Article 1. The estimate 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 30 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 paragraph 1, Article 7 of the Special Account Law of the Finance for Settlers.
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 paragraph 1, Article 7 of the Special Account Law of the Finance for the Settlers.
Article 4. Those revenues which accrue to the respective fiscal year, and are not actually received by the termination of the account shall be transferred to the ensuing 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 are not actually disbursed by the termination of the account, shall be transferred to the ensuing 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 whe takes charge of the Account, and shall be delivered to the Minister of Finance by July 31 of the ensuing fiscal year.
The Minister concerned shall make the balance sheet of assets and liabilities, and table of the transferred amount from the General Account under the provision of paragraph 3, Article 8 of the Special Account Law of the Finance for the Settlers and shall transfer them by July 31 of the ensuing fiscal year to the Minister of Finance.
前項の貸借対照表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, besides 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 the Agriculture and Forestry 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 matters which are not provided by this Ordinance shall be regulated by the provisions of the Accounting Regulations.
附 則
Supplementary Provision:
この勅令は、開拓者資金融通特別会計法施行の日から、これを施行する。
The present Ordinance shall come into force as from the day of enforcement of the Special Account Law of the Finance for the Settlers.