@article{oai:nagasaki-u.repo.nii.ac.jp:00026260, author = {山岡, 時生}, issue = {1-3}, journal = {経営と経済, Journal of Business and Economics}, month = {Dec}, note = {The WTO Agreement on Trade Facilitation which was in effect in February 2017 contains provisions on improvement of transparency, facilitation and simplification of Customs procedures, cooperation between agencies at border and implementation tolerance for developing counties and LDCs. Although it should be welcomed to have this new more enforceable agreement in the WTO, it is arguable that many provisions are derived from the WCO Revised Kyoto Convention. Duplication and fragmentation of the contents may imply inconsistency in implementing similar provisions in both agreements. Then, to what extent, the new WTO agreement differs from and reinforce or weaken the provisions of the Revised Kyoto Convention? In this article, with a view to contributing to future possible WTO disputes, provisions of the Trade Facilitation Agreement are compared and examined against those of the Revised Kyoto Convention., 経営と経済, 100(1-3), pp.25-98; 2020}, pages = {25--98}, title = {貿易円滑化分野におけるWTOとWCOの重複問題~WTO貿易円滑化協定とWCO改正京都規約の比較考証~}, volume = {100}, year = {2020} }