セッションタグによるAttribute-based access control (ABAC)を試してみました。
https://docs.aws.amazon.com/ja_jp/IAM/latest/UserGuide/id_session-tags.html
https://docs.aws.amazon.com/ja_jp/IAM/latest/UserGuide/introduction_attribute-based-access-control.html

必要なもの

AWSアカウント

手順

Roleを作成する
IAM Userを作成する
Pamameter storeを作成する
テスト結果

今回試した構成

IAM UserのポリシーでIAM Userのタグ(aws:PrincipalTag)とIAMロールのタグ(aws:ResourceTag)を比較し、同じならロールへのスイッチを許可する
IAM RoleのポリシーでIAM Roleのタグ(aws:PrincipalTag)とSSM Parameter storeのタグ(aws:ResourceTag)を比較し、同じならParameter storeへのアクセスを許可する。

1. Roleを作成する

Role

role	policy	tag
test-stg-role	test-role-policy	env:stg
test-dev-role	test-role-policy	env:dev

Role用Policy

test-role-policy.json

{
    "Version": "2012-10-17",
    "Statement": [
        {
            "Sid": "TestAccessSSM",
            "Effect": "Allow",
            "Action": [
                "ssm:*"
            ],
            "Resource": "*",
            "Condition": {
                "StringEquals": {
                    "aws:ResourceTag/env": "${aws:PrincipalTag/env}"
                }
            }
        }
    ]
}

Role用Trust relationship

{
  "Version": "2012-10-17",
  "Statement": [
    {
      "Effect": "Allow",
      "Principal": {
        "AWS": "arn:aws:iam::XXXXXXXXXXXX:root"
      },
      "Action": "sts:AssumeRole",
      "Condition": {}
    }
  ]
}

2. IAM Userを作成する

IAM User

role	policy	tag
test-stg	test-user-policy	env:stg
test-dev	test-user-policy	env:dev

IAM User用Policy

test-user-policy.json

{
    "Version": "2012-10-17",
    "Statement": [
        {
            "Sid": "TestAssumeRole",
            "Effect": "Allow",
            "Action": "sts:AssumeRole",
            "Resource": [
                "arn:aws:iam::XXXXXXXXXXXX:role/test-stg-role",
                "arn:aws:iam::XXXXXXXXXXXX:role/test-dev-role"
            ],
            "Condition": {
                "StringEquals": {
                    "aws:ResourceTag/env": "${aws:PrincipalTag/env}"
                }
            }
        }
    ]
}

3. Parameter storeを作成する

Parameter store

name	tag	value
test-stg	env:stg	任意
test-dev	env:dev	任意

4. テスト結果

4-1. テスト結果(ロールのスイッチ)

No	From(User)	To(Role)	Result
1	test-stg	test-stg-role	OK
2	test-stg	test-dev-role	NG
3	test-dev	test-stg-role	NG
4	test-dev	test-dev-role	OK

1. IAM User: test-stg → Role: test-stg-role

$ aws sts assume-role \
> --role-arn arn:aws:iam::XXXXXXXXXXXX:role/test-stg-role \
> --role-session-name my-session \
> --profile test-stg
{
    "Credentials": {
        "AccessKeyId": "XXXXXX",
        "SecretAccessKey": "XXXXXX",
        "SessionToken": "XXXXXX",
        "Expiration": "2020-02-24T09:08:55+00:00"
    },
    "AssumedRoleUser": {
        "AssumedRoleId": "XXXXXX:my-session",
        "Arn": "arn:aws:sts::XXXXXXXXXXXX:assumed-role/test-stg-role/my-session"
    }
}

2. IAM User: test-stg → Role: test-dev-role

$ aws sts assume-role \
> --role-arn arn:aws:iam::XXXXXXXXXXXX:role/test-dev-role \
> --role-session-name my-session \
> --profile test-stg
An error occurred (AccessDenied) when calling the AssumeRole operation: User: arn:aws:iam::XXXXXXXXXXXX:user/test-stg is not authorized to perform: sts:AssumeRole on resource: arn:aws:iam::XXXXXXXXXXXX:role/test-dev-role

3. IAM User: test-dev → Role: test-stg-role

$ aws sts assume-role \
> --role-arn arn:aws:iam::XXXXXXXXXXXX:role/test-stg-role \
> --role-session-name my-session \
> --profile test-dev
An error occurred (AccessDenied) when calling the AssumeRole operation: User: arn:aws:iam::XXXXXXXXXXXX:user/test-dev is not authorized to perform: sts:AssumeRole on resource: arn:aws:iam::XXXXXXXXXXXX:role/test-stg-role

4. IAM User: test-dev → Role: test-dev-role

$ aws sts assume-role \
> --role-arn arn:aws:iam::XXXXXXXXXXXX:role/test-dev-role \
> --role-session-name my-session \
> --profile test-dev
{
    "Credentials": {
        "AccessKeyId": "XXXXXX",
        "SecretAccessKey": "XXXXXX",
        "SessionToken": "XXXXXX",
        "Expiration": "2020-02-24T09:09:52+00:00"
    },
    "AssumedRoleUser": {
        "AssumedRoleId": "XXXXXX:my-session",
        "Arn": "arn:aws:sts::XXXXXXXXXXXX:assumed-role/test-dev-role/my-session"
    }
}

4-2. テスト結果(リソースアクセス)

No	From(User)	To(Parameter store)	Result
1	test-stg	test-stg	OK
2	test-stg	test-dev	NG
3	test-dev	test-stg	NG
4	test-dev	test-dev	OK

1. IAM User: test-stg → Parameter Store: test-stg

$ aws ssm get-parameter --name test-stg --profile test-stg-role
{
    "Parameter": {
        "Name": "test-stg",
        "Type": "String",
        "Value": "test",
        "Version": 1,
        "LastModifiedDate": "2020-02-24T15:35:40.814000+09:00",
        "ARN": "arn:aws:ssm:us-east-1:XXXXXXXXXXXX:parameter/test-stg"
    }
}

2. IAM User: test-stg → Parameter Store: test-dev

$ aws ssm get-parameter --name test-dev --profile test-stg-role
An error occurred (AccessDeniedException) when calling the GetParameter operation: User: arn:aws:sts::XXXXXXXXXXXX:assumed-role/test-stg-role/botocore-session-XXXXXXXXXX is not authorized to perform: ssm:GetParameter on resource: arn:aws:ssm:us-east-1:XXXXXXXXXXXX:parameter/test-dev

3. IAM User: test-dev → Parameter Store: test-stg

$ aws ssm get-parameter --name test-stg --profile test-dev-role
An error occurred (AccessDeniedException) when calling the GetParameter operation: User: arn:aws:sts::XXXXXXXXXXXX:assumed-role/test-dev-role/botocore-session-XXXXXXXXXX is not authorized to perform: ssm:GetParameter on resource: arn:aws:ssm:us-east-1:XXXXXXXXXXXX:parameter/test-stg

4. IAM User: test-dev → Parameter Store: test-dev

$ aws ssm get-parameter --name test-dev --profile test-dev-role
{
    "Parameter": {
        "Name": "test-dev",
        "Type": "String",
        "Value": "test",
        "Version": 1,
        "LastModifiedDate": "2020-02-24T15:27:07.440000+09:00",
        "ARN": "arn:aws:ssm:us-east-1:XXXXXXXXXXXX:parameter/test-dev"
    }
}

感想

タグに基づく承認が利用できるサービスが少なく、まだまだといった感じです。
- https://docs.aws.amazon.com/ja_jp/IAM/latest/UserGuide/reference_aws-services-that-work-with-iam.html
スイッチ先のポリシーでも、スイッチ元のタグから条件判断してスイッチの許可・拒否を判定する条件を記述できればよかったのに。
aws:RequestTagの概念が難しい。。。