Article 1. In order to operate the unemployment insurance business under the Unemployment Insurance Law, a Special Account is established and expenditures of the same shall be covered with revenues thereof.
第二條 この会計は、労働大臣が、法令の定めるところに從い、これを管理する。
Article 2. This Special Account shall be administered by the Minister of Labor in accordance with the provisions of laws and ordinances.
Article 3. Revenues of this Account shall be insurance premiums, receipts from the General Account, incomes accruing from reserve fund, borrowed fund and miscellaneous incomes attached thereto and expenditures of the same shall be insurance payments, expenses for insurance facilities, redemption and interest payment of borrowed fund, business expenses and other sundry expenses.
Article 5. The Minister of Labor shall, in each fiscal year, draw up estimated accounts of revenues and expenditures and serve it to the Minister of Finance.
第六條 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。
Article 6. The budget estimates of revenues and expenditures shall be classified into Constitutional titles and items in accordance with nature of revenues and purpose of expenditures.
Article 7. The Cabinet shall draw up, in each fiscal years, budget estimates of this Account and submit the same to the Diet with those of the General Account.
前項の予算には、左の書類を添附しなければならない。
The following documents shall be attached to the budget estimates of the preceding paragraph:
一 歳入歳出予定計算書
1. Estimated accounts of revenues and expenditures.
二 前前年度の損益計算書及び貸借対照表並びに前前年度末における積立金明細表
2. Profit and loss statement and balance sheet of the fiscal year before the previous fiscal year, and detailed statement of reserve fund as of end of the fiscal year before the previous fiscal year.
三 前年度及び当該年度の予定損益計算書及び予定貸借対照表
3. Estimated profit and loss statements and estimated balance sheets of the preceding fiscal year and the current one.
第八條 この会計において支拂上現金に余裕があるときは、これを大藏省預金部に預け入れることができる。
Article 8. In case this Account has cash to spare in making payment, the same may be deposited with the Deposits Board of the Ministry of Finance.
Article 10. The Minister of Finance shall administer the business in relation to raising and redemption of the borrowings in Article 4 and the temporary borrowings in the preceding Article.
Article 11. The Minister of Labor shall prepare, in each fiscal year, the determined accounts of revenues and expenditures of this Account with the same classification as that of the estimated accounts of revenues and expenditures, and submit the same to the Minister of Finance.
Article 12. The Cabinet shall prepare, in each fiscal year, budget Settlement of revenues and expenditures of this Account and submit the same to the Diet with those of the General Account.
The following documents shall be attached to the budget settlement of revenues and expenditures of the preceding paragraph:determined accounts of revenues and expenditures, profit and loss statement and balance sheet of the current fiscal year, detailed statement of reserve fund and account on obligation as of end of the current fiscal year.
第十三條 この会計において決算上剩余金を生じたときは、これを積立金として積み立てなければならない。
Article 13. In case this Account has surplus on settlement, the same shall be reserved as reserve fund.
この会計において、決算上不足を生じたときは、積立金から、これを補足する。
In case this Account has deficit on settlement, the same shall be made up for by reserve fund.
Article 14. The reserve fund of this Account may be operated in the form of national bonds or deposits with the Deposit Board of the Ministry of Finance.
Article 15. This Account may carry forward to the next fiscal year the expenditure estimates which became payable but not disbursed by the time of conclusion of accounting of the current fiscal year and therein disburse the same.
前項の規定による繰越は、財政法第四十三條の規定による大藏大臣の承認を経ることを要しない。
The carry-over prescribed in the preceding paragraph may be made with no approval of the Minister of Finance under Article 43 of the Finance Law.
労働大臣は、第一項の規定による繰越をしたときは、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 Labor shall inform the Minister of Finance and the Board of Audit of the carry over made in accordance with Paragraph 1.
第十六條 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 16. Necessary matters concerning the enforcement of this Law shall be prescribed by Cabinet Order.
附 則
Supplementary Provisions:
第十七條 この法律は、昭和二十二年十一月一日から、これを適用する。
Article 17. The present Law shall apply as from November 1, 1947.
Article 18. "The unemployment insurance business under the Unemployment Insurance Law" in Article 1 shall include the payment business of unemployment allowances and unemployment insurance payments, under the Unemployment Allowance Law.
第三條及び第四條中、保險金には、失業手当法による失業手当金及び失業保險金を含むものとする。
"Insurance payments" in Articles 3 and 4 shall include unemployment allowances and unemployment insurance payments under the Unemployment Allowance Law.