法令番号: 法律第210号
公布年月日: 昭和22年12月19日
法令の形式: 法律

審議経過

I hereby promulgate the Law concerning the partial amendment of the Foodstuff Control Special Account Law, etc.
Signed:HIROHITO, Seal of the Emperor
This nineteenth day of the twelfth month of the twenty-second year of Showa (December 19, 1947)
Prime Minister　KATAYAMA Tetsu
Law No.210
Article 1.　The Foodstuff Control Special Account Law shall be partially amended as follows:
In Article 3, Paragraph 2, "borrowing" shall read "temporary borrowing."
In Article 4, Paragraph 2, "borrowing" shall read "temporary borrowing."
In Article 4-(2), "and borrowing" shall read "borrowing and temporary borrowing" and "twenty billion yen" shall read "forty billion yen."
In Article 5, "(except bonds issued under Article 3, Paragraph 2, and Article 4, Paragraph 2)" shall be added after "bonds to be held on the account" and "(except sums redeemed of bonds and borrowings to be redeemed within the current fiscal year) and interest" shall read "interest on bonds, borrowings and temporary borrowings."
In Article 6, "bonds (except those to be redeemed within the current fiscal year)" shall read "bonds (except those issued under Article 3, Paragraph 2 and Article 4)" "(except borrowing to be redeemed within the current fiscal year)" and "the General Account and" shall be deleted, and "sums redeemed of bonds and borrowings (except those to be redeemed within the current fiscal year) and interest thereupon" shall read "sums redeemed of the bonds (except those issued under Article 3, Paragraph 2 and Article 4, Paragraph 2) and borrowings and interest on bonds, borrowings and temporary borrowings."
Article 6-(2) shall read Article 6-(5).
Article 6-(2).　The Minister of Agriculture and Forestry shall prepare in each fiscal year the detailed estimate of the revenue and expenditure and request for contract authorizations of the present Account and serve the same to the Minister of Finance.
Article 6-(3).　The estimate of revenue and expenditure of the present Account shall be classified into titles and items in accordance with the nature of revenue and purposes of expenditure.
Article 6-(4).　The Cabinet shall prepare in each fiscal year the estimate of revenue and expenditure of the present Account and submit it to the Diet with that of the General Account.
The following documents shall be attached to the estimate of the preceding paragraph:
1.　Detailed estimate of the revenue and expenditure and request for contract authorizations;
2.　Profit and loss statement, balance sheet and inventory of the fiscal year before the preceding;
3.　Estimated profit and loss statement and estimated balance sheet of the preceding and current fiscal year;
4.　As to the contract authorizations extending over the future fiscal years, acutual and estimated disbursements until the preceding fiscal year and the amount of disbursements scheduled after the current fiscal year inclusive.
Article 8.Paragraph 2 shall be deleted.
Article 8-(2).　The Minister of Agriculture and Forestry shall prepare in each fiscal year the detailed estimate of revenue and expenditure of the present Account with the same classification as that of the detailed estimate of revenue and expenditure and serve the same to the Minister of Finance.
Article 8-(3).　The Cabinet shall prepare in each fiscal year the settlement of revenue and expenditure of the present Account and submit it to the Diet with that of the General Account.
The following documents shall be attached to the settlement under the preceding paragraph:
1.　Decided statement of revenue and expenditure;
2.　Profit and loss statement, balance sheet and inventory of the current fiscal year;
3.　Calculation on debt.
Article 9.　The expenditure estimate which is payable but not paid in the current fiscal year may be disbursed in the next fiscal year.
The carry-over under the preceding paragraph needs no approval of the Minister of Finance irrespective of the provisions of Article 43 of the Public Finance Law.
The Minister of Agriculture and Forestry shall, when the carry-over under Paragraph 1 is made, notify the Minister of Finance and the Board of Audit of the same.
In Article 10, "Imperial Ordinance" shall read "Cabinet Order."
Article 2.　The State Forest Service Special Account Law, shall be partially amended as follows:
The following Article shall be added to Article 5 of the Supplementary Provisions:
Article 5-(2).　In this account, borrowings may be made or accommodation bills may be drawn in this Account's burden, in case necessary to defray the operation expenses except the operation facilities expenses for the time being.
The borrowings and the accommodation bills under the preceding paragraph shall be refunded within a year.
The maximum amount of the borrowings and the accommodation bills under Paragraph 1 shall be in the form of a budget, approved by the Diet;provided that the maximum amount sahll not exceed the estimated amount of the manufactures on hand at the end of the fiscal year concerned belonging to the assets of this Account minus the amount of the manufactures on hand at the end of the preceding fiscal year.
The affairs concerning floatation and refundment, etc. of the borrowings and the accommodation bills under Paragraph 1 shall be managed by the Minister of Finance.
The sums necessary to repay the accommodation bills under Paragraph 1 shall be transferred to the Debt Consolidation Fund Special Account every fiscal year.
As regards the application of the provisions of Paragraph 3, only for the fiscal year 1947-1948, "the amount of the manufactures on hand at the end of the preceding fiscal year" shall read "the amount of the manufactures put into the assets of this account at the time of establishing this account."
Supplementary Provisions:
This Law shall come into force as from the day of its promulgation.
Borrowings given under Article 3, Paragraph 2 of the old Foodstuff Control Special Account Law shall be considered as temporary borrowings given under the same paragraph of the amended one, and converted borrowings under Article 4, Paragraph 2 of the old Law shall be considered as converted temporary borrowings under the same paragraph of the amended one.
To the settlement of the Foodstuff Control Special Account for the fiscal years 1945-1946 and 1946-1947, the old regulations shall apply.
Minister of Finance　KURUSU Takeo
Minister of Agriculture and Forestry　HATANO Kanae
Prime Minister　KATAYAMA Tetsu