I hereby give My Sanction to the Imperial Ordinance regarding the Special Account Regulations for the Extraordinary Measures for the Establishment of Property Owning Farmers, and cause the same to be promulgated.
御名御璽
Signed: HIROHITO, Seal of the Emperor
昭和二十一年十二月二十七日
This twenty-seventh day of the twelfth month of the twenty-first year of Showa (December 27, 1946)
內閣総理大臣 吉田茂
Countersigned: Prime Minister YOSHIDA Shigeru
農林大臣 和田博雄
Minister of Agriculture and Forestry WADA Hiroo
大藏大臣 石橋湛山
Minister of Finance ISHIBASHI Tanzan
勅令第六百二十三号
Imperial Ordinance No. 623
自作農創設特別措置特別会計規則
Accounting Regulations for the Special Account of the Extraordinary Measures for the Establishment of the Property Owning Farmers
Article 1. The estimation of the revenues and expenditures of the Account shall be made under the jurisdiction of the Minister who takes charge of the Account, and shall be delivered to the Minister of Finance by September 30th of the preceding fiscal year.
Article 2. The disbursements of the expenditures of this Account shall not exceed the total amount of revenues, which consist of the actual receipt of the present fiscal year, and the temporary borrowing under the provision of the first paragraph of Article 7 of the Special Account Law for the Extraordinary Measures for the Establishment of the Property Owning Farmers.
Article 3. In case the Account runs into red for the disbursement of the cash, the Minister who takes charge of the Account may claim the Minister of Finance to use the Treasury reserve fund in place of the temporary borrowing under the provision of the first paragraph of Article 7 of the Special Account Law for the Extraordinary Measures for the Establishment of the Property Owning Farmers.
Article 4. Those revenues which accrue to the respective fiscal year, and do not actually received by the termination of the account, shall be transfered to the ensueing fiscal year, and shall be estimated as the revenues of the year when they are actually received.
Article 5. Those expenditures which accrue to the respective fiscal year, and do not actually disbursed by the termination of the account, shall be transfered to the ensueing fiscal year as the unexpended expenses, if they are not barred by prescription. But the amount shall not exceed the appropriation.
Article 6. The settlement of the revenues and expenditures of the account shall be made by the Minister who takes charge of the account, and shall be delivered to the Minister of Finance by July 31st of the ensueing fiscal year.
The Minister of Finance who takes charge of the Account shall make the balance sheet of assets and liabilities, catalogues of assets, and table of the transfered amount from the General Account under the provision of the third paragraph of Article 8 of the Special Account Law for the Extraordinary Measures of the Establishment of Property Owning Farmers by July 31st of the ensueing fiscal year.
前項の貸借対照表、財產目錄及び繰入金額表の樣式は、所管大臣が、大藏大臣と協議してこれを定める。
The form of the documents in the preceding paragraph shall be made by the agreement of the Minister concerned and Minister of Finance.
Article 7. The Diary, Original Book, and Subsidiary Book shall be provided in the Ministry of Agriculture and Forestry and all the details of the Account shall be recorded.
Article 8. The disbursing official shall prepare, beside the Disbursement Book, the Balance sheet book of principal revenues and expenditures, and shall record the receipt amount, disbursed amount, and balances.
Article 9. The Ministry of Agriculture and Foresty shall prepare, beside the Expenditure Book, the Balance sheet book of principal revenues and expenditures, and shall record the receipt amount, disbursed amount, and balances.
第十條 この勅令に規定しない事項については、会計規則を準用する。
Article 10. Those things which are not provided by this Ordinance shall be regulated by the provision of the Accounting Regulations.
附 則
Supplementary Provision:
この勅令は、自作農創設特別措置特別会計法施行の日から、これを施行する。
This Imperial Ordinance shall be made into force as from the day of the enforcement of the Special Account Law for the Extraordinary Measures of the Establishment of the Property Owning Farmers.