A part of the Accounts Law (Law No.35 of 1947) shall be amended as follows:
In the Accounts Law Contents, "Chapter 3, Expenditures and Encumbrances" shall read "Chapter 3, Acts to Incur Disbursements and Disbursements," and "Section 2, Encumbrances" shall read "Section 2, Acts to Incur Disbursements."
"Chapter 3, Expenditures and Encumbrances" shall read "Chapter 3, Acts to Incur Disbursements and Disbursements."
In Art.10, "the encumbrances" shall read "the acts to incur disbursements (it means the acts to incur disbursements under the provisions of Article 34, paragraph 1 of the Finance Law;hereinafter the same)."
"Section 2, Encumbrances" shall read "Section 2, Acts to Incur Disbursements."
In Art.11, "Contracts, etc.(it means contracts, etc. provided for in paragraph 1 of Art.34 of Finance Law. It is the same hereinafter)" shall read "Acts to incur disbursements."
In Art.12, "contracts, etc." shall read respectively "acts to incur disbursements" and in Art.13, "enter in contracts, etc." shall read "make acts to incur disbursements."
The Next to Art.13, following four Articles shall be added:
Article 13-(2). The Chief of respective ministries and boards or the officials entrusted from them for incurring disbursements under the provisions of the preceding Article (hereinafter referred to as officials charged with acts to incur disbursements), in accordance with the provisions of a Cabinet Order, shall not make acts to incur disbursements until after endorsement by the officials appointed by the Chief of respective Ministries and Boards (hereinafter referred to as the endorser of acts to incur disbursements).
In case the officials charged with acts to incur disbursements intend to get the endorsement under the provisions of the preceding paragraph, the said officials shall send the documents indicating the contents of acts to incur disbursements to the endorser of acts to incur disbursements to be endorsed by him.
Article 13-(3). In case the Chief of respective ministries and boards intends to designate the endorser of acts to incur disbursements under the provisions of the preceding Article, paragraph 1, he shall consult with the Minister of Finance about it.
Article 13-(4). In case there is necessity for fitness of the execution of the budget, the Minister of Finance may manifest a necessary opinion concerning the endorsement of acts to incur disbursements to the Chief of respective Ministries and Boards.
Article 13-(5). The office of endorsement of acts to incur disbursements shall not be held concurrently to the office of acts incurring disbursements;provided that in case of a special need, extraordinary exceptions shall be established by a Cabinet Order.
In Art.14, one paragraph shall be added as follows:
The Chief of respective Ministries and Boards shall not make disbursements, even if within the limit of the sum referred to in the preceding paragraph unless the acts to incur disbursements are endorsed and furthermore entered on the book concerning the acts to incur disbursements.
In Art.24, one paragraph shall be added as follows:
In case the Chief of respective Ministries and Boards intends to entrust other officials with the business related to disbursement of annual expenses under his jurisdiction in accordance with the provisions of the preceding paragraph, he shall consult with the Minister of Finance about it.
Art.25 shall be amended as follows:
Article 25. The Chief of respective ministries and boards or the official entrusted with the disbursement from him under the provisions of paragraph 1 of the preceding Article (hereinafter referred to as disbursement officials) shall not deliver the checks or transfer-slip to creditors, accounting officials or the Bank of Japan unless after endorsed thereon by the officials appointed by the Minister of Finance (hereinafter referred to as checks, etc. endorsers) in accordance with the provisions of a Cabinet Order.
In case the disbursement official intends to get the endorsements under the provisions of the preceding paragraph, he shall send the checks or transfer-slip to the checks, etc. endorser to be endorsed by him.
Next to Art.25, one Article shall be added as follows:
Article 25-(2). The office of endorsement of checks or transfer-slip shall not be accompanied with the office of disbursement of annual expenditures.
In Art.47, "the official authorized to make contract and others under the provisions of Article 13, the disbursing official" shall read "the official charged with acts to incur disbursements, the endorser of acts to incur disbursements, the disbursing official, the checks, etc. endorser" .
In Art.48, "contracts and others" shall read "acts to incur disbursements, endorsement under the provisions of article 13-(2)" .