財政法
法令番号: 法律第34号
公布年月日: 昭和22年3月31日
法令の形式: 法律

提案理由 (AIによる要約)

国民経済の推移、中央・地方の財政事情、地方自治制度の改正等を踏まえ、税制改正の必要性から税制調査会を設置し検討を重ねた。改正の主眼は、多額の財政需要に対応した収支均衡と租税収入の確保、国民経済の実情に即した負担の公正、租税の民主化及び税制の簡易平明化である。これにより、財政経済の再建を目指すものである。所得税を租税体系の中枢とし、担税力に応じた課税により租税収入の根幹を形成する。また、法人税・特別法人税の改正、消費税・流通税の増徴、地方税制度の改正に関連した税制の地方委譲などを実施する。

参照した発言:
第92回帝国議会 衆議院 本会議 第20号

審議経過

第92回帝国議会

衆議院
本会議 - 第20号
(昭和22年3月18日)
財政法案外一件委員会 - 第2号
(昭和22年3月20日)
財政法案外一件委員会 - 第3号
(昭和22年3月22日)
財政法案外一件委員会 - 第4号
(昭和22年3月24日)
本会議 - 第30号
(昭和22年3月29日)
貴族院
本会議 - 第28号
(昭和22年3月30日)
国有財産法の一部を改正する法律案特別委員会 - 第2号
(昭和22年3月30日)
本会議 - 第29号
(昭和22年3月31日)
朕は、枢密顧問の諮詢を経て、帝國議会の協賛を経た財政法を裁可し、ここにこれを公布せしめる。
I hereby give My sanction with the advice of the Privy Council to the Finance Law, 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
昭和二十二年三月三十一日
This thirty-first day of the third month of the twenty-second year of Showa (March 31, 1947)
內閣総理大臣兼外務大臣　吉田茂
Countersigned: Prime Minister and concurrently Minister for Foreign Affairs　YOSHIDA Shigeru
國務大臣　男爵　幣原喜重郞
Minister of State　Baron　SHIDEHARA Kijuro
司法大臣　木村篤太郎
Minister of Justice　KIMURA Tokutaro
國務大臣　齋藤隆夫
Minister of State　SAITO Takao
逓信大臣　一松定吉
Minister of Communications　HITOTSUMATSU Sadayoshi
國務大臣　星島二郎
Minister of State　HOSHIJIMA Niro
厚生大臣　河合良成
Minister of Welfare　KAWAI Yoshinari
內務大臣　植原悦二郎
Minister for Home Affairs　UEHARA Etsujiro
大藏大臣　石橋湛山
Minister of Finance　ISHIBASHI Tanzan
國務大臣　金森徳次郎
Minister of State　KANAMORI Tokujiro
運輸大臣　増田甲子七
Minister of Transportation　MASUDA Kaneshichi
商工大臣　石井光次郎
Minister of Commerce and Iudustry　ISHII Mitsujiro
文部大臣　高橋誠一郎
Minister of Education　TAKAHASHI Seiichiro
農林大臣　木村小左衞門
Minister of Agriculture and Forestry　KIMURA Kozaemon
國務大臣　田中萬逸
Minister of State　TANAKA Man-itsu
國務大臣　高瀬莊太郎
Minister of State　TAKASE Sotaro
法律第三十四号
Law No.34
財政法目次
Contents of the Finance Law
第一章
財政総則
Chapter I. General Provisions concerning Finance
第二章
会計区分
Chapter II. Divisions of Accounts
第三章
予算
Chapter III. Budget
第一節
総則
Part I. General Provisions
第二節
予算の作成
Part II. Formulation of the Budget
第三節
予算の執行
Part III. Execution of the Budget
第四章
決算
Chapter IV. Settlement of the Accounts
第五章
雜則
Chapter V. Miscellaneous Provisions
財政法
THE FINANCE LAW
第一章　財政総則
Chapter I. General Provisions of Finance
第一條　國の予算その他財政の基本に関しては、この法律の定めるところによる。
Article 1.　The budgetary estimates of the State and other fundamental matters relating to finance shall all be executed in accordance with the provisions of this Law.
第二條　收入とは、國の各般の需要を充たすための支拂の財源となるべき現金の收納をいい、支出とは、國の各般の需要を充たすための現金の支拂をいう。
Article 2.　By the term "Annual Revenue" are understood the cash receipts, which are to constitute the financial source for the payments that are to satisfy and cover the various demands of the State during the tiscal year, whereas the term "Annual Disbursement" means the defrayments in cash which are to satisfy and cover the various demands of the State.
前項の現金の收納には、他の財產の処分又は新らたな債務の負担に因り生ずるものをも含み、同項の現金の支拂には、他の財產の取得又は債務の減少を生ずるものをも含む。
The cash receipts as mentioned in the preceding paragraph comprise also the proceeds from the disposal of other properties or what are created as the result of the assumption of a new liability, whereas in the defrayments in cash also mentioned in the same paragraph are included likewise what produce the acquisition of other properties or the decrease of the liabilities.
なお第一項の收入及び支出には、会計間の繰入その他國庫内において行う移換によるものを含む。
It is to be understood further that in the Annual Revenue and the Annual Disbursement as mentioned in paragraph 1 are included likewise the transferred amounts moving between the different accounts, besides what is caused by the tranafer within the State Treasury, on the basis of the provisions of the Law.
歳入とは、一会計年度における一切の收入をいい、歳出とは、一会計年度における一切の支出をいう。
The term "Annual Revenue" shall mean all kinds of income in one fiscal year, and the term "Annual Disbursement" shall mean all kinds of expenditure in one fiscal year.
第三條　租税を除く外、國が國権に基いて收納する課徴金及び法律上又は事実上國の独占に属する事業における專賣價格若しくは事業料金については、すべて法律又は國会の議決に基いて定めなければならない。
Article 3.　With the exception of the taxes, as regards the imports which are collected and received in consequence of the sovereign right of the State and the prices of monopoly and fees and charges connected with the enterprises which are exclusively operated by the State as the result of the provisions of the Laws or as a matter of fact, all must be provided for by means of the Laws or by the decision reached at the Diet.
第四條　國の歳出は、公債又は借入金以外の歳入を以て、その財源としなければならない。但し、公共事業費、出資金及び貸付金の財源については、國会の議決を経た金額の範囲内で、公債を発行し又は借入金をなすことができる。
Article 4.　The Annual Expenditure of the State shall have its financial source in the Annual Revenue other than the public loans or borrowings. It is provided however that as concerns the financial source of the public work expenditure, the investments and the advances, it is authorized to issue public loans or to make borrowings, within the limits of the amounts sanctioned as the result of decision at the Diet.
前項但書の規定により公債を発行し又は借入金をなす場合においては、その償還の計画を國会に提出しなければならない。
In the case of the issue of a public loan or of making borrowings, in accordance with the proviso of the preceding paragraph, the plan for their redemption shall be submitted to the Diet.
第一項に規定する公共事業費の範囲については、毎会計年度、國会の議決を経なければならない。
The limits of the public work expenditure as provided for by paragraph 1, shall be subjected to the decision at the Diet every fiscal year.
第五條　すべて、公債の発行については、日本銀行にこれを引き受けさせ、又、借入金の借入については、日本銀行からこれを借り入れてはならない。但し、特別の事由がある場合において、國会の議決を経た金額の範囲内では、この限りでない。
Article 5.　As regards the issue of public loans in general, it shall not be permitted to make the Bank of Japan undertake it, and as regards the making borrowings, it also not be permitted to make borrowings from the Bank of Japan. It is provided, however, that in case there exists some special reason therefor, an exception shall be made, only within the limits of the amount sanctioned as the result of the decision reached at the National Diet.
第六條　各会計年度において歳入歳出の決算上剩余を生じた場合においては、当該剩余金のうち、二分の一を下らない金額は、他の法律によるものの外、これを剩余金を生じた年度の翌翌年度までに、公債又は借入金の償還財源に充てなければならない。
Article 6.　In case there is produced a surplus at the settlement of revenues and expenditures in the annual account in each fiscal year, a sum not less than a half of the surplus concerned shall be devoted to the purpose of redemption of public loans or borrowings, by the year after next of the year in which the said surplus was produced unless othe measures are taken by the provisions of some other Laws.
前項の剩余金の計算については、政令でこれを定める。
In respect of the computation of the surplus refered to in the preceding paragraph, necessary matters therefore shall be stipulated by Cabinet Order.
第七條　國は、國庫金の出納上必要があるときは、大藏省証券を発行し又は日本銀行から一時借入金をなすことができる。
Article 7.　The State is authorized to issue a Treasury bill or to make a temporary borrowing from the Bank of Japan when there is a necessity thereof, by reason of the movements of the National Treasury money.
前項に規定する大藏省証券及び一時借入金は、当該年度の歳入を以て、これを償還しなければならない。
The Treasury Bill or the temporary borrowing mentioned in the preceding paragraph shall be redeemed with the Annual Revenue of the fiscal year concerned.
大藏省証券の発行及び一時借入金の借入の最高額については、毎会計年度、國会の議決を経なければならない。
As regards the highest amount of the Treasury Bill or the temporary borrowing, it shall be subjected to the decision reached at the Diet each fiscal year.
第八條　國の債権の全部若しくは一部を免除し又はその効力を変更するには、法律に基くことを要する。
Article 8.　Remittal of the whole or part of State claims or alteration of the validity of the same must be made in accordance with law.
第九條　國の財產は、法律に基く場合を除く外、これを交換しその他支拂手段として使用し、又は適正な対價なくしてこれを讓渡し若しくは貸し付けてはならない。
Article 9.　No State property shall, except in accordance with law, be exchanged, used as means of payment, or transferred or leased without proper countervalue.
國の財產は、常に良好の状態においてこれを管理し、その所有の目的に應じて、最も効率的に、これを運用しなければならない。
State Property shall always be managed in good condition and operated most efficiently in accordance with the object of its ownership.
第十條　國の特定の事務のために要する費用について、國以外の者にその全部又は一部を負担させるには、法律に基かなければならない。
Article 10.　The charging of the whole or part of expenses required for specific State affairs to persons other than the State shall be done in accordance with law.
第二章　会計区分
Chapter II. Division of Accounts
第十一條　國の会計年度は、毎年四月一日に始まり、翌年三月三十一日に終るものとする。
Article 11.　The fiscal year of the State begins on April 1 every calendar year and ends on March 31 in the following calendar year.
第十二條　各会計年度における経費は、その年度の歳入を以て、これを支弁しなければならない。
Article 12,　The expenses for each fiscal year shall be defrayed with the revenue for the same fiscal year.
第十三條　國の会計を分つて一般会計及び特別会計とする。
Article 13.　The accounts of the State are divided into the general account and special accounts.
國が特定の事業を行う場合、特定の資金を保有してその運用を行う場合その他特定の歳入を以て特定の歳出に充て一般の歳入歳出と区分して経理する必要がある場合に限り、法律を以て、特別会計を設置するものとする。
A special account is established by law in case the State carries on a specific undertaking, or holds a specific fund and conducts its operation, or only in case it is necessary to effect management separately from the general revenue and expenditure, by appropriating specific revenue for specific expenditure.
第三章　予算
Chapter III. The Budget
第一節　総則
Part I. General Provisions
第十四條　歳入歳出は、すべて、これを予算に編入しなければならない。
Article 14.　Revenue and expenditure shall all be included in the Budget.
第十五條　法律に基くもの又は歳出予算の金額の範囲内におけるものの外、國が債務を負担する行爲をなすには、予め予算を以て、國会の議決を経なければならない。
Article 15.　In case the State performs an act of bearing liability, excepting those provided for by law or those within the extent of amount of expenditure budget, such act shall be subjected to the decision of the Diet beforehand.
前項に規定するものの外、災害復旧その他緊急の必要がある場合においては、國は毎会計年度、國会の議決を経た金額の範囲内において、債務を負担する行爲をなすことができる。
Besides those provided for in the preceding paragraph, in case of urgent necessity such as restoration from calamity or damages, the State may perform the act of bearing liability within the amount decided by the Diet each fiscal year.
前二項の規定により國が債務を負担する行爲に因り支出すべき年限は、当該会計年度以降三箇年度以内とする。但し、國会の議決により更にその年限を延長するもの並びに外國人に支給する給料及び恩給、地方公共團体の債務の保証又は債務の元利若しくは利子の補給、土地、建物の借料及び國際條約に基く分担金に関するもの、その他法律で定めるものは、この限りでない。
The term of the years of the Treasury Liability Bearing act in the preceding two paragraphs shall be within three years of the present fiscal year, except the extraordinary cases such as, when the Diet approves the extension of the term, or the salaries and pensions to be paid to foreigners, guarantee of the liabilities or replenishment of the principal, and interest or the interest, of the liabilities of public bodies, rent of land or building, shares of money under international treaty, and other or cases under the authorization of the law.
第二項の規定により國が債務を負担した行爲については、次の常会において國会に報告しなければならない。
The act of bearing liability according to the provision of the preceding two paragraphs must be reported to the Diet at its next ordinary session.
第一項又は第二項の規定により國が債務を負担する行爲は、これを國庫債務負担行爲という。
The act of bearing liability performed by the State in accordance with the provision of paragraph 1 or 2 shall be called the National Liability.
第二節　予算の作成
Part II. Formulation of the Budget
第十六條　予算は、予算総則、歳入歳出予算及び國庫債務負担行爲とする。
Article 16.　The Budget shall consist of general budget provisions, revenue and expenditure estimates, and national liability.
第十七條　衆議院議長、参議院議長、最高裁判所長官及び会計檢査院長は、毎会計年度、その所掌に係る歳入、歳出及び國庫債務負担行爲の見積に関する書類を作製し、これを内閣における予算の統合調整に供するため、内閣に送付しなければならない。
Article 17.　The President of the House of Representatives, the President of the House of Councillors, the Director of the Supreme Court, and Director of Board of Audit, shall be obligaed to make the report of the estimrate of revenues, expenditures and national liability under their jurisdiction each fiscal year, and send it to the Cabinet for respective convenience of budget control and adjustment.
内閣総理大臣及び各省大臣は、毎会計年度、その所掌に係る歳入、歳出及び國庫債務負担行爲の見積に関する書類を作製し、これを大藏大臣に送付しなければならない。
The Prime Minister and the Ministers of the respective Ministries shall be obliged to make the report of the estimates of revenues, expenditures and national liability under their respective jurisdiction each fiscal year, and send it to the Minister of Finance.
第十八條　大藏大臣は、前條の見積を檢討して必要な調整を行い、歳入、歳出及び國庫債務負担行爲の概算を作製し、閣議の決定を経なければならない。
Article 18.　The Minister of Finance shall examine the estimation of the preceding paragraph, and, after adding necessary adjustments, to it, he shall make the provisional estimate of revenues, expenditures, and national liability in order to get the decision of the Cabinet.
内閣は、前項の決定をしようとするときは、國会、裁判所及び会計檢査院に係る歳出の概算については、予め衆議院議長、参議院議長、最高裁判所長官及び会計檢査院長に対しその決定に関し意見を求めなければならない。
Before the Cabinet males the final, decision of the preceding paragraph, it must ask for the opinions of the President of the House of Representatives, the. President of the House of Councillors, the Director of the Supreme Court, and the Director of the Board of Audit with regard to the rough estimates of the expenditure of the Diet, the Court, and the Board of Audit.
第十九條　内閣は、國会、裁判所及び会計檢査院の歳出見積を減額した場合においては、國会、裁判所又は会計檢査院の送付に係る歳出見積について、その詳細を歳入歳出予算に附記するとともに、國会が、國会、裁判所又は会計檢査院に係る歳出額を修正する場合における必要な財源についても明記しなければならない。
Article 19.　In case the estimated expenditures of the Diet, the Court and the Board of Audit are out down by the Cabinet, the estimates sent in from the Diet, the Court and the Board of Audit shall also be given in the budget of revenue and expenditure in detail, together with the sources of revenue which may become necessary in case the expenditure of the Diet, the Court and the Board of Audit is to be amended by the Diet.
第二十條　大藏大臣は、毎会計年度、第十八條の閣議決定に基いて、歳入予算明細書を作製しなければならない。
Article 20.　The Minister of Finance shall prepare a detailed statement of estimated revenue for each fiscal year in accordance with the decision of the Cabinet referred to in Article 18.
衆議院議長、参議院議長、最高裁判所長官、会計檢査院長並びに内閣総理大臣及び各省大臣（以下各省各廳の長という。）は、毎会計年度、第十八條の閣議決定のあつた概算の範囲内で予定経費要求書及び國庫債務負担行爲要求書を作製し、これを大藏大臣に送付しなければならない。
The President of the House of Representatives, the President of the House of Councillors, Director of the Supreme Court, and the Director of the Board of Audit, the Prime Minister, and the Ministers of the respective Ministries (hereinafter called heads of the respective Ministries and other Government Agencies) shall, prepare in pursuance of what is determined by the Minister of Finance respectively within the range of the rough estimate decided upon by the Cabinet as referred to in Article 18, and send to the Minister of Finance a requisition each fiscal year for the estimated expenses and the national liability.
第二十一條　大藏大臣は、歳入予算明細書、衆議院、参議院、裁判所、会計檢査院並びに内閣及び各省（以下各省各廳という。）の予定経費要求書及び國庫債務負担行爲要求書に基いて予算を作成し、閣議の決定を経なければならない。
Article 21.　The Minister of Finance shall prepare the budget in accordance with the detailed statement of estimated revenue and the requisition from the House of Representatives, House of Councillors, the Court, the Board of Audit, the Cabinet and respecjtive Ministries (hereinafter called the respective Ministries and Other Government Agencies each for the estimated expenses and the national liability, and ask for the decision of the Cabinet.
第二十二條　予算総則には、歳入歳出予算及び國庫債務負担行爲に関する総括的規定を設ける外、左の事項に関する規定を設けるものとする。
Article 22.　In the general provisions for the budget estimates, in addition to summary regulations pertaining to revenue and expenditure estimates and national liability, the following matters shall be provided:
一　第四條第一項但書の規定による公債又は借入金の限度額
1.　The limit to the amount of public loans or borrowings as provided for in the proviso of paragraph 1, Article 4;
二　第四條第三項の規定による公共事業費の範囲
2.　The limit to the amount of public work expenditure as provided for in paragraph 3, Article 4;
三　第五條但書の規定による日本銀行の公債の引受及び借入金の借入の限度額
3.　The limit to the amount of public loans to be undertaken by, or of the borrowings to be borrowed from, the Bank of Japan as provided for in the proviso of Article 5;
四　第七條第三項の規定による大藏省証券の発行及び一時借入金の借入の最高額
4.　The maximum amount of the Treasury bill to be issued by the Ministry of Finance or of the temporary borrowing to be borrowed from the Bank of Japan as provided for in paragraph 3, Article 7;
五　第十五條第二項の規定による國庫債務負担行爲の限度額
5.　The limit to the amount resulting from the national liability as provided for in paragraph 2, Article 15;
六　前各号に掲げるものの外、予算の執行に関し必要な事項
6.　Matters necessary for the execution of the budget in addition to those mentioned in the preceding, items.
第二十三條　歳入歳出予算は、歳入にあつては、その性質、歳出にあつては、その目的に從つて部に大別し、更に、各部中においてはこれを款項に区分し、又、その收入又は支出に関係のある部局等の組織の別を明らかにしなければならない。
Article 23.　As regards the budget estimates of revenue and expenditure, they. shall be divided mainly into Parts, accorping to their nature in the case of revenue, and according to their purposes in the case of expenditure, and each Part shall be divided into Titles and Items. Again a clear statement shall be made therein of departments, bureaus, etc, concerned with the receipts or disbursements.
第二十四條　予見し難い予算の不足に充てるため、内閣は、予備費として相当と認める金額を、歳入歳出予算に計上しなければならない。
Article 24.　In order to meet an unforeseen deficit in the estimates, the Cabinet shall include in the budget of revenue and expenditure an amount deemed proper as a reserve.
第二十五條　歳出予算のうち、経費の性質上年度内にその支出を終らない見込のあるものについては、特にその旨を歳入歳出予算に明示し、これを翌年度に繰り越して使用することについて、國会の承認を得ることができる。
Article 25.　Of the estimated expenditure, those expenses, whose defrayal is not expected to be completed within a given fiscal year on account of their nature, shall be shown expressly in the budget so that they may be asked for the approval of the Diet for carrying them over to, and used in the ensuing fiscal year.
第二十六條　國庫債務負担行爲は、事項ごとに、その必要の理由を明らかにし、且つ、行爲をなす年度及び債務負担の限度額を明らかにし、又、必要に應じて行爲に基いて支出をなすべき年度、年限又は年割額を示さなければならない。
Article 26.　As regards the national liability, the reason of its necessity for each, item, the fiscal year in which the acts of liability are performed, and the limit to the amount of national liability shall be made clear, and the fiscal year, the term or the annual defrayal of the disbursement resulting from the national liability shall be shown in case of necessity.
第二十七條　内閣は、毎会計年度の予算を、前年度の十二月中に、國会に提出するのを常例とする。
Article 27.　It is usual that the Cabinet shall present to the Diet the budget estimates for each fiscal year during the month of December of the previous fiscal year.
第二十八條　國会に提出する予算には、参考のために左の書類を添附しなければならない。
Article 28.　The budget estimates to be submitted to the Diet shall accompany the following documents for reference:
一　歳入予算明細書
1.　Detailed statement of estimated revenue;
二　各省各廳の予定経費要求書及び國庫債務負担行爲要求書
2.　Requisitions for the estimated expenses, requisitions for the national liability, from the respective Ministries and other Government Agencies;
三　前前年度歳入歳出決算の総計表及び純計表、前年度歳入歳出決算見込の総計表及び純計表並びに当該年度歳入歳出予算の総計表及び純計表
3.　Summary showing and net totals of the settlement of the account of revenues and expenditures for the preceding fiscal year before last, the same of the provisional settlement of the account of the same of revenues and expenditure for the last fiscal year, and the budget of revenues and expenditures of the present fiscal year;
四　國庫の状況に関する前前年度末における実績並びに前年度末及び当該年度末における見込に関する調書
4.　Actual figures showing the conditions of treasury as of the end of the fiscal year before last and the estimated figures showing the conditions as of the end of last fiscal year and as of the end of the current fiscal year;
五　國債及び借入金の状況に関する前前年度末における実績並びに前年度末及び当該年度末における現在高の見込及びその償還年次表に関する調書
5.　Lists of Government Bonds and borrowings outstanding at the end of the fiscal year before last and lists of estimated amounts of Government bonds and borrowings outstanding at the same as of the end of last fiscal year and the end of the current fiscal year, and a list showing the amounts, of annual redemption;
六　國有財產の前前年度末における現在高並びに前年度末及び当該年度末における現在高の見込に関する調書
6.　Lists showing the amounts of state properties outstanding at the end of the fiscal year before the last and lists showing estimated amounts of state properties and at the end of last fiscal year and the same as of the end of the current fiscal year;
七　國が、出資している主要な法人の資產、負債、損益その他についての前前年度、前年度及び当該年度の状況に関する調書
7.　Documents showing the assets, liabilities, profits, losses and other conditions of principal corporations in which the Government has interested as of the end of the preceding fiscal year before last, last fiscal year and the present fiscal year;
八　國庫債務負担行爲で翌年度以降に亘るものについての前年度末までの支出額及び支出額の見込、当該年度以降の支出予定額並びに数会計年度に亘る事業に伴うものについてはその全体の計画その他事業等の進行状況等に関する調書
8.　Documents showing the disbursement and estimates of the disbursement and estimated amount of expenditures after the present fiscal year, of the national liability which will be carried forward to the following fiscal year, and the same showing the total plan the progress and others of the business extending over several fiscal years;
九　その他財政の状況及び予算の内容を明らかにするため必要な書類
9.　Documents showing financial conditions and other data that are of help in clarifying the details of he budget;
第二十九條　内閣は、予算作成後に生じた事由に基き必要避けることのできない経費若しくは國庫債務負担行爲又は法律上若しくは契約上國の義務に属する経費に不足を生じた場合に限り、予算作成の手続に準じ、追加予算を作成し、これを國会に提出することができる。
Article 29.　The Cabinet may formulate the Additional Budget in accorpance with the necessary budgetary procedures and present it to the Diet only when the deficiency arises in the expenditure which is absolutely necessary on account of the reason arising after the formation of the Budget or in the expenditure of the national liability or the expenpiture belonging to the liability of the State legally or through contract.
内閣は、前項の場合を除くの外、予算の成立後に生じた事由に基いて、既に成立した予算に変更を加える必要があるときは、その修正を國会に提出することができる。
Excepting the forgoing case, when it is necessary to make significant changes in the existing budget on account of the reason arising after the formation of the budget, the Cabinet may present a revised budget to the Diet.
第三十條　内閣は、必要に應じて、一会計年度のうちの一定期間に係る暫定予算を作成し、これを國会に提出することができる。
Aritcle 30.　The Cabinet may present to the Diet a provisional budget for a certain period of a fiscal year, in case it is necessary.
暫定予算は、当該年度の予算が成立したときは、失効するものとし、暫定予算に基く支出又はこれに基く債務の負担があるときは、これを当該年度の予算に基いてなしたものとみなす。
The provisional budget shall become extinct upon the formation of the regular budget for the current fiscal year and the payments made or liabilities, originated according to the provisional budget shall be regarded as having been made or originated in accordance with the regular budget.
第三節　予算の執行
Part III. Execption of the Budget
第三十一條　予算が成立したときは、内閣は、國会の議決したところに從い、各省各廳の長に対し、その執行の責に任ずべき歳入歳出予算及び國庫債務負担行爲を配賦する。
Article 31.　Upon formation of the budget, the Cabinet shall allocated the amounts of revenues and expenditures, and national liabilitiy to the heads of the respective Ministries and other Government Agencies who the responsible for the execution of the budget according to the resolutious adopted, by the Diet.
前項の規定により配賦する歳入歳出予算は、更に、歳入にあつては、項を目に、歳出にあつては、項を目及び節に区分する。
The amount of revenues and expenditures allocated to each Ministry or board according to the provision of the foregoing paragraph shall be classified into divisions and items in case of the revenues and divisions, items and sub-items in case of the expenditures.
大藏大臣は、第一項の規定による配賦のあつたときは、会計檢査院に通知しなければならない。
When the allocation referred to in the first paragraph is made the Minister of Finance shall notify the Board of Audit accordingly.
第三十二條　各省各廳の長は、歳出予算については、各項に定める目的の外にこれを使用しすることができない。
Article 32.　The Heads of the respective Ministries and other Government Agencies shall not use the appropriation of the expenditure budget fosr other objects provided for in the respective items.
第三十三條　各省各廳の長は、歳出予算の定める各項の金額若しくは各部局等の金額を彼此流用することができない。但し、予算の執行上必要がある場合においては、各省各廳内の部局等の間で、政令の定めるところにより、同一名称の項の金額に限り、流用することができる。
Article 33.　The Heads of the respective Ministries, and other Government Agencies shall not make the transfer among the divisions of the expenditure budget or among the amounts apportioned to respective Sections and Bureaus, but in case it is necessary in executing the budget to make the transfer among the Bureaus and Sections of the sane Ministries and Boards, they may make the transfer Ministry or Government Agencies Only within such amount of money under the item of the same name as designated by Cabinet Order.
各省各廳の長は、目又は節の経費については、政令の定めるところにより、流用することができる。
The Heads as is the respective Ministries and other Government Agencies shall be authorized to make the transfer among the appropriation of the items and sub-items under the provision of the Cabinet Order.
第一項但書及び前項の規定は、予算において特別の定めをなした場合にはこれを適用しない。
The provision of the proviso paragraph 1 and the preceding paragraph shall not be applied in case a special regulation has been in the budget.
第一項但書及び第二項の規定による流用については、大藏大臣が会計檢査院に通知しなければならない。
The Minister of Finance shall report of the transfer under the proviso to paragraph 1 and paragraph 2 to the Board of Audit.
第一項但書及び第二項の規定により流用した経費の金額については、歳入歳出の決算において、これを明らかにするとともに、その理由を記載しなければならない。
The amount of transfer under the proviso to paragrabh 1 and paragraph 2 be manifestly recorded with the reason there for in the settlement of the acount of revenues and expenditures.
第三十四條　各省各廳の長は、第三十一條第一項の規定により配賦された予算に基いて、大藏大臣の定める期間に從い支出事務職員及び契約事務職員ごとに、支出の所要額及び國の支出の原因となる契約その他の行爲（以下契約等という。）の所要額を定め、支拂又は契約等の計画に関する書類を作製して、これを大藏大臣に送付し、その承認を経なければならない。
Article 34.　The heads of the respective Ministries and other Government Agencies, on the basis of the budget approtioned to them in accordance with the provisionl of paragraph 1, Article 31, and according to the terms as fixed by the Minister of Finance, shall prepare a plan concerning the payment or contracts, by determining the amounts needed for the payment, or the amounts needed for the contract and other acts (hereinafter to be referred to as contracts, etc.) which cause the payment by the State separately for each of the personnels engaged in the business of defrayment and of contract, and forward the same plan to the Ministry of Finance, in order to obtain his regular recognition.
大藏大臣は、國庫金、歳入及び金融の現況並びに経費の支出状況等を勘案して、前項の期間ごとに、支拂又は契約等の計画の承認に関する方針を作製し、閣議の決定を経なければならない。
The Minister of Finance, by taking into due consideration the actual circumstances of the monetary market, the state of the Treasury money, and the Annual Revenue, and further, of the condition of the outlay of the expenditure concerned, shall prepare for each period as mentioned in the preceding paragraph, the policy regarding the recognition of the plan as to the payment or contracts, etc., and submit the same to the Cabinet Conference in order to obtain its final decision.
大藏大臣は、前項の方針に基いて第一項の支拂又は契約等の計画について承認をしたときは、各省各廳の長及び会計檢査院に通知するとともに、支拂計画はこれを日本銀行に通知しなければならない。
When the Minister of Finance, on the basis of the policy as mentioned in the preceding paragraph, has given his recognition to the plan of payment or contracts, etc., he shall notify the heads of the respective Ministries and Boards thereof, as well as to the Board of Audit. and at the same time he shall also notify the Bank of Japan of the plan of payment.
第三十五條　予備費は、大藏大臣が、これを管理する。
Article 35.　The reserve fund shall be controlled by the Minister of Finance.
各省各廳の長は、予備費の使用を必要と認めるときは、理由、金額及び積算の基礎を明らかにした調書を作製し、これを大藏大臣に送付しなければならない。
The Head of each Ministry or Government Agency shall make the report on the reason amount and bases of the computation in case of necessity to disburse from the reserve fund, and send it to the Minister of Finance.
大藏大臣は、前項の要求を調査し、これに所要の調整を加えて予備費使用書を作製し、閣議の決定を求めなければならない。但し、予め閣議の決定を経て大藏大臣の指定する経費については、閣議を経ることを必要とせず、大藏大臣が予備費使用書を決定することができる。
The Minister of Finance must investigate the request of the preceding paragraph, and make the summary report of the reserve fund with necessary adjustment in order to get the approval of the Cabinet. But with regard to the expenses appointed by the Minister of Finance with the approval of the Cabinet, the Minister of Finance shall be able to decide specifically without asking the permission of the Cabinet.
予備費使用書が決定したときは、当該使用書に掲げる経費については、第三十一條第一項の規定により、予算の配賦があつたものとみなす。
When the summary report of the reserve fund is decided, the expenses included in the report shall be regarded as appropriated under the provision of the paragraph 1st of Article 31.
第二項、第三項本文及び前項の規定は、各省各廳の長が第十五條第二項の規定により國庫債務負担行爲をなす場合に、これを準用する。
The provisions of paragraph 2, the main clause of paragraph 3 and the preceding paragraph 4 shall be apply to the national liability under the provision of the paragraph 2 of Article 15.
第三十六條　予備費を以て支弁した金額については、各省各廳の長は、その調書を作製して、次の國会の常会の開会後直ちに、これを大藏大臣に送付しなければならない。
Article 36.　For disbursements made out of the reserve fund the Heads of the respective Ministries and other Government Agencies shall prepare a statement thereof and submit it to the Minister of Finance immediately after the opening of the following ordinary session of the Diet.
大藏大臣は、前項の調書に基いて予備費を以て支弁した金額の総調書を作製しなければならない。
The Minister of Finance shall prepare a suumarized statement of such disbursements based upon each statement of the preceding paragraph.
内閣は、予備費を以て支弁した総調書及び各省各廳の調書を次の常会において國会に提出して、その承諾を求めなければならない。
The Cabinet shall introduce the summarized statement of disbursements made out of the reserve fund and also the statements of the respective Ministries and other Government Agencies into the following ordinary session of the Diet for its approval.
大藏大臣は、前項の総調書及び調書を会計檢査院に送付しなければならない。
The Minister of Finance shall submit the summarized statement and the statements of the preceding paragraph to the Board of Audit.
第四章　決算
Chapter IV. Settlement of Accounts
第三十七條　各省各廳の長は、毎会計年度、大藏大臣の定めるところにより、その所掌に係る歳入及び歳出の決算報告書並びに國の債務に関する計算書を作製し、これを大藏大臣に送付しなければならない。
Article 37.　The Heads of the respective Ministries and other Government Agencies shall, according to the decision made by the Minister of Finance, prepare a report on the settlement of revenues and expenditures under their jurisdiction and statement of Government debts for each fiscal year and submit them to the Minister of Finance.
大藏大臣は、前項の歳入決算報告書に基いて、歳入予算明細書と同一の区分により、歳入決算明細書を作製しなければならない。
The Minister of Finance shall prepare a detailed statement of settled revenue based on the report on the settlement of revenues of the preceding paragraph, using the same classification as that in the detailed statement of revenue budget.
第三十八條　大藏大臣は、歳入決算明細書及び歳出の決算報告書に基いて、歳入歳出の決算を作成しなければならない。
Article 38.　A settlement of revenues and expenditures shall be made out by the Minister of Finance based on the detailed statement of settled revenue and report on the settlement of expenditures.
歳入歳出の決算は、歳入歳出予算と同一の区分により、これを作製し、且つ、これに左の事項を明らかにしなければならない。
The settlement of revenues and expenditures shall be prepared according to the same classification as that in the revenue and expenditure budget, clasifying therein the items given below.
（一）　歳入
(1)　Revenue
一　歳入予算額
1.　Estimated revenue
二　徴收決定済額（徴收決定のない歳入については收納後に徴收済として整理した額）
2.　Revenue decided to collect(As regards revenue undecided to collect, the amount which was adjusted as "decided to collect" after it had been received)
三　收納済歳入額
3.　Revenue received
四　不納欠損額
4.　Deficiencies due to default
五　收納未済歳入額
5.　Revenue not yet received
（二）　歳出
(2)　Expenditure
一　歳出予算額
1.　Estimated expenditure
二　前年度繰越額
2.　Expenditure to be brought forward from the preceding fiscal year
三　予備費使用額
3.　Reserve fund disbursed
四　流用等増減額
4.　Amount of increase on decrease in accommodation
五　支出済歳出額
5.　Expenditure disbursed
六　翌年度繰越額
6.　Expenditure to be carried forward to the succeeding fiscal year
七　不用額
7.　Amount unused
第三十九條　内閣は　歳入歳出決算に、歳入決算明細書、各省各廳の歳出決算報告書及び國の債務に関する計算書を添附して、これを翌年度の十一月三十日までに会計檢査院に送付しなければならない。
Article 39.　The Cabinet shall submit the settlement of revenue and expenditure to the Board of Audit together with the detailed statement of settled revenue, the reports on the settlement of expenditures presented by the respective Ministries and other Government Agencies and the statement of Government debts, by the time November 30th of the subsequent year.
第四十條　内閣は、会計檢査院の檢査を経た歳入歳出決算を、翌年度開会の常会において國会に提出するのを常例とする。
Article 40.　The cabinet shall customarily present the settlement of revenue and expenditure examined by the Board of Audit to the ordinary session of the Diet to be convened in the following year.
前項の歳入歳出決算には、会計檢査院の檢査報告の外、歳入決算明細書、各省各廳の歳出決算報告書及び國の債務に関する計算書を添附する。
The settlement of revenue and expenditure of the preceding paragraph shall be accompanied with the report of audit by the Board of Audit and the detailed statement of settled revenue, settlement and the reports on the settlement expenditures submitted by the respective Ministries and other Government Agencies and the statement of Government debts.
第四十一條　毎会計年度において、歳入歳出の決算上剩余を生じたときは、これをその翌年度の歳入に繰り入れるものとする。
Article 41.　Any surplus arising in the annual budget for each fiscal year shall be transferred to the revenue for the following fiscal year.
第五章　雜則
Chapter V. Miscellaneous Provisions
第四十二條　毎会計年度の歳出予算の経費の金額は、これを翌年度において使用することができない。但し、歳出予算のうち、第二十五條の規定により繰越について國会の承認を得た経費の金額及び年度内に契約等をなし避け難い事故のため年度内に支出を終らなかつた経費の金額は、これを翌年度に繰り越して使用することができる。
Article 42.　The appropriation of the respective fiscal year shall not be carried over to the subsequent fiscal year. However, appropriations approved by the Diet for carrying over in accordance with the provisions of Article 25 and expenditures, the payment of which was contracted for and has not been completed within a fiscal year on account of unavoidable circumstances, may be carried forward and used in the following fiscal year.
第四十三條　各省各廳の長は、前條の規定による繰越を必要とするときは、繰越計算書を作製し、事項ごとに、その事由及び金額を明らかにして、大藏大臣の承認を経なければならない。
Article 43.　In case where the carrying forward of an account is necessary in accordance with the provisions of the preceding Article of each the heads the respective Ministry and other Government Agencies shall prepare a statement of carring forward explaining reasons and amount there of par item and should ask the approval the Ministry of Finance thereof.
前項の承認があつたときは、当該経費については、第三十一條第一項の規定により、予算の配賦があつたものとみなす。
In case where The approval mentioned in the preceding paragraph is given the budget shall be deemed to have been allotted to the expenditure concerned in accordance with the provisions of the first paragraph of Article 31.
第四十四條　國は、法律を以て定める場合に限り、特別の資金を保有することができる。
Article 44.　The State may posses special funds as far as it is stipulated by law.
第四十五條　各特別会計において必要がある場合には、この法律の規定と異なる定めをなすことができる。
Article 45.　In case Where it is necessary for special accounts, any other stipulation contrary to this law may be made.
第四十六條　内閣は、予算が成立したときは、直ちに予算、前前年度の歳入歳出決算並びに公債、借入金及び國有財產の現在高その他財政に関する一般の事項について、印刷物、講演その他適当な方法で國民に報告しなければならない。
Article 46.　In case where a budget is approved, the Cabinet shall give, without delay, an account to the nation about the budget, the settlement of revenue and expenditure of the preceding fiscal year before last and the general items concerning finance such as the amount on band of public loan, borrowings, state property, etc by means of printed matter, conferences, etc.
前項に規定するものの外、内閣は、少くとも毎四半期ごとに、予算使用の状況、國庫の状況その他財政の状況について、國会及び國民に報告しなければならない。
Except those stipulated in the preceding paragraph, the Cabinet shall give at least every trimester an account to the Diet and nation about the situation of appropriation that of national treasury and others concerning finance.
第四十七條　この法律の施行に関し必要な事項は、政令で、これを定める。
Article 47.　Matters necessary for the application of the present Law shall be stipulated by Cabinet Order.
附　則
Supplementary Provisions:
第一條　この法律は、昭和二十二年四月一日から、これを施行する。但し、第十七條第一項、第十八條第二項、第十九條、第三十條、第三十一條、第三十五條並びに第三十六條の規定は、日本國憲法施行の日から、これを施行し、第三條、第十條及び第三十四條の規定の施行の日は、政令でこれを定める。
Article 1.　The present Law shall come into force as from April 1, 1947, however, the provisions of Article 17, Article 18, paragraph 2, Article 19, Article 30, Article 31, Article 35 and Article 36 shall be put in force as from the day of the enforcement of the Constitution of Japan, and the date of enforcement of the provisions of Article 3, Article 10 and Article 34 shall be fixed by Cabinet Order.
第四條及び第五條の規定は、昭和二十三年度以後の会計年度の予算に計上される公債又は借入金について、第七條、第三章の規定（第十七條第一項、第十八條第二項、第十九條、第二十八條、第三十條、第三十一條並びに第三十四條乃至第三十六條の規定を除く。）及び第四章の規定は、昭和二十二年度以後の会計年度の予算及び決算について、これを適用する。
The provisions of Articles 4 and 5 shall apply to public loans or receipts through borrowing to be included in the budget for the fiscal year 1948-49 onward, and the provisions of Article 7 and Chapter 3 (exclusive of paragraph 1 of Article 17, paragraph 2 of Article 18, Article 19, Article 28, Article 30, Artjcle 31, Article 34 and Article 36 inclusive) and the provisions of Chapter IV to the budget estimates and final accounts for the fiscal year 1947-48 onward.
第二條　この法律中「國会」、「内閣」、「各省各廳」又は「政令」とあるのは、日本國憲法施行の日までは、これを夫ゝ「帝國議会」、「政府」、「各省」又は「勅令」と読み替えるものとする。
Article 2,　In this Law, "the Diet." "the Cabinet" , "the Ministries and other Government Agencies," and "Cabinet Order" shall, until the enforcement of the Constitution of Japan, read respectively "the Imperial Diet" , "the Government" , "the Ministries" and "Imperial Ordnance" .
日本國憲法施行の日までは、第二十條第二項中「衆議院議長、参議院議長、最高裁判所長官及び会計檢査院長並びに内閣総理大臣及び各省大臣（以下各省各廳の長という。）」とあるのは「各省大臣」、第二十一條中「衆議院、参議院、裁判所及び会計檢査院並びに内閣及び各省（以下各省各廳という。）」とあるのは「各省」と読み替えるものとする。
Until the enforcement of the Constitution of Japan, in the second paragraph of Article 20, "The President of the House of Representatives, the President of the House of Councillors, the Director of the Supreme Court, the Director of the Board of Audit and the Prime Minister and the Ministers of the respective Ministries (hereinafter callep the head of respective Ministries and other Government Agencies)" shall read as "Minister of respective Ministries" and in Article 21, "the House of Representatives, the House of Councillors, the Court, the Board of Audit, Cabinet and respective Ministries (hereinafter called respective Ministries and other Government Agencies)" shall read in "Respective Ministries" .
第三條　この法律施行前になした予備費の支出並びに昭和二十年度及び同二十一年度の決算に関しては、なお從前の例による。
Article 3.　With regard to disbursements from the reserve fund made prior to the enforcement of the present Law and the final accounts for the fiscal year 1945-46 and 1946-47, former provisions shall still prevail.
第四條　從來予算外國庫の負担となるべき契約に関する件として帝國議会の協賛を経た事項は、日本國憲法施行後においては、國庫債務負担行爲となるものとする。但し、この場合においては、改正後の第十五條第三項の規定は、これを適用しない。
Article 4.　Matters for which approval of the Diet has hitherto been obtained as relating to contracts to the charge of the National Treasury unprovided for in the Budget shall, after the enforcement of the Constitution of Japan, be the national liability. But in that case the provision of paragraph 3 of Article 15 after the revision shall not be applicable.
第五條　左に掲げる法令は、これを廃止する。
Article 5.　The following laws shall be abrogated.
明治四十四年法律第二号（公共團体に対する工事補助費繰越使用に関する法律）
Law No.2 in the year of 1911, pertaining to the Use by Carry-over of Subsidies for Construction Work if public Corporations.
明治五年太政官布告第十七号（政府に対する寄附に関する件）
Dajokan Decree No.17 in the year of 1872, pertaining to Contributions to the Government.