Law for Partial Amendment to the Finance Law
法令番号: 法律第23号
公布年月日: 昭和24年4月1日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendment to the Finance Law.
Signed:HIROHITO, Seal of the Emperor
This first day of the fourth month of the twenty-fourth year of Showa (April 1, 1949)
Prime Minister　YOSHIDA Shigeru
Law No.23
Law for Partial Amendment to the Finance Law
A part of the Finance Law (Law No.34 of 1947) shall be revised as follows:
Article 23 shall be amended as follows:
Article 23.　The budget of revenues and appropriations shall be divided by organization unit related to the revenues and expenditures concerned, and the said organization unit shall be divided into parts, according to the source of revenues, and according to the purpose of expenditures, and each part shall be divided into titles and items.
In Article 24, "shall include" shall read "may include" .
Article 33 and Article 34 shall be amended as follows:
Article 33.　The heads of the respective Ministries and Government agencies shall not transfer the amounts of appropriations apportioned to the respective organization unit or among the amounts of appropriations apportioned to the respective item under the organization unit;provided that the transfer may be made with the approval of the Minister of Finance only when the approval of the Diet was made in the budget in advance.
The heads of respective Ministries and Government agencies shall not make the transfer among the amounts apportioned to the respective objects, or details designated by the Minister of Finance unless approved by the Minister of Finance.
The heads of respective Ministries and Government agencies shall be able to make the transfer by himself among the amounts apportioned to the respective details except ones designated by the Minister of Finance under the provisions of the preceding paragraph.
In case the Minister of Finance approved the transfer under the provisions of the proviso to paragraph 1 or the provisions of paragraph 2, he shall notify it to the Board of Audit and furthermore shall notify the transfer under the provisions of the proviso to paragraph 1 to the Bank of Japan at the same time.
The amount of appropriations transferred under the provisions of the proviso to paragraph 1, paragraph 2 or 3 shall be shown in the report on the settlement of revenues and expenditures together with the reasons thereof.
Necessary matters concerning the transfer of appropriations of budget shall be prescribed by a cabinet order, besides the provisions of the preceding five paragraphs.
Article 34.　The heads of the respective Ministries and Government agencies shall determine the amount necessary for contracts and other acts which shall be the cause of the disbursement of the State (hereinafter referred to as acts to incur disbursements) and the amount necessary for disbursements separately for the respective personnel charged with acts to incur disbursements and with disbursements in accordance with the appropriations apportioned under the provisions of Article 31, paragraph 1, as prescribed by a cabinet order, shall prepare documents concerning plan of acts to incur disbursements and payments and shall send them to the Minister of Finance for his approval.
The Minister of Finance shall prepare opportunely the principle concerning the approval for the plan of acts to incur disbursements and of payments for the decision of the Cabinet Conference, in consideration of conditions of Treasury's money, annual revenues and banking and conditions of disbursement of expenditures and the like.
In case the Minister of Finance approved the plan of acts to incur disbursements or payments under the provisions of paragraph 1, he shall inform it to the heads of respective Ministries and Government agencies and the Board of Audit and at the same time he shall also inform the plan of payments to the Bank of Japan.
Article 35, paragraph 5 shall be amended as follows:
The provisions of paragraph 1 shall apply mutatis mutandis to the contract authorizations under the provisions of Article 15, paragraph 2, and the provisions of paragraph 2, main clause of paragraph 3 and the preceding paragraph shall apply mutatis mutandis to the case where the heads of respective Ministries and Government agencies make the contract authorizations under the provisions of Article 15, paragraph 2.
Next to Article 1 of the Supplementary Provisions, one Article shall be added as follows:
Article 1-(2).　In case the Cabinet allocates the budget of revenues and appropriations under the provisions of Article 31, paragraph 1 and there are items which cannot be divided into objects or details, at the time of the allocation concerned, it may allocate, for the time being, the said item exclusively without division of objects or details regardless of the provisions of paragraph 2 of the said Article.
In case the allocation without division of objects or details was made under the provisions of the preceding paragraph, the heads of the respective Ministries and Government agencies shall make division of the objects or details with the approval of the Minister of Finance in the execution of the appropriation concerning the said item.
In case the Minister of Finance approved the division of the objects and details under the provisions of the preceding paragraph, he shall notify it to the Board of Audit.
Supplementary Provisions:
1.　The present Law shall come into force as from April 1, 1949, provided that the amended provisions of Article 23 and Article 1-(2) of the Supplementary Provisions shall apply as from the budget for the fiscal year 1949-50.
2.　The transfer of the amount of appropriations of budget for the fiscal year 1948-49 and the plan of acts to incur disbursements and that of payment for the said fiscal year shall be settled as heretofore practised.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru