(会計規則の一部を改正する勅令)
法令番号: 勅令第557号
公布年月日: 昭和21年11月22日
法令の形式: 勅令

改正対象法令

審議経過

朕は、會計規則の一部を改正する勅令を裁可し、ここにこれを公布せしめる。
I hereby give My Sanction to the Imperial Ordinance concerning the partial amendment of the Accounting Regulations and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emepror
昭和二十一年十一月二十一日
This twenty-first day of the eleventh month of the twenty-first year of Showa (November 21, 1946)
內閣總理大臣　吉田茂
Countersigned: Prime Minister　YOSHIDA Shigeru
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
勅令第五百五十七號
Imperial Ordinance No. 557
會計規則の一部を次のやうに改正する。
The Accounting Regulations shall be amended partly as follows:
第二十六條中「翌年度ニ亘ル契約」を「國庫ノ負擔ト爲ルベキ契約」に改める。
In Article 26 "a contract extending to the next fiscal year" shall read "a contract to be charged upon the Treasury."
第四十五條に次の但書を加へる。
The following proviso shall be added to Article 45:
但シ受取人ノ氏名ノ記載ハ大藏大臣ノ特ニ定ムル場合ヲ除クノ外之カ記載ヲ省略スルコトヲ得
"However, the entry of the name of receiver may be omitted, unless otherwise prescribed by the Minister of Finance."
第四十七條中「大藏大臣ノ特ニ定ムル場合ヲ除クノ外之ヲ」を「之ヲ第四十五條但書ノ場合ハ持參人拂式、大藏大臣ノ特ニ定ムル場合ハ記名式、其ノ他ノ場合ハ」に改める。
In Article 47 "it, unless otherwise prescribed by the Minister of Finance" shall read "the method of payment to bearer in case of the proviso of Article 45, the signature in case prescribed specifically by the Minister of Finance, or if in other cases."
第五十五條中「事由ヲ具シ證憑書類ヲ添ヘ之ヲ所管大臣ニ提出シ所管大臣ハ審査ノ上之カ支拂ヲ大藏大臣ニ請求スヘシ」を「之カ支拂ヲ爲スヘシ」に改める。
In Article 55, "shall present a statement of reasons with supporting documents to the competent Minister who shall require its payment to the Minister of Finance, after reviewing it" shall read "shall pay it."
第五十七條中第一號乃至第三號を削り、第四號を第一號とし、以下第六號まで順次三號づつ繰り上げる。
Items 3 to 5 inclusive, Article 57 shall be deleted, and item 4 shall become item 1, items 4 to 6 inclusive being carried up in turn by 3 items.
同條第七號但書中「五千圓」を「五萬圓」に改め、同條中同號を第四號とする。
In the proviso of item 7 of the said Article "5,000 yen" shall read "50,000 yen," and the said item shall become item 4.
同條第八號を第五號とし、同條中同號の次に次の一號を加へる。
Item 8 of the said Article shall become item 5 and the following item shall be added after the said item:
六　支出官ノ設置ナキ官署又ハ事務所ノ職員ニ支給スル俸給其ノ他ノ給與
6.　Salaries and other pay for personnel of agencies or offices without a disbursing official.
同條第九號但書中「五萬圓」を「二十萬圓」に改め、同條中同號を第七號とし、同號の次に次の一號を加へる。
In the proviso of item 8 of the said Article "50,000 yen" shall read "200,000 yen," and the said item shall become item 7, the following-item being added after the said item:
八　諸拂戾金
8.　Miscellaneous repayments.
同條中第十號を第九號とし、第十一號を次のやうに改める。
Item 10 shall become item 9 and item 11 shall read as follows:
十　囚人及刑事被吿人護送費竝釋放セラルヘキ者ニ給與スル歸住旅費
10.　Expenses for transporting prisoners and the accused, and travelling expenses to be paid for the released to come back to their home.
同條第十二號中「又ハ參考人」を「、參考人、調停委員、調停補助者、勸解者、鑑定委員、飜譯人又ハ計算人」に改め、同號を第十一號とする。
In item 12 of the said Article "or witness" shall read "witness, mediation commissioner, mediation assistant, inventioner, expert witness, translator or accountant," and the item shall become item 11.
第五十九條但書中「第十三號」を「第十二號」に改める。
In the proviso of Article 59 "item 13" shall become "item 12."
同條中第一號、第十號及び第十一號を削り、第二號を第一號とし、同號の次に次の一號を加へる。
Item 1, item 10 and item 11 of the said Article shall be deleted and item 2 shall become item 1, and the following item shall be added after the said item:
二　定期刊行物ノ代價
2.　Prices of periodical publishments.
同條第三號を次のやうに改める。
Item 3 of the said Article shall be amended as follows:
三　土地又ハ家屋ノ借料
3.　Rental of land or house.
同條第五號中「土地又ハ家屋ノ借料及」を削る。
In item 5 of the said Article "rent of land or house. and" shall be deleted.
同條第九號中「艦船」を「船舶」に改め、同號を第十號とし、第八號の次に次の一號を加へる。
In item 9 of the said Article "the crew of warship and other ships" shall read "the crew of ships" and the item shall become item 10 and the following item shall be added after item 8:
九　試驗、硏究又ハ調査ノ受託者ニ對シ支拂フヘキ經費
9.　Expenses of the payment of examination, investigation and research to the person entrusted thereof.
同條中第十二號を第十一號とし、第十三號を第十二號とする。
Item 12 of the said Article shall become item 11 and item 13 become item 12.
第六十一條第一項第四號を削る。
Item 4, paragraph 1, Article 61 shall be deleted.
第六十二條中但書及び第四號を削る。
The proviso and item 4 of Article 62 shall be deleted.
第八十七條第一號中「三千圓」を「五萬圓」に、同條第二號中「五千圓」を「七萬圓」に改める。
In item 1, Article 87 "3,000 yen" shall read "50,000 yen," and in item 2 of the said Article " 5,000 yen " shall read "70,000 yen."
第九十二條第一項中「三千圓」を「五萬圓」に改める。
In paragraph 1, Article 92 "3,000 yen" shall read "50,000 yen."
第百十條第一項第二號中「一萬圓」を「十五萬圓」に、「五千圓」を「七萬圓」に、同項第三號中「三千圓」を「五萬圓」に、同項第四號中「千圓」を「二萬圓」に、同項第五號中「二千圓」を「三萬圓」に、同項第六號中「四千圓」を「五萬圓」に改める。
In item 2, paragraph 1, Article 110 "10,000 yen" shall read "150,000 yen" and "5,000 yen" shall read "70,000 yen," and in item 3 "3,000 yen" shall read "50,000 yen," and nd in item 4 "1,000 yen" shall read "20,000 yen," and in item 5 "2,000 yen" shall read "30,000 yen," and in item 6 "4,000 yen" shall read "50,000 yen."
第百十四條第一項第四號中「五千圓」を「七萬圓」に、「三千圓」を「五萬圓」に、同項第五號中「千五百圓」を「二萬五千圓」に、同項第六號中「五百圓」を「一萬圓」に、同項第七號中「千圓」を「二萬圓」に、同項第八號中「二千圓」を「三萬圓」に改め、同項第十二號の次に次の一號を加へる。
In item 4, paragraph 1, Article 114 "5,000 yen" shall read "70,000 yen" and "3,000 yen" shall read "50,000 yen," and in item 5 "1,500 yen" shall read "25,000 yen," and in item 6 "500 yen" shall read "10,000 yen," and in item 7 "1,000 yen" shall read "20,000 yen," and in item 8 "2,000 yen" shall read "30,000 yen," and the following item shall be added after item 12 of the said paragraph:
十二ノ二　政府ノ需要スル物品ノ製造、修理、加工又ハ納入ニ使用セシムル爲之ニ必要ナル物品ノ賣拂ヲ爲ストキ
12 (2).　In case the sale and disposal of the goods necessary for the manufacture, repair, working up, and delivery are made for the goods and commodities demanded by the government.
同項第十六號中「道府縣」を「都道府縣」に改める。
In item 16 of the said paragraph "Hokkaido, a Special Prefecture or a Prefecture (Do, Fu, Ken)" shall read "Metropolis, Hokkaido, a Special Prefecture or a Prefecture (To, Do, Fu, Ken)."
附　則
Supplementary Provisions:
この勅令は、公布の日から、これを施行する。
This Ordinance shall come into force as from the day of its promulgation.
會計規則等戰時特例は、これを廢止する。
The Extraordinary War-time Regulations of the Accounting Regulations are abrogated.
會計規則等戰時特例（以下舊令といふ。）第六條第一項、第三十二條ノ五及び第三十二條ノ六の規定は、この勅令施行前に、これらの規定に基いてなした資金の前渡については、この勅令施行後においても、なほその效力を有する。
The provisions of paragraph 1 of Article 6, Article 32 (5) and Article 32 (6) of the Extraordinary Wartime Regulations of the Accounting Regulations (they shall hereafter be called the former regulations) shall have effect even after the enforcement of this Ordinance with respect to the advance of the fund authorized by these provisions before the enforcement of this Ordinance.
舊令第八條及び第九條の規定は、この勅令施行前に、これらの規定に基いてなした前金拂又は槪算拂に係る契約については、この勅令施行後においても、なほその效力を有する。
The provisions of Article 8 and Article 9 of the former regulations shall have effect even after the enforcement of this Ordinance with respect to the contract of the payment in advance and payment for rough estimate authorized by these provisions before the enforcement of this Ordinance.
舊令第二十三條及び第二十四條の規定は、この勅令施行前に、出納官吏が交替し、これらの規定により前任出納官吏の執行した出納の計算を、後任出納官吏の執行した出納に併せて出納計算書を調製することとした分については、この勅令施行後においても、なほその效力を有する。
The provisions of Article 23 and Article 24 of the former regulations shall have effect even after the enforcement of this Ordinance with respect to those accounts of receipts and payments made by the previous accounting official pursuant to said Articles before the enforcement of this Ordinance which have been entered in the same account statement of receipts and payments as the receipts and payments of the succeeding accounting official.
舊令第二十六條の規定は、この勅令施行前に、同條の規定により會計規則及び各特別會計規則に規定する帳簿に代へて使用することに指定した帳簿については、昭和二十一年度分に限り、この勅令施行後においても、なほその效力を有する。
The provisions of Article 25 of the former regulations shall have effect in the fiscal year of 1946-47 even after the enforcement of this Ordinance with respect those books which were designated pursuant to said Article before the enforcement of this Ordinance as the substitute of the books regulated under the Accounting Regulations and the Regulations of Special Accounts.