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

審議経過

I hereby give My Sanction to the Imperial Ordinance concerning the partial amendment of the Accounting Regulations and cause the same to be promulgated.
Signed: HIROHITO, Seal of the Emepror
This twenty-first day of the eleventh month of the twenty-first year of Showa (November 21, 1946)
Countersigned: Prime Minister　YOSHIDA Shigeru
Minister of Finance　ISHIBASHI Tanzan
Imperial Ordinance No. 557
The Accounting Regulations shall be amended partly as follows:
In Article 26 "a contract extending to the next fiscal year" shall read "a contract to be charged upon the Treasury."
The following proviso shall be added to Article 45:
"However, the entry of the name of receiver may be omitted, unless otherwise prescribed by the Minister of Finance."
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."
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."
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.
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.
Item 8 of the said Article shall become item 5 and the following item shall be added after the said item:
6.　Salaries and other pay for personnel of agencies or offices without a disbursing official.
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:
8.　Miscellaneous repayments.
Item 10 shall become item 9 and item 11 shall read as follows:
10.　Expenses for transporting prisoners and the accused, and travelling expenses to be paid for the released to come back to their home.
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.
In the proviso of Article 59 "item 13" shall become "item 12."
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:
2.　Prices of periodical publishments.
Item 3 of the said Article shall be amended as follows:
3.　Rental of land or house.
In item 5 of the said Article "rent of land or house. and" shall be deleted.
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:
9.　Expenses of the payment of examination, investigation and research to the person entrusted thereof.
Item 12 of the said Article shall become item 11 and item 13 become item 12.
Item 4, paragraph 1, Article 61 shall be deleted.
The proviso and item 4 of Article 62 shall be deleted.
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."
In paragraph 1, Article 92 "3,000 yen" shall read "50,000 yen."
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."
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:
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.
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)."
Supplementary Provisions:
This Ordinance shall come into force as from the day of its promulgation.
The Extraordinary War-time Regulations of the Accounting Regulations are abrogated.
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.
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.
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.
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.