Law for Partial Amendments to the Postal Services Special Account Law and the Telecommunication Services Special Account Law
法令番号: 法律第21号
公布年月日: 昭和27年3月29日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Postal Services Special Account Law and the Telecommunication Services Special Account Law.
Signed:HIROHITO, Seal of the Emperor
This twenty-ninth day of the third month of the twenty-seventh year of Showa (March 29, 1952)
Prime Minister　YOSHIDA Shigeru
Law No.21
Law for Partial Amendments to the Postal Services Special Account Law and the Telecommunication Services Special Account Law
Article 1.　The Postal Services Special Account Law (Law No.109 of 1949) shall be partially amended as follows:
In Article 7 paragraph 2, next to "the reserve for depreciation" , ", the reserve for adjustment of commodities value" shall be added, and "three groups" shall be amended as "four groups" , and ", and the reserves" shall be amended as ", the reserves and the valuation reserve of fixed assets."
Article 7 paragraph 7 shall be made paragraph 9 of the same Article;and the following one paragraph shall be added before the same paragraph:
8　The reserve for adjustment of commodities value shall be the amount of the reserve for adjustment of commodities value under the provisions of Article 14 paragraph 3 and Article 14-(2) paragraph 2.
In Article 7 paragraph 6, "Article 11" shall be amended as "Article 11-(2)" , the same paragraph shall be made paragraph 7 of the same Article;and the following one paragraph shall be added next to paragraph 5 of the same Article:
6　The valuation reserve of fixed assets shall be the amount of the valuation reserve of fixed assets under the provision of Article 11-(2) paragraph 1.
Article 11 shall be amended as follows:
(Revision and Elimination, of the Value of Fixed Assets)
Article 11.　In cases where the value of a fixed asset becomes remarkably inadequate due to the change of the general prices, the value thereof may be revised in accordance with the procedures established by the Minister of Postal Services.
2　The standard for revision under the provision of the preceding paragraph shall be established by the Minister of Postal Services through consultation with the Minister of Finance.
3　In cases where a fixed asset is lost, transferred, withdrawn or otherwise abandoned, the value thereof shall be revised or eliminated according to the degree of the loss, transfer, withdrawal or abandon, in accordance with the procedures established by the Minister of Postal Services.
Next to Article 11, the following one Article shall be added:
(Administration of Revision, Etc. of the Value)
Article 11-(2).　In cases where a fixed asset has been acquired without compensation, the amount corresponding to the estimated value of the fixed asset concerned shall be transferred to the valuation reserve of fixed assets, and in cases where the value of a fixed assets has been revised in accordance with the provision of paragraph 1 of the preceding Article, if the value thereof has increased, the amount corresponding to the amount of such increase shall be transferred to the valuation reserve of fixed assets, and if the value thereof has decreased, the amount corresponding to the amount of such decrease shall be deducted from the valuation reserve of fixed assets.
2　In case the asset to be revised or eliminated in accordance with the provision of paragraph 3 of the preceding Article is a depreciable asset, the amount of the depreciation made so far on the said asset shall be retransferred from the reserve for depreciation in accordance with the procedures established by the Minister of Postal Services.
The following two paragraphs shall be added to Article 14:
2　Besides the cases where the value of a working asset is revised under the provision of the preceding paragraph, if it is necessary for accounts as is prescribed by Cabinet Order, the value thereof may be revised in accordance with the procedures established by the Minister of Postal Services.
3　In cases where the value of a working asset has been revised in accordance with the provision of the preceding paragraph, if the value thereof has increased, the amount corresponding to the amount of such increase shall be transferred to the reserve for adjustment of commodities value, and if the value thereof has decreased, the amount corresponding to the amount of such decrease shall be deducted from the reserve for adjustment of commodities value.
Next to Article 14, the following one Article shall be added:
(Retransfer of Non-asset Commodities to Working Assets)
Article 14-(2).　In cases where there is in this account a working asset used for services which becomes unnecessary, it may be retransferred to working assets.
2　In the case under the preceding paragraph, the amount corresponding to the amount of the working asset retransferred shall be administered by transfer to the reserve for adjustment of commodities value.
Article 22 shall be amended as follows:
(Classification of the Revenues and Expenditures Budget)
Article 22.　As for the revenues and expenditures budget for this Account, revenues shall be classified into titles and items according to their sources, and expenditures shall be classified into items according to their purposes.
Article 25 shall be amended as follows:
Article 25.　Deleted.
In Article 26 paragraph 1, "within the limit of the amount of the plan of. acts to incur disbursements designated by the Minister of Finance under the provision of Article 34 paragraph 1 of the Finance Law," shall be deleted.
Article 28 paragraph 1 shall be amended as follows:
In this Account, as to approved carry-overs prescribed in Article 14-(3) of the Finance Law, the Minister of Postal Services may make the carrying over to the succeeding fiscal year, regardless of the provision of Article 43 paragraph 1 of the Finance Law.
In Chapter V, next to Article 34, the following one Article shall be added:
(Administration of Advanced Fund)
Article 34-(2).　In this Account, with regard to the fund paid in advance to chief official in accordance with the provision of Article 17 of the Accounts Law, payments by the official concerned to the creditor shall be administered as disbursement at the time when such payment is made.
In Article 42, ", and for the telecommunication services charges collected in postage stamps less the expenses necessary for the performance of the said business" shall be deleted.
Article 2.　The Telecommunication Services Special Account Law (Law No.110 of 1949) shall be amended as follows:
In Article 7 paragraph 2, next to "the reserve for depreciation" , ", the reserve for adjustment of commodities value" shall be added, and "three groups" shall be amended as "four groups" , and ", and the reserves" shall be amended as ", the reserves and the valuation reserve of fixed assets." .
Article 7 paragraph 7 shall be made paragraph 9 of the same Article;and the following one paragraph shall be added before the same paragraph:
8　The reserve for adjustment of commodities value shall be the amount of the reserve for adjustment of commodities value under the provisions of Article 14 paragraph 3 and Article 14-(2) paragraph 2.
In Article 7 paragraph 6, "Article 11" shall be amended as "Article 11-(2)" , the same paragraph shall be made paragraph 7 of the same Article;and the following one paragraph shall be added next to paragraph 5 of the same Article:
6　The valuation reserve of fixed assets shall be the amount of the valuation reserve of fixed assets under the provision of Article 11-(2) paragraph 1.
Article 11 shall be amended as follows:
(Revision and Elimination, of the Value of Fixed Assets)
Article 11.　In cases where the value of a fixed asset becomes remarkably inadequate due to the change of the general prices, the value thereof may be revised in accordance with the procedures established by the Minister of Telecommunications.
2　The standard for revision under the provision of the preceding paragraph shall be established by the Minister of Telecommunications through consultation with the Minister of Finance.
3　In cases where a fixed asset is lost, transfered, withdrawn or otherwise abandoned, the value thereof shall be revised or eliminated according to the degree of the loss, transfer, withdrawal or abandon, in accordance with the procedures established by the Minister of Telecommunications.
Next to Article 11, the following one Article shall be added:
(Administration of Revision, Etc. of the Value)
Article 11-(2).　In cases where a fixed asset has been acquired without compensation, the amount corresponding to the estimated value of the fixed asset concerned shall be transferred to the valuation reserve of fixed assets, and in cases where the value of a fixed assets has been revised in accordance with the provision of paragraph 1 of the preceding Article, if the value thereof has increased, the amount corresponding to the amount of such increase shall be transferred to the valuation reserve of fixed assets, and if the value thereof has decreased, the amount corresponding to the amount of such decrease shall be deducted from the valuation reserve of fixed assets.
2　In case the asset to be revised or eliminated in accordance with the provision of paragraph 3 of the preceding Article is a depreciable asset, the amount of the depreciation made so far on the said asset shall be retransferred from the reserve for depreciation in accordance with the procedures established by the Minister of Telecommunications.
The following two paragraphs shall be added to Article 14:
2　Besides the cases where the value of a working asset is revised under the provision of the preceding paragraph, if it is necessary for accounts as is prescribed by Cabinet Order, the value thereof may be revised in accordance with the procedures established by the Minister of Telecommunications.
3　In cases where the value of a working asset has been revised in accordance with the provision of the preceding paragraph, if the value thereof has increased, the amount corresponding to the amount of such increase shall be transferred to the reserve for adjustment of commodities value, and if the value thereof has decreased, the amount corresponding to the amount of such decrease shall be deducted from the reserve for adjustment of commodities value.
Next to Article 14, the following one Article shall be added:
(Retransfer of Non-asset Commodities to Working Assets)
Article 14-(2).　In cases where there is in this account a working asset used for services which becomes unnecessary, it may be retransferred to working assets.
2　In the case under the preceding paragraph, the amount corresponding to the amount of the working asset retransferred shall be administered by transfer to the reserve for adjustment of commodities value.
Article 22 shall be amended as follows:
(Classification of the Revenues and Expenditures Budget)
Article 22.　As for the revenues and expenditures budget for this Account, revenues shall be classified into titles and items according to their sources, and expenditures shall be classified into items according to their purposes.
Article 25 shall be amended as follows:
Article 25.　Deleted.
In Article 26 paragraph 1, "within the limit of the amount of the plan of acts to incur disbursements designated by the Minister of Finance under the provision of Article 34 paragraph 1 of the Finance Law," shall be deleted.
Article 28 paragraph 1 shall be amended as follows:
In this Account, as to approved carry-overs prescribed in Article 14-(3) of the Finance Law, the Minister of Telecommunications may make the carrying over to the succeeding fiscal year, regardless of the provision of Article 43 paragraph 1 of the Finance Law.
In Chapter V, next to Article 33, the following one Article shall be added:
(Administration of Advanced Fund)
Article 33-(2).　In this Account, with regard to the fund paid in advance to chief official in accordance with the provision of Article 17 of the Accounts Law, payment by the official concerned to the creditor shall be administered as disbursement at the time when such payment is made.
Supplementary Provisions:
1　This Law shall come into force as from April 1, 1952;provided, however, that in Article 1, the amended provisions of Article 7, Article 11, Article 11-(2), Article 14, and Article 14-(2) of the Postal Services Special Account Law, and in Article 2, the amended provisions of Article 7, Article 11, Article 11-(2), Article 14 and Article 14-(2) of the Telecommunication Services Special Account Law shall come into force as from March 31, 1952, and the other provisions shall apply to the budget for the fiscal year 1952-53 and thereafter.
2　As for the classification of the budget of revenues and expenditures for and before the fiscal year 1951-52, the old provisions shall still prevail.
3　Those expenses relating to the budget for the fiscal year 1951-52 which have been approved by the Diet to be carried over in accordance with the provision of Article 25 of the Finance Law before amendment by the Law for Partial Amendments, Etc., to Public Finance Laws including the Finance Law, Accounts Law, Etc.(Law No.4 of 1952) and have been carried over in accordance with the provision of Article 28 paragraph 1 of the Postal Services Special Account Law before amendments or Article 28 paragraph 1 of the Telecommunications Services Special Account Law before amendments shall be regarded respectively as those carried over in accordance with the provision of Article 28 paragraph 1 of the Postal Services Special Account Law after amendments or Article 28 paragraph 1 of the Telecommunication Services Special Account Law after amendments.
Minister of Finance　IKEDA Hayato
Minister of Postal Services　SATO Eisaku
Minister of Telecommunications　SATO Eisaku
Prime Minister　YOSHIDA Shigeru