炭素国境調整メカニズム：システム境界文書、バージョン1.00
専門家の視点
炭素国境調整メカニズム（CBAM）のシステム境界文書は、実体が先行する典型的な構造です。英国財務省が公開したこの文書は、2026年財務法に基づき、輸入品の直接排出量を算定する際に「どの工程までを含めるか」を技術的に定義します。バイオマスやバイオガスの扱いも含め、測定可能な物理的プロセスを厳密に指定しており、実績に基づく制度的土台そのものです。 一方で物語はまだ十分に語られていません。この文書は「何を測るか」を定めますが、「なぜこの境界なのか」という目的や、EU版CBAMとの整合性、執行体制や人材育成という実行レイヤーが欠落したままです。導入は早くとも、実際に監視・報告・検証を行う事業者の負担や、デフォルト値の設定根拠が示されなければ、制度は形骸化します。 期待は政治と市場で逆方向に動いています。英国政府は脱炭素の旗印として先行し、輸入事業者はコスト増を予測して準備を急ぐ一方、市民の関心は国内物価に集中し、制度の正当性はまだ定着していません。ここでの隠れた前提は「測定技術が制度に追いつく」という仮定です。
© Crown copyright 2026 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at https://www.gov.uk/government/publications/carbon-border-adjustment-mechanism-force-of-law-notice-and-reference-document/carbon-border-adjustment-mechanism-system-boundaries-document-version-100 To determine embodied direct emissions within Carbon Border Adjustment Mechanism (CBAM) goods, as listed in Schedule 16 of the Finance Act 2026 the parameters for which production processes are relevant to the UK CBAM must be established. Those will be the same for both the use of actual monitoring, reporting and verification of actual embodied emissions as set out in the Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026 and for default emissions values published by HM Treasury. The system boundaries of production processes must be used alongside relevant data, including: Where relevant, liable persons must acquire this required information from the operators of installations producing the relevant CBAM goods imported to the UK. This document details the system boundaries relevant to all CBAM goods. For the purpose of this document, the following definitions apply: ‘Biogas’ means gaseous fuels produced from biomass. ‘Biomass’ means the biodegradable fraction of products, waste and residues from biological origin from agriculture, including vegetal and animal substances, from forestry and related industries, including fisheries and aquaculture, as well as the biodegradable fraction of waste, including industrial and municipal waste of bi
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