財産税等収入金特別会計法

I hereby give My Sanction to the Law of Special Account for the Capital Levy Revenues, etc., for which the concurrence of the Imperial Diet has been obtained, and cause the same to be promulgated.

御名御璽

Signed:HIROHITO, Seal of the Emperor

昭和二十一年十一月十二日

This twelfth day of the eleventh month of the twenty-first year of Showa (November 12, 1946)

內閣總理大臣　吉田茂

Contersigned:Prime Minister　YOSHIDA Shigeru

大藏大臣　石橋湛山

Minister of Finance　ISHIBASHI Tanzan

法律第五十三號

Law No.53

財産税等收入金特別會計法

Law of Special Account for the Capital Levy Revenues, etc.

第一條　財産税法及び戰時補償特別措置法に基く收入金に關する會計は、これを特別とし、一般の歳入歳出と區分して經理する。

Article 1.　A special account shall be established concerning the receipts resulting from the Capital Levy Law and the Wartime Indemnity Special Measures Law and shall be dealt with as distinguished from the general revenues and expenditures.

財産税法及び戰時補償特別措置法に基いて收納する國債（政府特殊借入金を含む。以下同じ。）以外の物納の財産（以下物納財産といふ。）、財産税法に基いて讓り受ける財産（以下讓受財産といふ。）及び財産税法に基いて收納する金融機關經理應急措置法により金融機關の舊勘定の負債に屬することとなつた預金その他の債權（以下舊勘定預金等といふ。）は、これをこの會計の所屬とする。

The property paid in kind (hereinafter called property in kind) other than national bonds paid according to the Capital Levy Law and the Wartime Indemnity Special Measures Law, the property transferred according to the Capital Levy Law (hereinafter called transferred property), and the deposits and other claims belonging to the old account indebtedness of financial institutions according to the Law regarding Emergency Measures for Account of Financial Institutions Which will be taken over in accordance with the Capital Levy Law (hereinafter called deposits and others of the old accounts) shall be handled by this account.

第二條　この會計においては、財産税及び戰時補償特別税の收入金、物納財産及び讓受財産から生ずる收入金竝びにこれらの財産の處分に因る收入金、舊勘定預金等の拂戻金、公債募集金、借入金竝びに附屬雜收入を以てその歳入とし、一般會計又は國債整理基金特別會計への繰入金、地方公共團體又は特定機關への交付金、公債及び借入金の償還金及び利子、財産税及び戰時補償特別税の還付金その他の諸費を以てその歳出とする。

Article 2.　In this account, the revenues shall include the receipts resulting from the Capital Levy Law and the Wartime Indemnity Special Measures Law, from the property in kind and the transferred property, from disposal of such property, and the refunds of the deposits, etc. of the old accounts, the national bonds, the Treasury loan, and miscellaneous pursuant receipts;the expenditures shall include the transfers to the General Account and the National Debt Consolidation Fund Special Account, the grants to local public bodies or special agencies, and the refunds and interests of the national bonds and the Treasury loan, the repayments of the capital levy and the wartime indemnity special tax, and other miscellaneous expenses.

財産税及び戰時補償特別税の國債による收納の額は、これをこの會計の歳入とみなし、第三條第一項の規定による國債の所屬換の額は、これをこの會計の歳出及び國債整理基金特別會計の歳入とみなし、又、同條第三項の規定による當該國債の償却の額は、これを國債整理基金特別會計の歳出とみなして、整理するものとする。

The amount of the receipts resulting from the national bonds paid as the capital levy and the wartime indemnity special tax shall be handled as the revenues of this account, and the amount of the national bonds transferred according to the provisions of Article 3, paragraph 1 shall be handled as the expenditures of this account and the revenues of the National Debt Consolidation Fund Special Account;the amount of the national bonds concerned, repaid under the provisions of the same Article, paragraph 3 shall be dealt with as the expenditures of the National Debt Consolidation Fund Special Account.

第三條　この會計において、財産税及び戰時補償特別税を國債を以て收納した場合においては、その收納價額を以て、當該國債を國債整理基金特別會計の所屬に移さなければならない。

Article 3.　The national bonds received as the capital levy and the wartime indemnity special tax shall be transferred, in the value as received, to the National Debt Consolidation Fund Special Account.

前項の規定により國債を國債整理基金特別會計の所屬に移した場合においては、國債整理基金特別會計法第二條第一項の規定により、一般會計から當該國債の收納價額に相當する額の國債元金償還資金の繰入があつたものとみなす。

The amount of the national bonds transferred to the National Debt Consolidation Fund Special Account according co the regulation of the preceding paragraph shall be regarded as the transfer of the national consolidation fund of the same amount from the General Account in accordance with the provisions of Article 2, paragraph 1 of the Law of the National Debt Consolidation Fund Special Account.

國債整理基金特別會計で第一項の國債を受け入れた場合においては、直ちに、當該國債を償却しなければならない。

The Special Account of National Debt Consolidation Fund, upon receipt of the national bonds referred to in the preceding paragraph, shall redeem the national bonds concerned.

第四條　この會計に屬する經費を支辨するため必要があるときは、政府は、この會計の負擔において公債を發行し又は借入金をなすことができる。但し、公債又は借入金の額は、この會計に屬する資産（現金及び讓受財産を除き財産税及び戰時補償特別税の延納許可額を含む。）の現在額に七割五分の割合を乘じて算出した額を超えてはならない。

Article 4.　The government, in order to pay the expenses of this account when deemed necessary, may issue bonds or make borrowings on account of this account, provided that the amount shall not exceed 75% of the current total amount of the assets in this account (excluding cash and tranferred property, including the permitted amount of deferred payment of the capital levy and the wartime indemnity special tax).

讓受財産の對價として國債を交付するため必要があるときは、政府は、前項の規定による外、この會計の負擔において公債を發行することができる。

The government, in order to deliver bonds in payment of the transferred property when deemed necessary, may issued bonds, in spite of the provisions of the preceding paragraph, on account of this account.

物納財産の處分に因る收入金及び舊勘定預金等の拂戻金は、先づ、當該收入の收納の時に存する第一項の公債又は借入金の償還に充て、讓受財産の處分に因る收入金は、これを先づ、前項の公債の償還に充てるものとする。

The receipts from disposal of the property in kind and the refunds of the deposits, etc. of the old accounts shall be first allotted for the redemption of the bonds or borrowings under paragraph 1 outstanding on their receipt, and the receipts from disposal of the transferred property shall be first allotted for the redemption of the bonds under the preceding paragraph.

第五條　この會計で支拂上現金に餘裕があるときは、これを大藏省預金部に預け入れることができる。

Article 5.　Any surplus of cash made out of the payment in this account may be deposited with the Doposit Bureau of the Ministry of Finance.

第六條　この會計において決算上剩餘を生じたときは、これを翌年度の歳入に繰り入れる。

Article 6.　Any surplus made out of the settlement in this account may be carried forward to the revenues of the following fiscal year of this account.

第七條　政府は、毎年この會計の歳入歳出豫算を調製して、歳入歳出の總豫算とともに、これを帝國議會に提出する。

Article 7.　The government shall prepare the budget of revenues and expenditures of this account each fiscal year and submit it to the Imperial Diet, together with the General Budget.

前項の歳入歳出豫算には、當該年度及び前年度における財産税及び戰時補償特別税の徴收豫定表竝びに物納財産、讓受財産及び舊勘定預金等の處分豫定表を添附しなければならない。

The budget of revenues and expenditures referred to in the preceding paragraph shall be accompanied by detailed statement of accounts showing estimated incomes of the capital levy and the wartime indemnity special tax and status of dispotion of the property in kind, the transferred property and the deposits, etc. of the old accounts, of both the fiscal year concerned and of the year previous.

第八條　この會計の收入支出に關する規程は、勅令でこれを定める。

Article 8.　The regulation concerning the incomes and expenditures of this account shall be decided by an Imperial Ordinance.

附　則

Supplementary Provisions:

この法律施行の期日は、勅令でこれを定める。

The date of the enforcement of this Law shall be prescribed by an Imperial Ordinance.

この會計は、昭和二十六年度限り、これを廢止するものとする。

This Law shall be abolished at the end of 1951.

國有財産法の一部を次のやうに改正する。

The National Property Law shall be partly amended as follows:

第二十八條ノ二　財産税法及戰時補償特別措置法ニ依リ收納シタル財産ハ第五條又ハ第十六條ノ規定ニ拘ラズ之ヲ讓與シ又ハ勅令ヲ以テ定ムル場合ノ外之ヲ無償ニテ貸付スルコトヲ得ズ

Article 28 (2)　The property taken over according to the Capital Levy Law and the Wartime Indemnity Special Measures Law shall not be transferred in spite of the provisions of Article 5 or 16, or shall not be leased without consideration except cases specifically provided by an Imperial Ordinance.

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