Law for Partial Amendments, Etc., to Public Finance Laws including the Finance Law, Accounts Law, Etc.
法令番号: 法律第4号
公布年月日: 昭和27年3月5日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments, Etc., to Public Finance Laws including the Finance Law, Accounts Law, Etc.
Signed:HIROHITO, Seal of the Emperor
This fifth day of the third month of the twenty-seventh year of Showa (March 5, 1952)
Prime Minister　YOSHIDA Shigeru
Law No.4
Law for Partial Amendments, Etc., to Public Finance Laws including the Finance Law, Accounts Law, Etc.
(Partial Amendments to the Finance Law)
Article 1.　The Finance Law (Law No.34 of 1947) shall be partially amended as follows:
The following two Articles shall be added next to Article 14:
Article 14-(2).　The State may, in the case where there is special necessity for the payment of projects in construction, manufacturing, other enterprises requiring a number of fiscal years for their completion, make disbursements over a period of several fiscal years in accordance with the Decision of the Diet, by specifying the total amount of expenses and annual amount of instalment and by obtaining the decision of the Diet in advance.
The term during which the State may make disbursements in accordance with the provision of the preceding paragraph shall be within five years after the fiscal year concerned;provided that the term may be extended still more in the budget by obtaining the decision of the Diet in advance.
The expenses allowed disbursement in accordance with the provisions of the preceding two paragraphs shall be called "continuous expenses" .
The provisions of the preceding three paragraphs shall not be construed as preventing the Diet from deliberating again on the continuous expenses concerned in the deliberation on the budget for the fiscal year after the formation of the continuous expenses.
Article 14-(3).　With regard to the expenses in the expenditure budget, of which the complete disbursement within the fiscal year concerned seems improbable due to their nature or to circumstances occurring after the formation of the budget, they may be carried forward to the following fiscal year by obtaining the decision of the Diet in advance.
Expenses allowed to be carried forward to the following fiscal year in accordance with the provision of the preceding paragraph shall be called "approved carry-overs" .
In Article 15 paragraph 1, "or total amount of continuous expenses" shall be added next to "amount of expenditure budget" .
In Article 16, "continuous expenses, approved carry-over" shall be added next to "revenues and expenditure estimates" .
In Article 17, and Article 18 paragraph 1, "continuous expenses, approved carry overs" shall be added next to "revenues, expenditures" .
In Article 20 paragraph 2, "a requisition each fiscal year for the estimated expenses and national liability" shall be amended as "the Requisition of Estimates of Appropriations, the Requisition of Continuous Expenses, the Requisition of Approved Carry-Overs and the Requisition of Contract Authorization (hereinafter referred to as" Requisition of Estimates of Appropriations, etc. ") each fiscal year" .
In Article 21, "the requisition from........(hereinafter called the respective Ministries and other Government Agencies) each for the estimated expenses and national liability, and" shall be amended as "the requisition of appropriations, etc. of........(hereinafter referred to as" each Ministry and Agency "), and" .
In Article 22, ", continuous expenses, approved carry-overs" shall be added after "revenues and expenditure estimates" .
In Article 23, "the said organization unit shall be divided mainly into parts, according to the source of revenue, and according to the purpose of expenditure, each part shall be divided into titles and items" shall be amended as "and within each organization unit, revenues shall be divided mainly into parts according to their sources and each part shall be divided into titles and items, and expenditures shall be divided into items according to their purposes" .
Article 25 shall be amended as follows:
Article 25.　Continuous expenses shall be classified by organization units, and within each organization unit, be sub-classified by items;total and annual amounts of each item shall be indicated together with their substantiation.
In Article 28 item 2, "Requisition for the estimate expenses, requisition for the national liability" shall be amended as "Requisition of estimates of appropriations, etc." , item 9 of the said Article shall be made item 10 of the same Article;and the following one item shall be added next to item 8 of the said Article:
9.　Documents showing the amount disbursed by the end of the fiscal year before the preceding fiscal year, the amount disbursed and the estimated amount to be disbursed by the end of the preceding fiscal year, the estimated disbursements in and after the current fiscal year together with the entire plan for the enterprise and the condition of progress, etc., in accordance with continuous expenses.
In Article 31 paragraph 1, ", continuous expenses" shall be added next to "revenues and expenditures," ;and in paragraph 2 of the same Article, "and continuous expenses" shall be added next to "the budget of revenues and appropriations" .
In Article 32, "and the continuous expenses" shall be added next to "the appropriation of expenditure budget" .
In the main clause of Article 33 paragraph 1, "not transfer the amounts of appropriation apportioned to the respective organization unit" shall be amended as "not make transfer among the amounts of appropriations apportioned to the respective organization unit which are determined in the revenue and expenditure estimates or the continuous expenses;and in paragraph 3 of the same Article," paragraph 2 "shall be amended as" the preceding paragraph".
In Article 34 paragraph 1, "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) for respective Ministries and Government Agencies and the amount necessary for disbursements separately for the respective personnel charged 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" shall be amended as "shall, on the basis of the budget allocated in accordance with the provision of Article 31 paragraph 1, determine, for the respective personnel in charge of disbursements, the amount necessary for disbursement in accordance with the provisions of Cabinet Order, shall prepare the documents concerning the plan of payments" ;and in paragraph 2 of the same Article, "acts to incur disbursement and of" shall be deleted;and in paragraph 3 of the same Article, "acts to incur disbursements or" shall be deleted, and "inform the plan of payments to the Bank of Japan" shall be amended as "inform the Bank of Japan about it" ;and the following one Article shall be added next to the same Article:
Article 34-(2).　With regard to those connected with the public works expenditures and other expenditures designated by the Minister of Finance, out of the appropriations, continuous expenses and contract authorizations allocated in accordance with the provision of Article 31 paragraph 1, the Chief of each Ministry and Agency shall, in accordance with the provisions of Cabinet Order, prepare plans for executing the obligations (meaning contracts and other acts which are the causes of the disbursements of the State;hereinafter the same) of the appropriations, continuous expenses and contract authorizations, and forward them to the Minister of Finance for obtaining his approval.
The Minister of Finance shall, when he has given approval on plans for executing the obligations under the preceding paragraph, inform the Chief of each Ministry or Agency and the Board of Audit about the said approval.
The following one paragraph shall be added to Article 37:
The Chief of each Ministry or Agency shall, on completion of a project financed by a continuous expense under his jurisdiction, prepare the Report on the settlement of Account of Continuous Expenses as prescribed by the Minister of Finance, and forward it to the Minister of Finance.
In Article 39 and Article 40 paragraph 2, ", the Report on the Settlement of Account of Continuous Expenses," shall be added next to "the Report on the Settlement of the Accounts of Expenditures" .
In Article 42, "the respective fiscal year" shall be amended as "each fiscal year except the amount of approved carry-overs" , "appropriations approved by the Diet for carrying over in accordance with the provisions of Article 25, and" shall be amended as "of the amounts for expenditures in the appropriation," , and "(including attendant expenses necessary for the execution of the project relevant to the obligation concerned)" shall be added next to "on account of unavoidable circumstances" .
In Article 43 paragraph 1, "the preceding Article" shall be amended as "Article 14-(3) paragraph 1 or the proviso to the preceding Article" ;and the following one Article shall be added next to the same Article:
Article 43-(2).　Out of the annual instalment of appropriation for each fiscal year of a continuous expense, the portion which was undisbursed within a fiscal year may be carried forward successively through the ensuing fiscal years up to the completion of the project concerned, regardless of the provision of Article 42.
In case a carry-over under the provision has been made, the Chief of each Ministry or Agency shall inform the Minister of Finance and the Board of Audit about the said carryover, indicating the Amounts for each particular.
The provision of paragraph 2 of the preceding Article shall apply mutatis mutandis to the case of the carry-over under paragraph 1.
(Partial Amendments to the Accounts Law)
Article 2.　The Accounts Law (Law No.35 of 1947) shall be partially amended as follows:
The following one Article shall be added next to Article 4:
Article 4-(2).　The Chief of each Ministry or Agency may, in accordance with the provisions of Cabinet Order, delegate the business of collecting revenue under his jurisdiction to the personnel of the Ministry or Agency concerned.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, delegate the business referred to in the preceding paragraph to the personnel of other Ministry or Agency.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, have the personnel of the Ministry or Agency concerned or other Ministry or Agency act in place of the revenue collector (meaning the Chief of each Ministry or Agency or the personnel entrusted in accordance with the provision of paragraph 1 or the preceding paragraph;hereinafter the same) when the said revenue collector is prevented from executing his duties due to special circumstances (in the case where the revenue collector is the person whe occupies an official position designated in accordance with the provision of paragraph 5, the vacancy of the said position is also considered as one of these cases).
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, delegate a part of the business of the revenue collector to the personnel of the Ministry or Agency or by other Ministry or Agency.
In cases under the preceding four paragraphs, the Chief of each Ministry or Agency may, designating specific official positions in the Ministry or Agency concerned or other Ministry or Agency, delegate the whole or a part of the said business to the person occupying the said position, or have the said person act for him in the said business.
Personnel acting in place of the revenue collector in his business in accordance with the provision of paragraph 3 shall be called the deputy revenue collectors and the personnel receiving partial delegation of the business of the revenue collector in accordance with the provision of paragraph 4 shall be called the assistant revenue collectors.
In Article 5, "officials (officials of the Diet included. The officials hereinafter mean the same) specially qualified by laws and ordinances may collect taxes or other annual revenues (hereinafter to be called receipts collecting officials)" shall be amended as "the revenue collectors shall be qualified to collect taxes or other annual revenues" .
In Article 10, "Article 34 paragraph 1 of the Finance Law" shall read "Article 34-(2) paragraph 1 of the Finance Law" .
In Article 12, "budget" shall be amended as "appropriations, continuous expenses and contract authorizations relative to the expenditures prescribed in Article 34-(2) paragraph 1 of the Finance Law" , "Article 34 of the Finance Law" shall be amended as "the same paragraph" and "the plans of contracts, etc." shall be amended as "the plan for execution of obligations."
Article 13 to Article 13-(4) inclusive shall be amended as follows:
Article 13.　The Chief of each Ministry or Agency may delegate the business relative to the incurring of obligations under his jurisdiction to the personnel of the Ministry or Agency concerned.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, delegate the business under the preceding paragraph to the personnel of other Ministry or Agency.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, have the personnel of the Ministry or Agency concerned or other Ministry or Agency act in place of the obligating officer (meaning the chief of each Ministry or Agency or the personnel entrusted in accordance with the provision of paragraph 1 or the preceding paragraph;hereinafter the same) and conduct his business when the said obligating officer is prevented from executing his business on account of unavoidable circumstances (when the obligating officer is the person occupying the official position designated in accordance with the provision of Article 4-(2) paragraph 5 which applies mutatis mutandis in paragraph 4, vacancy in the said position shall be considered as one of these cases).
The provision of Article 4-(2) paragraph 5 shall apply mutatis mutandis in the case under the preceding three paragraphs.
The personnel acting in place of the obligating officer in his business in accordance with the provision of paragraph 3 shall be called the deputy obligating officers.
Article 13-(2).　The obligating officer may not incur any obligations unless, in accordance with the provisions of Cabinet Order, he has forwarded a statement indicating the content of the obligation to the disbursing officer prescribed in Article 24 paragraph 3, has got the confirmation of that officer to the effect that the obligation concerned is within the amounts of appropriations, continuous expenses or contract authorizations notified to the said obligating officer in accordance with the provisions of Cabinet Order, and further has the said obligation entered in the books concerning the obligations. In this case, if the obligating officer is also acting as the disbursing officer prescribed in Article 24 paragraph 3, the said confirmation shall be made in person.
Article 13-(3).　The Chief of each Ministry or Agency may, when he considers it necessary for the proper execution of the budget, make the personnel of the Ministry or Agency concerned certify the whole or a part of the obligations under his jurisdiction.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, make the personnel of other Ministry or Agency certify obligations.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, have the personnel of the Ministry or Agency concerned or other Ministry or Agency act in place of the certifying officer (meaning personnel-member effecting certification in accordance with the provision of paragraph 1 or the preceding paragraph;hereinafter the same) and conduct his business when the said certifying officer is prevented from executing his business on account of unavoidable circumstances (when the certifying officer is the person occupying the official position designated in accordance with Article 4-(2) paragraph 5 which applies mutatis mutandis in paragraph 4, vacancy in the said position shall be considered as one of these cases).
The provision of Article 4-(2) paragraph 5 shall apply mutatis mutandis to the case under the preceding three paragraphs.
The personnel acting in place of the certifying officer in his business in accordance with the provision of paragraph 3 shall be called the deputy certifying officers.
Article 13-(4).　In the case under the preceding Article, the obligating officer may not, regardless of the provisions of Article 13-(2), incur any obligations unless, in accordance with the provisions of Cabinet Order, he has forwarded a statement indicating the content of the obligation to the certifying officer, has received his certification in accordance with the provisions of Cabinet Order and further has the said obligation registered in the books concerning obligations.
In Article 14 paragraph 2, "endorsed" shall be amended as "confirmed or certified" .
In Article 16, "officials" shall be amended as "personnel" .
In Article 17, "officials" shall be amended as "personnel" .
In Article 18 paragraph 1, "officials" shall be amended as "personnel" .
In Article 20, "officials in change" shall be amended as "the personnel concerned" .
In Article 23, "responsible officials" shall be amended as "personnel" .
Articles 24 to 25-(2) inclusive shall be amended as follows:
Article 24.　The Chief of each Ministry or Agency may, in accordance with the provisions of Cabinet Order, delegate the business of the issuance of checks or transfer warrants, in order to disburse the expenditure money under his jurisdiction, to the personnel of the Ministry or Agency.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, delegate the business prescribed in the preceding paragraph to the personnel of other Ministry or Agency.
The Chief of each Ministry or Agency, when necessary, may, in accordance with the provisions of Cabinet Order, have the personnel of the Ministry or Agency concerned or other Ministry or Agency act in place of the disbursing officer (meaning the chief of each Ministry or Agency or the personnel entrusted in accordance with the provision of paragraph 1 or the preceding paragraph;hereinafter the same) and conduct his business when the said disbursing officer is prevented from executing his business on account of unavoidable circumstances (when the disbursing officer is the person occupying the official position designated in accordance with Article 4-(2) paragraph 5 which applies mutatis mutandis in paragraph 4, vacancy in the said position shall be considered as one of these cases).
The provision of Article 4-(2) paragraph 5 shall apply mutatis mutandis to the case under the preceding three paragraphs.
The personnel acting in place of the disbursing officer in his business in accordance with the provision of paragraph 3 shall be called the deputy disbursing officers.
Article 25.　Deleted.
In Article 29, "through the consultation with Finance Minister" shall be amended as "in accordance with the provisions of Cabinet Order."
In Article 38, "the official" shall be amended as "personnel" .
In Article 39, "his appointed" shall be amended as "the personnel delegated the authority" .
Article 40 shall be amended as follows:
Article 40.　In case the Chief of each Ministry or Agency considers it especially necessary, he may cause the personnel other than accounting officers, deputy accounting officers and assistant accounting officers, the take charge of the business of receipt, disbursement and custody of cash and commodities in accordance with the provisions of Cabinet Order.
The personnel who are caused to take change of the business of receipt, disbursement and custody of cash and commodities in accordance with the provision of the preceding paragraph shall be called the cashier.
The following one Article shall be added next to Article 40:
Article 40-(2).　The Chief of each Ministry or Agency may, when necessary, appoint the personnel of other Ministry or Agency as the accounting officers of the Ministry or Agency concerned or the personnel of other Ministry or Agency as the deputy accountants or assistant accountants to the accounting officer concerned in accordance with the provisions of Cabinet Order.
In case the Chief of each Ministry or Agency considers it especially necessary, he may, in accordance with the provisions of Cabinet Order, appoint the personnel of other Ministry or Agency as the cashiers.
In Article 47, "check, etc. endorsor" shall be deleted.
In Article 48, "endorsement under the provision of Article 13-(2)" shall be amended as "the confirmation or certification of obligations" , and "the endorsement under the provision of Article 25" shall be deleted.
In Article 49, "the official" shall be amended as "the personnel" .
(Partial Amendment to the Law for Partial Amendments to the Accounts Law)
Article 3.　The Law for Partial Amendments to the Accounts Law (Law No.24 of 1949) shall be partially amended as follows:
In the Supplementary Provisions, the paragraph numbering of paragraph 1, and the provisions of paragraphs 2 and 3 shall be deleted.
(Partial Amendments to the Law concerning Temporary Measures for Budget and Settlement of Kodans, Etc.)
Article 4.　The Law concerning Temporary Measures for Budget and Settlement of Kodan, Etc.(Law No.27 of 1949) shall be partially amended as follows:
In Article 4 paragraph 1, "be divided into titles and items" shall be amended as ", in case of receipt, be classified by title and item according to its source, and in case of expenditure, be classified by item according to its purpose" .
In the heading of Article 11, "Plan of obligation and" shall be deleted;in paragraph 1 of the same Article, "the amount necessary for contracts and other acts which shall be the cause of the disbursement (hereinafter referred to as" obligation ") and" and "obligation or" shall be deleted;in paragraph 2 of the same Article, "obligation or" shall be deleted;and in paragraph 3 of the same Article, "obligation or" shall be deleted.
In Article 13, "obligation" shall be amended as "the contracts and other acts that are to be the cause of payment of Kodan" .
(Partial Amendments to the Law concerning the Budget and Settlement of the Public Corporations)
Article 5.　The Law concerning the Budget and the Settlement of Accounts for the Finance Public Corporations (Law No.99 of 1951) shall be partially amended as follows:
In Article 5 paragraph 2, "be classified into titles and items according to the nature of receipt and the purpose of expenditure" shall be amended as ", in case of receipt, be classified by title and item according to its source, and in case of expenditure, be classified by item according to its purpose."
In the heading of Article 15, "obligation plan and" shall be deleted;in paragraph 1 of the same Article, "the necessary amount of money due to the contracts and other acts which cause the koko to disburse (hereinafter referred to as" obligation ") and" and "obligation and" shall be shall be deleted;in paragraph 2 of the same Article, "obligation and" shall be deleted;and in paragraph 3 of the same Article, "obligations and" shall de deleted.
In Article 22, "obligations" shall be amended as "the contracts and other actions under which payment becomes due to the Public Corporations."
(Exception to the Classification of the Expenditure Budget of the Revenue and Expenditure of Each Special Account)
Article 6.　The Government shall, regardless of the provisions of each special account law, classify the expenditure budget of the revenue and expenditure budget of each special account by item, according to the purpose of the expenditure.
Supplementary Provisions:
1　In this Law, the portion concerning continuous expenses, classification of expenditure budget and disbursement budget and carrying over shall come into force as from the day of its promulgation, and the other portion shall come into force as from April 1, 1952; provided that, in the provisions of the Finance Law, Accounts Law, etc. after the amendments, the portion concerning continuous expenses, the classification of expenditure budget and disbursement budget, and the plans for execution of obligations shall apply to the budget for the fiscal year 1952-53 and thereafter.
2　As for the classification of expenditure budget and disbursement budget for and before the fiscal year 1951-52, the old provisions shall still prevail.
3　As for the carry over of expenditure budget for the fiscal year 1951-52 authorized by the Diet to be carried over and used in the following fiscal year in accordance with the provision of Article 25 of the Finance Law before amendments, the old provisions shall still prevail.
4　As for the obligation plans approved, prior to the enforcement of this Law, in accordance with the provisions of the Finance Law before amendments, the old provisions shall still prevail.
5　Those obligations which have, prior to the enforcement of this Law, got the certification under the provision of Article 13-(2) of the Accounts Law before the amendments and have not yet been disbursed at the time of the enforcement of this Law shall be regarded as those which got the confirmation under the provisions of Article 13-(2) and or the certification under the provision of Article 13-(4) of same Law after amendments.
6　Those who are revenue collectors, obligating officers, disbursing officers and their deputies and assistants and cashiers in accordance with the provisions of the Accounts Law before amendments or orders issued thereunder at the time of the enforcement of this Law shall be regarded as having become, after the enforcement of this Law, revenue collectors, obligating officers, disbursing officers and their deputies and assistants and cashiers respectively under the corresponding provisions of the Accounts Law after amendments.
7　The Ministry of Finance Establishment Law (Law No.144 of 1949) shall be partially amended as follows:
In Article 4 item (16) "execution of" shall be added next to "plans for" ;and item (17) of the same Article shall be amended as follows:
(17)　Deleted.
In Article 8 item (7), "execution of" shall be added next to "plans for" ;and item (8) of the same Article shall be amended as follows:
(8)　Deleted.
8　The Ministry of Postal Services Establishment Law (Law No.244 of 1948) shall be partially amended as follows:
In Article 11, item 14 shall be deleted;item 15 of the same Article shall be made item 14;and the numbering of the succeeding items shall be moved up by one.
9　Ministry of Telecommunications Establishment Law (Law No.245 of 1948) shall be partially amended as follows:
In Article 23, item 18 shall be deleted;item 19 of the same Article shall be made item 18;and the numbering of the succeeding items shall be moved up by one.
10　The Law concerning the Responsibility of the Budget Executing Officers, Etc.(Law No.172 of 1950) shall be partially amended as follows:
In Article 2 paragraph 1 item (1), "Article 13-(2) paragraph 1" shall be amended as "Article 13 paragraph 3" ;and in item (2) of the same paragraph, "Article 13-(2) paragraph 1" shall be amended as "Article 13-(3) paragraph 3" ;and in item (3) of the same paragraph, "Article 25 paragraph 1" shall be amended as "Article 24 paragraph 3" ;and in items (4) and (5) of the same paragraph, "officer" shall be amended as "personnel" ;and in paragraph 3 of the same Article, "the certifications of act to incur obligation (meaning the endorsement of acts to incur disbursements under the provisions of Article 13-(2) of the Accounts Law)" shall be amended as "the confirmation or certification of obligations (meaning the confirmation of obligations under the provision of Article 13-(2) of the Accounts Law and the certification of obligation under the provision of Article 13-(4) of the same Law)" .
Prime Minister　YOSHIDA Shigeru
Attorney-General　KIMURA Tokutaro
Minister for Foreign Affairs　YOSHIDA Shigeru
Minister of Finance　IKEDA Hayato
Minister of Education　AMANO Teiyu
Minister of Welfare　YOSHITAKE Eichi
Minister of Agriculture and Forestry　HIROKAWA Kozen
Minister of International Trade and Industry　TAKAHASHI Ryutaro
Minister of Transportation　MURAKAMI Giichi
Minister of Postal Services　SATO Eisaku
Minister of Telecommunications　SATO Eisaku
Minister of Labor　YOSHITAKE Eichi
Minister of Construction　NODA Uichi
President of Economic Stabilization Board　YOSHIDA Shigeru