I hereby give My sanction to the Special Account Law for National Forestry Enterprises, 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 吉田茂
Countersigned: Prime Minister YOSHIDA Shigeru
大藏大臣 石橋湛山
Minister of Finance ISHIBASHI Tanzan
農林大臣 木村小左衞門
Minister of Agriculture and Forestry KIMURA Kozaemon
法律第三十八号
Law No.38
國有林野事業特別会計法
Special Account Law for National Forestry Enterprises
Art.1, A Special Account shall be established separately from the General Account in order to operate the national forestry work on enterprise basis and promote the sound development of the account.
National forestry work in this law covers the business of control and management of the national forestry in Article 1st of the National Forestry Law, research study and investigation related to forestry with other miscellaneous minor business attached thereto.
第二條 この会計は、農林大臣が、法令の定めるところに從い、これを管理する。
Art.2. Agricultural and Forestry Minister shall manage this Special Account in accordance with laws and orders.
Art.3. In this account the capital shall consist of the amounts of assets, such as ground, forest, meadows, building, machine and other equipments, and stock material all belonging to the former national forestry work (containing the national forestry work in Hokkaido) and also consists of the amount of assets which may belong to this account in the future.
Art.4. In order to make manifest the results of the work and financial condition of the national forestry work, the increase and decrease, and other changes shall be accounted on accrual basis.
Art.5. In this acconut Government is authorized to issue public loan or make the borrowing on the charge of this account in case it is necessary to cover the expenses for the facilities of the business.
前項の規定による公債及び借入金の限度額については、予算を以て、國会の議決を経なければならない。
The highest limit of public loan and borrowing in the preceding paragraph shall be decided and approved by the Diet in the form of the budget.
Art.6. In case it is necessary to appropriate the operating fund in this account, it is authorized to make a temporary borrowing or the charge of this account or publish negotiable bonds.
前項に規定する一時借入金及び融通証券は、当該年度内にこれを償還しなければならない。
The temporary borrowing and circulating bond mentioned in the preceding paragraph shall be redempted within the fiscal year concerned.
Art.7. The offices of issue and redemption of public loans, borrowings, temporary borrowings and negotiable bonds which are_provided in the preceding two Articles, shall be done by the Finance Minister.
Art.8. The amount necessary for the redemption and interest of public loan and borrowing for which this account has responsibility, for the interest of the temporary borrowing and circulating bonds, and for other necessary expenses required for the issuance and the redemption of them shall be transferred to the national debt consolidation fund Special Account every fiscal year.
Art.9. Every fiscal year, the Agriculture and Forestry Minister shall prepare the estimates of revenue and expenditure, and National Liability in this Special Account, and send them to the Finance Minister.
第十條 この会計の歳入歳出予算は、歳入の性質及び歳出の目的に從つて、これを款及び項に区分する。
Art.10. The budget of annual revenues and expendiutres of this Account with be divided into part and item in accordance with the character of revenue and purpose of expenditure.
4. Regarding the National Liability which continues after following fiscal year the disbursed amounts and estimates until last year, the estimates of disbursements after the present year and total plan and the progress of the business when the national Liability is created from the business which continues several_fiscal years.
第十二條 この会計においては、森林資源の維持のため積立金を保有することができる。
Art.12. In this account, the reserve funds may be held in order to conserve the forest resources.
The reserve funds above mentioned in the preceding paragraph be created out of the profit which arises in the settlement of this account in accordance with the decision of budget.
第一項の積立金は、予算の定めるところにより、これを使用しなければならない。
The reseve fund mentioned in the first paragraph shall be used in accordance with the decision of budget.
Art.13. When any profit arises in this account, the amount equal to such profit minus the sum set aside as reserve fund in accordance with the provious Article, shall be trausferred to the revenue of General Account of the fiscal year which the profit accrues to.
Art.14. The Agriculture and Forestry Minister shall prepare the decided accounting book of revenue and expenditure of this account in accordance with the same division as the estimates of revenue and expenditure, and send it to Finance Minister.
Art.15. The Cabiet shall, every year, prepare the settlement of account of revenue and expenditure of this account, and submit it to the Diet accompanied with the settlement of the revenue and expenditure of general accounts.
前項の歳入歳出決算には、左の書類を添附しなければならない。
The settlement of accounts of above revenue and expenditure shall accompany the following documents:
一 歳入歳出決定計算書
1. Decided accounts of revenue and expenditure.
二 当該年度の損益計算書、貸借対照表及び財產目録
2. Accounts of profit and loss, balance sheet and inventory in the year concerned.
Art.16. The expenditure money due to this account which are not completely disbursed during the concerned fiscal year may be transferred to and used in the following fiscal year.
前項の規定による繰越は、財政法第四十三條の規定にかかわらず、大藏大臣の承認を経ることを要しない。
The transfers mentioned in the provisions of the preceding paragraph may be made without the approval of the Minister of Finance in spite of the provision of Art.43 of Finance Law.
農林大臣は、第一項の規定による繰越をなしたときは、大藏大臣及び会計檢査院に通知しなければならない。
The Minister of Agriculture and Forestry shall make information about the above mentioned transfers to the Minister of Finance and Board of Audit.
Art.17. The reserve fund provided for in Art.12 shall be held in the form of public loans or deposited into the Deposit Bureau of Finance Ministry and used in it.
この会計に余裕金があるときは、これを大藏省預金部に預け入れることができる。
In this account the surplus shall be deposited in the Deposit Bureau of Finance Ministry.
Art.18. The management and administration of forest, manufarturing of woods, work of machne and establishment of forest enterprises and examination, investigation and inspection of forest enterprises shall be made on the charge of this account, owing to the trust by people, if it does not prevent the management of the national forest enterprises.
第十九條 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。
Art.19. Matters necessary to the application of this Law shall be provided by Cabinet Orders.
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。
Art.1. The present Law shall come into force as from April 1, 1947.
Art.2. The liabilities belonging to the existing national forestry work (including the national forest in Hokkaido) shall be transferred to this account.
Art.3. Such assets as the Capital Levy and other receipts which belong to the Special Account and which have been used for the forestry enterprise of the Imperial Household shall be transferred without consideration to the Jurisdiction of this account.
Art.4. Those assets and liabilities which belong to the former Imperial Household forestry enterprise and which are transferred to the state, shall be transferred to this account.
Art.5. Government may transfer the payments into the General Account from this account for the time being, notwithstanding the provision of Article 13 of the present Law.
In the case stated in the preceding paragraph, when the amount of profit exceeds the total of the sum to be transferred to the reserved fund in accordance with the provision of Art.13 and the sun of transfer to the general account, that excess shall be made reserve to offset the future lose in this account.
Art.6. Those expenses for the national forestry works in the expenditure budget of the general account for the fiscal year of 1946-47, of which contract were made during the year, but which are not disbursed by April 30th, 1947, may be transferred and used for the Accocnt.
Art.7. The "Diet" , "Cabinet" , and "Cabinet Order" in this law shall read respectively "Imperial Diet" , "Government" and "Imperial Ordinance" , until the day of the enforcement of the Constitution of Japan.