in light of the fact that the enterprise's person engaged in the activity of dealing with whistleblowing disclosures has an obligation secured by criminal penalties to maintain the confidentiality of information that allows the identification of whistleblowers, a person engaged in the activity of dealing with whistleblowing disclosures needs particularly to be fully aware of the Act and the enterprise's system for dealing with internal whistleblowing disclosures.

そして、労働者等及び役員並びに退職者の認識を高めるためには、事業者の側において能動的に周知するだけではなく、労働者等及び役員並びに退職者が質問や相談を行った際に、適時に情報提供ができる仕組みも必要である。

Furthermore, in order to raise the awareness of its workers or corresponding persons, officers, and retirees, the enterprise must not only disseminate information actively but also provide a system that allows the timely provision of information in response to questions and consultation requests from its workers or corresponding persons, officers, and retirees.

3 指針を遵守するための考え方や具体例*33

(iii) Approaches and specific examples for compliance with the Guidelines *33

*33実効性の高い内部公益通報制度を整備・運用することは、組織内に適切な緊張感をもたらし、通常の報告・連絡・相談のルートを通じた自浄作用を機能させ、組織運営の健全化に資することを、労働者等及び役員に十分に周知することが重要である。

*33 It is important that the enterprise fully inform its workers or corresponding persons, and officers of the fact that establishing and operating effective systems for dealing with internal whistleblowing disclosures creates an appropriate degree of tension in the organization, activates the organization's self-cleansing ability through the normal reporting, communication, and consultation routes, and contributes to the healthier operation of the organization.

<労働者等及び役員並びに退職者に対する教育・周知について>

・公益通報受付窓口及び受付の方法を明確に定め、それらを労働者等及び役員に対し、十分かつ継続的に教育・周知することが必要である*34。

The enterprise must clearly establish its whistleblowing contact points and the procedure for receiving whistleblowing disclosures and must sufficiently and continuously provide education and disseminate information about these matters to its workers or corresponding persons and officers. *34

*34法に定める退職後1年以内の退職者についても教育・周知が必要である。

*34 The enterprise must likewise provide education and disseminate information to its retirees who left the enterprise within the previous one-year period as set forth in the Act.

・教育・周知に当たっては、単に規程の内容を労働者等及び役員に形式的に知らせるだけではなく、組織の長が主体的かつ継続的に制度の利用を呼び掛ける等の手段を通じて、公益通報の意義や組織にとっての内部公益通報の重要性等を労働者等及び役員に十分に認識させることが求められる。例えば、以下のような事項について呼び掛けること等が考えられる。

To provide education and disseminate information, the enterprise is expected not only to merely inform its workers or corresponding persons and officers of the content of the relevant rules for formality's sake, but also to make its workers or corresponding persons and officers fully aware of the significance of whistleblowing, its importance to the organization, and other aspects of internal whistleblowing disclosures, through such means as the organizational heads' active and continuous calls for the use of the system. For example, the enterprise could draw attention to the following matters:

コンプライアンス経営の推進における内部公益通報制度の意義・重要性

The significance and importance of the internal whistleblowing disclosure system in promoting compliance management.

内部公益通報制度を活用した適切な通報は、リスクの早期発見や企業価値の向上に資する正当な職務行為であること

The fact that making appropriate reports by utilizing the system for dealing with internal whistleblowing disclosures is legitimate professional conduct that contributes to the early detection of risks and to the improvement of corporate value.

内部規程や法の要件を満たす適切な通報を行った者に対する不利益な取扱いは決して許されないこと

Disadvantageous treatment of persons who made appropriate reports that meet the requirements of applicable internal rules and the Act is not permitted in any way.

通報に関する秘密保持を徹底するべきこと

The confidentiality of reports must be thoroughly maintained.

利益追求と企業倫理が衝突した場合には企業倫理を優先するべきこと

In the event of conflict between the pursuit of profit and corporate ethics, the latter should prevail.

上記の事項は企業の発展・存亡をも左右し得ること

The matters listed above may influence the development or existence of a company.

・内部公益通報対応体制の仕組みについて教育・周知を行う際には、単に内部公益通報受付窓口の設置先を形式的に知らせるだけではなく、例えば、以下のような内部公益通報対応体制の仕組み全体の内容を伝えること等が求められる。

When the enterprise provides education and disseminates information about the mechanisms of its system for dealing with internal whistleblowing disclosures, the enterprise is expected not only to merely inform the locations of the internal whistleblowing contact points for formality's sake, but among other things, to also communicate the details of the entire mechanisms of the system for dealing with internal whistleblowing disclosures such as the following:

内部公益通報受付窓口の担当者は従事者であること*35

The fact that the persons in charge of the internal whistleblowing contact points are persons engaged in the activity of dealing with whistleblowing disclosures. *35

*35内部公益通報をする先が従事者であることが分かれば、公益通報者を特定させる事項がより慎重に取り扱われるといった安心感により内部公益通報を行いやすくする効果が期待できる。

*35 Informing workers or corresponding persons and officers that internal whistleblowing disclosures are addressed to persons engaged in the activity of dealing with whistleblowing disclosures is expected to make it easier for them to make internal whistleblowing disclosures, out of a sense of security that information that allows the identification of whistleblowers will be handled more carefully.

職制上のレポーティングライン(いわゆる上司等)においても部下等から内部公益通報を受ける可能性があること

The fact that internal whistleblowing disclosures might be received through hierarchical reporting lines (i.e., such as by the whistleblowers' bosses or equivalents) from subordinates, etc.

内部公益通報受付窓口に内部公益通報した場合と従事者ではない職制上のレポーティングライン(いわゆる上司等)において内部公益通報をした場合とでは公益通報者を特定させる事項の秘匿についてのルールに差異があること*36等

The fact that different rules concerning the confidentiality of information that allows the identification of whistleblowers apply to cases where an internal whistleblowing disclosure is received through an internal whistleblowing contact point and to cases where an internal whistleblowing disclosure is received through a hierarchical reporting line (i.e., such as by the whistleblower's boss or equivalent) by persons who are not persons engaged in the activity of dealing with whistleblowing disclosures. *36

*36具体的には、内部公益通報受付窓口に内部公益通報した場合においては、刑事罰付の守秘義務を負う従事者が対応することとなること、職制上のレポーティングライン(いわゆる上司等)への報告や従事者以外の労働者等及び役員に対する報告も内部公益通報となり得るが従事者以外は必ずしも刑事罰で担保された守秘義務を負うものでないこと、従事者以外の者については社内規程において範囲外共有の禁止を徹底させていること等が考えられる。

*36 Among other things, specific differences would include matters such as that an internal whistleblowing disclosure made to an internal whistleblowing contact point will be handled by persons engaged in the activity of dealing with whistleblowing disclosures, who have confidentiality obligations secured by criminal penalties, while a report through a hierarchical reporting line (such as to the whistleblower's boss or equivalent) or to a worker or corresponding person. or an officer who is not a person engaged in the activity of dealing with whistleblowing disclosures can still constitute an internal whistleblowing disclosure, but not all persons who are not persons engaged in the activity of dealing with whistleblowing disclosures have confidentiality obligations secured by criminal penalties, and that persons other than persons engaged in the activity of dealing with whistleblowing disclosures are thoroughly prohibited from sharing beyond the minimum required degree under internal rules.

・法について教育・周知を行う際には、権限を有する行政機関等への公益通報も法において保護されているという点も含めて、法全体の内容を伝えることが求められる。

When providing education and disseminating information about the Act, the enterprise is expected to inform the content of the entire Act, including the fact that whistleblowing disclosures to authorized administrative organs are also protected by the Act.

・教育・周知を行う際には、例えば、以下のような実効的な方法等を各事業者の創意工夫により検討し、実行することが求められる。

When providing education and disseminating information, by using creativity and ingenuity the enterprise is expected to consider and actually use effective methods and procedures such as the following:

その内容を労働者等及び役員の立場・経験年数等に応じて用意する(階層別研修等)

Providing different programs for workers or corresponding persons and officers in different positions, seniority levels, etc. (such as job-level specific training programs).

周知のツールに多様な媒体を用いる(イントラネット、社内研修、携行カード・広報物の配布、ポスターの掲示等)

Using various media as tools for disseminating information (such as an intranet, in-house training, distribution of portable cards and publicity materials, and posting of posters).

内部公益通報対応体制の内容、具体例を用いた通報対象の説明、公益通報者保護の仕組み、その他内部公益通報受付窓口への相談が想定される質問事項等をFAQにまとめ、イントラネットへの掲載やガイドブックの作成を行う

Creating an FAQ that provides, among other things, the details of the enterprise's system for dealing with internal whistleblowing disclosures, an explanation of reportable matters using specific examples, a description of how whistleblowers are protected, and answers to other questions that are likely to be asked in consultation requests directed to internal whistleblowing contact points, and posting the FAQ on the intranet or creating a guidebook containing the FAQ.

・組織の長その他幹部に対しても、例えば、内部公益通報対応体制の内部統制システムにおける位置付け、リスク情報の早期把握がリスク管理に資する点等について教育・周知することが求められる。

The enterprise is also expected to provide education and disseminate information to organizational heads and other executives regarding the position of the system for dealing with internal whistleblowing disclosures in the internal control system, and how the early detection of risk information contributes to risk control, for example.

・退職者に対する教育・周知の方法として、例えば、在職中に、退職後も公益通報ができることを教育・周知すること等が考えられる。

Ways to provide education and disseminate information to retirees include providing education and disseminating information while they are in employment regarding the fact that retirees are eligible to make whistleblowing disclosures even after retirement, for example.

<従事者に対する教育について>

・従事者に対する教育については、例えば、定期的な実施や実施状況の管理を行う等して、通常の労働者等及び役員と比較して、特に実効的に行うことが求められる。法第12条の守秘義務の内容のほか、例えば、通報の受付、調査、是正に必要な措置等の各局面における実践的なスキルについても教育すること等が考えられる。

The enterprise is expected to provide education to persons engaged in the activity of dealing with whistleblowing disclosures in a particularly effective manner compared to other workers or corresponding persons and officers, by such means as providing regular educational programs or managing the status of the provision of educational programs. In addition to the content of the confidentiality obligations imposed by Article 12 of the Act, for example, possible content to be included in these educational programs includes practical skills in situations such as receiving reports, conducting investigations and taking measures necessary for rectifications.

従事者に対する教育については、公益通報対応業務に従事する頻度等の実態に応じて内容が異なり得る。

Educational programs for persons engaged in the activity may vary in content depending on how often they engage in the activity of dealing with whistleblowing disclosures and other aspects of their actual work.

<仕組みや不利益な取扱いに関する質問・相談について>

内部公益通報対応体制の仕組みの質問・相談(不利益な取扱いに関する質問・相談を含む。)については、内部公益通報受付窓口以外において対応することや、内部公益通報受付窓口において一元的に対応することのいずれも可能である。

The enterprise is allowed to deal with questions and consultation requests regarding the mechanisms of the system for dealing with internal whistleblowing disclosures (including questions and consultation requests regarding disadvantageous treatment) either outside the internal whistleblowing contact points or in a comprehensive manner through the internal whistleblowing contact points.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

内部公益通報対応体制の利用者を労働者等及び役員以外に対しても広く認めている場合には(例:企業グループ共通のホットラインを設ける。)、その体制の利用者全て(例:子会社の労働者等及び役員)に対して教育・周知を行うことが望ましい。

If the enterprise has a wide range of users of its system for dealing with internal whistleblowing disclosures that extends beyond its own workers or corresponding persons and officers (e.g., because of a hotline shared by the company group), it is desirable that education be provided and information be disseminated to all users of the system (e.g., including subsidiaries' workers or corresponding persons and officers).

(2) 是正措置等の通知に関する措置

2. Measures for giving notification of rectification measures and other measures

1 指針本文

(i) Text of the Guidelines

書面により内部公益通報を受けた場合において、当該内部公益通報に係る通報対象事実の中止その他是正に必要な措置をとったときはその旨を、当該内部公益通報に係る通報対象事実がないときはその旨を、適正な業務の遂行及び利害関係人の秘密、信用、名誉、プライバシー等の保護に支障がない範囲において、当該内部公益通報を行った者に対し、速やかに通知する。

Upon receipt of an internal whistleblowing disclosure in writing, the enterprise must promptly notify the person who made the internal whistleblowing disclosure of the fact that the enterprise has resolved the reportable fact associated with the internal whistleblowing disclosure or has taken other measures necessary for rectification, or of the fact that the alleged reportable fact associated with the internal whistleblowing disclosure does not exist, in each case to the extent that the notification will not hinder the enterprise's proper performance of its business or the protection of the secrets, credibility, reputation, privacy, etc. of the interested persons.

2 指針の趣旨

(ii) Intent of the Guidelines

内部公益通報をした者は、事業者からの情報提供がなければ、内部公益通報について是正に必要な措置がとられたか否かについて知り得ない場合が多いと考えられ、行政機関等に公益通報すべきか、調査の進捗を待つべきかを判断することが困難である。そのため、利害関係人のプライバシーを侵害するおそれがある等*37、内部公益通報をした者に対してつまびらかに情報を明らかにすることに支障がある場合を除いて、内部公益通報への対応結果を内部公益通報をした者に伝える必要がある。

Without being informed by the enterprise, it is likely that a person who made an internal whistleblowing disclosure often has no way to find out whether or not measures necessary for rectification have been taken with respect to the person's internal whistleblowing disclosure, which makes it difficult for the whistleblower to decide whether to make a whistleblowing disclosure to an administrative organ or other agency, or wait for investigations to proceed. Therefore, the enterprise must convey the outcome of the handling of an internal whistleblowing disclosure to the person who made the internal whistleblowing disclosure, except where disclosing detailed information to the person who made the internal whistleblowing disclosure might violate the privacy of people concerned*37 or is otherwise detrimental.

*37調査過程において誰が何を証言したか、人事処分の詳細な内容等はプライバシーに関わる場合もあるため、公益通報者に内部公益通報への対応結果を伝えるべきではない場合も想定される。

*37 It is conceivable that in some cases the outcome of the handling of an internal whistleblowing disclosure should not be conveyed to the whistleblower, since privacy concerns may be raised by disclosure of certain information, such as who gave what evidence during investigations or the details of staff punishment.

3 指針を遵守するための考え方や具体例*38

(iii) Approaches and specific examples for compliance with the Guidelines*38

*38是正措置等の通知を行わないことがやむを得ない場合としては、例えば、公益通報者が通知を望まない場合、匿名による通報であるため公益通報者への通知が困難である場合等が考えられる。

*38 Possible cases where it is unavoidable not to notify the whistleblower of the rectification measures or other measures include cases where the whistleblower does not wish to be informed or where it is difficult to notify the whistleblower because the report was received anonymously, for example.

・通知の態様は一律のものが想定されているものではなく、通知の方法として、例えば、公益通報者個人に通知をする、全社的な再発防止策をとる必要がある場合に労働者等及び役員全員に対応状況の概要を定期的に伝える等、状況に応じた様々な方法が考えられる。

The enterprise is not expected to give the required notification in a uniform manner. For example, various manners of notification are possible depending on the situation, such as giving notification personally to the whistleblower or, where it is necessary to take enterprise-wide recurrence prevention measures, regularly providing all workers or corresponding persons and officers with an overview of the status of the handling.

・事業者は、内部公益通報受付窓口の担当者以外の者(いわゆる上司等)が内部公益通報を受ける場合においても、例えば、公益通報者の意向も踏まえつつ当該内部公益通報受付窓口の担当者以外の者が内部公益通報受付窓口に連絡するように教育・周知する等、適正な業務の遂行等に支障がない範囲において何らかの通知*39がなされるようにすることが求められる。

The enterprise is expected to ensure that the whistleblower will be notified in some way*39 to the extent that this does not hinder the enterprise's proper performance of its business, by such means as providing education and disseminating information so that even where an internal whistleblowing disclosure is received by a person who is not in charge of any of the internal whistleblowing contact points (such as the whistleblower's boss or equivalent), the person who is not in charge of any of the internal whistleblowing contact points will take steps such as contacting an internal whistleblowing contact point while respecting the intention of the whistleblower.

*39例えば、内部公益通報を受けた者が公益通報者の上司等である場合において、公益通報者から単なる報告ではなく公益通報であるとしてその受領の通知を求められている場合には、公益通報者のプライバシー等に配慮しつつ内部公益通報受付窓口にその通報内容を伝え、公益通報者本人にこれを行った旨を通知することも考えられる。

*39 For example, if the person who received an internal whistleblowing disclosure is the whistleblower's boss or equivalent, and if the whistleblower requests to be notified of the receipt of the whistleblowing disclosure: which the whistleblower declares to be a whistleblowing disclosure instead of a mere report, then the recipient could convey the details of the report to an internal whistleblowing contact point while giving consideration to the privacy and other interests of the whistleblower, and could notify the whistleblower of the conveyance.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

通知するまでの具体的な期間を示す(受付から20日以内に調査開始の有無を伝える*40等)、是正措置等の通知のほかに、例えば、内部公益通報の受付*41や調査の開始についても通知する*42等、適正な業務の遂行等に支障が生じない範囲内において、公益通報者に対してより充実した情報提供*43を行うことが望ましい。

In addition to indicating the specific period before the whistleblower is notified (such as notifying the whistleblower within twenty days after the receipt of the whistleblowing disclosure as to whether or not investigations will be started*40) and notifying the rectification measures and other measures, it is desirable that the enterprise provide the whistleblower with more detailed information*43, by means such as notifying the whistleblower of the receipt of the internal whistleblowing disclosure*41 and the start of investigations*42, for example, to the extent that this does not hinder the enterprise's proper performance of its business, among other things.

*40書面により内部公益通報をした日から20日を経過しても、事業者から通報対象事実について調査を行う旨の通知がない場合等には、報道機関等への公益通報を行った者は、解雇その他不利益な取扱いからの保護の対象となる(法第3条第3号ホ)。

*40 In cases such as where even upon the lapse of twenty days following the date of a written internal whistleblowing disclosure the whistleblower has not been notified by the enterprise that investigations will be conducted of the reportable fact, the whistleblower will be protected from dismissal and other disadvantageous treatment that may be given by reason of the whistleblower's whistleblowing disclosure to the press or the like (Article 3, item (iii), (e) of the Act).

*41内部公益通報受付窓口を経由する内部公益通報について、書面や電子メール等、公益通報者が通報の到達を確認できない方法によって通報がなされた場合には、速やかに公益通報者に対し、通報を受領した旨を通知することが望ましい。

*41 If an internal whistleblowing disclosure is made through an internal whistleblowing contact point in writing, by email, or any other means that does not allow the whistleblower to confirm receipt of the report, it is desirable that the enterprise promptly notify the whistleblower of the receipt of the report.

*42公益通報者が通知を望まない場合、匿名による通報であるため公益通報者への通知が困難である場合その他やむを得ない理由がある場合はこの限りではない。

*42 This does not apply if the whistleblower does not wish to be notified, or if it is difficult to notify the whistleblower because the report was received anonymously, or if it is otherwise unavoidable not to notify the whistleblower.

*43内部公益通報受付窓口にて通報を受け付けた場合、調査が必要であるか否かについて、公正、公平かつ誠実に検討し、今後の対応についても、公益通報者に通知するよう努めることが望ましい。また、調査中は、調査の進捗状況について、被通報者や調査協力者等の信用、名誉及びプライバシー等に配慮しつつ、適宜、公益通報者に通知するとともに、調査結果について可及的速やかに取りまとめ、公益通報者に対して、その調査結果を通知するよう努めることが望ましい。

*43 When an internal whistleblowing disclosure is made through an internal whistleblowing contact point, it is desirable that fair, impartial, and faithful consideration should be given as to whether as investigation is necessary, and that the whistleblower should be notified of future responses. In addition, during the investigation, the whistleblower will be notified of the progress of the investigation as appropriate, while taking into account the credibility, reputation, and privacy, +. of the reported person and cooperating investigators, and the investigation results will be communicated as soon as possible. It is desirable that efforts be made to notify the whistleblower of the results of the investigation.

(3) 記録の保管、見直し・改善、運用実績の労働者等及び役員への開示に関する措置

3. Measures for retaining records, reviewing and improving the system for dealing with internal whistleblowing disclosures and disclosing its operation results to workers or corresponding persons and officers

1 指針本文

(i) Text of the Guidelines

イ内部公益通報への対応に関する記録を作成し、適切な期間保管する。

(a) The enterprise must keep records of its handling of internal whistleblowing disclosures and must retain the records for an appropriate period.

ロ内部公益通報対応体制の定期的な評価・点検を実施し、必要に応じて内部公益通報対応体制の改善を行う。

(b) The enterprise must conduct regular evaluations and inspections of its system for dealing with internal whistleblowing disclosures and must improve the system where necessary.

ハ内部公益通報受付窓口に寄せられた内部公益通報に関する運用実績の概要を、適正な業務の遂行及び利害関係人の秘密、信用、名誉、プライバシー等の保護に支障がない範囲において労働者等及び役員に開示する。

(c) The enterprise must disclose to its workers or corresponding persons and officers an overview of the results of the system's operation with respect to internal whistleblowing disclosures received through the enterprise's internal whistleblowing contact points, to the extent that the disclosure will not hinder the enterprise's proper performance of its business or the protection of the secrets, credibility, reputation, privacy, etc. of the interested persons.

2 指針の趣旨

(ii) Intent of the Guidelines

内部公益通報対応体制の在り方は、事業者の規模、組織形態、業態、法令違反行為が発生するリスクの程度、ステークホルダーの多寡、労働者等及び役員並びに退職者の内部公益通報対応体制の活用状況、その時々における社会背景等によって異なり得るものであり、状況に応じて、継続的に改善することが求められる。そのためには、記録を適切に作成・保管し、当該記録に基づき、評価・点検を定期的に実施し、その結果を踏まえ、組織の長や幹部の責任の下で、対応の在り方の適切さについて再検討する等の措置が必要である。

The appropriate system for dealing with internal whistleblowing disclosures for the enterprise may differ depending on its size, organizational form, business category, the likelihood of facing legal violations, number of its stakeholders, usage of its system for dealing with internal whistleblowing disclosures by its workers or corresponding persons, officers, and retirees, and social circumstances of the moment, among other things. The enterprise is expected to continuously improve its system for dealing with internal whistleblowing disclosures according to the circumstances. To do so, the enterprise must take such measures as appropriately keeping and retaining records, conducting regular evaluations and inspections based on the records, and reconsidering the appropriateness of the handling of internal whistleblowing disclosures based on the results of these evaluations and inspections, under the responsibility of the relevant organizational heads and executives.

また、内部公益通報が適切になされるためには、内部公益通報を行うことによって法令違反行為が是正されることに対する労働者等及び役員の期待感を高めることが必要であり、そのためには、個人情報の保護等に十分配慮しつつ、事業者の内部公益通報対応体制が適切に機能していることを示す実績を労働者等及び役員に開示することが必要である。

In addition, in order for internal whistleblowing disclosures to be made appropriately, it is necessary that the enterprise raise the expectations of its workers or corresponding persons and officers regarding rectification of violations of law as a result of their making internal whistleblowing disclosures. To do so, the enterprise must disclose to its workers or corresponding persons and officers the results that show the appropriate performance of the system for dealing with internal whistleblowing disclosures, while giving due consideration to the protection of personal information, among other things.

3 指針を遵守するための考え方や具体例*44

(iii) Approaches and specific examples for compliance with the Guidelines*44

*44内部公益通報対応体制の整備・運用に当たっては、労働者等及び役員の意見・要望を反映したり、他の事業者の優良事例を参照したりする等、労働者等及び役員並びに退職者が安心して通報・相談ができる実効性の高い仕組みを構築することが望ましい。

*44 When establishing and operating the system for dealing with internal whistleblowing disclosures, it is desirable that the enterprise develop highly effective mechanisms that allow its workers or corresponding persons, officers, and retirees to make reports and consultation requests with peace of mind, by such means as reflecting the opinions and requests of these workers or corresponding persons and officers, and consulting best practices of other enterprises.

・記録の保管期間については、個々の事業者が、評価点検や個別案件処理の必要性等を検討した上で適切な期間を定めることが求められる。記録には公益通報者を特定させる事項等の機微な情報が記載されていることを踏まえ、例えば、文書記録の閲覧やデータへのアクセスに制限を付す等、慎重に保管する必要がある。

Individual enterprises are expected to set an appropriate period of retention for records after considering the necessity for evaluations and inspections and for the handling of individual cases, among other things. In light of the fact that these records contain sensitive information, such as information that allows the identification of whistleblowers, these records must be retained carefully by restricting access to written records and data, for example.

・定期的な評価・点検*45の方法として、例えば、以下のようなもの等が考えられる。

For example, possible methods of regular assessments and inspections*45 include the following:

*45評価・点検の対象には、外部窓口も含む。

*45 These evaluations and inspections should cover external contact points.

労働者等及び役員に対する内部公益通報対応体制の周知度等についてのアンケート調査(匿名アンケートも考えられる。)

Questionnaire surveys of workers or corresponding persons and officers regarding the level of awareness of the system for dealing with internal whistleblowing disclosures (anonymous questionnaires are possible).

担当の従事者間における公益通報対応業務の改善点についての意見交換

Exchanges of opinions on points to be improved in the activity of dealing with whistleblowing disclosures between the persons in charge engaged in the activity of dealing with whistleblowing disclosures.

内部監査及び中立・公正な外部の専門家等による公益通報対応業務の改善点等(整備・運用の状況・実績、周知・研修の効果、労働者等及び役員の制度への信頼度、本指針に準拠していない事項がある場合にはその理由、今後の課題等)の確認

Checking the activity of dealing with whistleblowing disclosures for points to be improved and other aspects (such as the status and performance of the system's establishment and operation, the effect of dissemination of information and training, the degree of trust of workers or corresponding persons and officers in the system, reasons for matters (if any) that are non-compliant with the Guidelines, and future challenges) through internal audit or by fair and impartial external professionals or the like.

・運用実績とは、例えば、以下のようなもの等が考えられる。

The "results of the system's operation" may include the following, for example:

過去一定期間における通報件数

The number of reports received in a certain period in the past.

是正の有無

Whether or not rectification was conducted.

対応の概要

An overview of the handling.

内部公益通報を行いやすくするための活動状況

The status of activities to make it easier to make internal whistleblowing disclosures.

なお、開示の内容・方法を検討する際には、公益通報者を特定させる事態が生じないよう十分に留意する必要がある。

When considering the content and methods of disclosure, the enterprise must exercise due care to prevent situations that allow whistleblowers to be identified.

・運用実績の労働者等及び役員への開示に当たっては、公益通報とそれ以外の通報とを厳密に区別する必要はない。

When disclosing the results of the system's operation to workers or corresponding persons and officers, the enterprise does not have to strictly distinguish between whistleblowing disclosures and other reports.

4 その他に推奨される考え方や具体例

(iv) Other recommended approaches and specific examples

各事業者における内部公益通報対応体制の実効性の程度は、自浄作用の発揮を通じた企業価値の維持・向上にも関わるものであり、消費者、取引先、労働者等・役員、株主・投資家、債権者、地域社会等のステークホルダーにとっても重要な情報であるため、運用実績の概要や内部公益通報対応体制の評価・点検の結果を、CSR報告書やウェブサイト等を活用して開示する等、実効性の高いガバナンス体制を構築していることを積極的に対外的にアピールしていくことが望ましい。

The level of effectiveness of the system for dealing with internal whistleblowing disclosures at an enterprise relates to the maintenance and improvement of its corporate value through the exercise of its self-cleansing function and, as such, it is important information for consumers, business partners, workers or corresponding persons and officers, shareholders and investors, creditors, local communities, and other stakeholders. Therefore, it is desirable that the enterprise actively demonstrate to external parties that it has developed a highly effective governance system, by such means as disclosing an overview of the results of operation of the system for dealing with internal whistleblowing disclosures and the results of evaluations and inspections of the system by utilizing CSR reports, websites, etc.

(4) 内部規程の策定及び運用に関する措置

4. Measures for establishing and applying internal rules

1 指針本文

(i) Text of the Guidelines

この指針において求められる事項について、内部規程において定め、また、当該規程の定めに従って運用する。

The enterprise must set forth the requirements imposed by these Guidelines in its internal rules and must apply those requirements pursuant to the provisions of the internal rules.

2 指針の趣旨

(ii) Intent of the Guidelines

事業者において、指針に沿った内部公益通報対応体制の整備等を確実に行うに当たっては、指針の内容を当該事業者において守るべきルールとして明確にし、担当者が交代することによって対応が変わることや、対応がルールに沿ったものか否かが不明確となる事態等が生じないようにすることが重要であり、その観点からはルールを規程として明確に定めることが必要となる。調査の権限が定められていなければ、例えば、調査の対象者において調査に従うべきか疑義が生じ、実効的な調査が実施できない場合もある。また、規程に沿って運用がされなければ規程を定める意味がない。

In order for the enterprise to make certain that its system for dealing with internal whistleblowing disclosures is established and operated in accordance with the Guidelines, it is important that the content of the Guidelines be clarified as rules to be complied with at the enterprise, so as to prevent such situations as where replacement of the person in charge results in changes in the dealing with internal whistleblowing disclosures or where it is unclear whether or not the handling of internal whistleblowing disclosures is in line with the rules. From this point of view, it is necessary for the enterprise to clearly establish these rules in the form of rules. A failure to establish the authority to investigate may, prevent effective investigations from being conducted because persons to be investigated may have doubt about whether or not to submit to the investigations, for example. Furthermore, there is no point in establishing rules unless the system is operated in accordance with the rules.

3 その他に推奨される考え方や具体例

(iii) Other recommended approaches and specific examples

・内部公益通報の受付から調査・是正措置の実施までを適切に行うため、幹部を責任者とし、幹部の役割を内部規程等において明文化することが望ましい。

In order to properly perform the procedures from the time of reception of an internal whistleblowing disclosure to the conduct of investigations and implementation of rectification measures, it is desirable that an executive be appointed as a responsible person and that the roles of the executive be clearly specified in internal rules or other guidelines.

・労働者等及び役員は、例えば、担当部署による調査に誠実に協力しなければならないこと、調査を妨害する行為はしてはならないこと等を、内部規程に明記することが望ましい。

It is desirable to expressly provide in internal rules that workers or corresponding persons and officers must cooperate in good faith in investigations by departments in charge, and must not engage in any act that would hinder these investigations, for example.