{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"326M50000040020","law_num":"昭和二十六年大蔵省令第二十号","law_num_era":"Showa","law_num_year":26,"law_num_type":"MinisterialOrdinance","law_num_num":"020","promulgation_date":"1951-03-31"},"revision_info":{"law_revision_id":"326M50000040020_20050401_417M60000040022","law_type":"MinisterialOrdinance","law_title":"小切手振出等事務取扱規程","law_title_kana":"こぎってふりだしとうじむとりあつかいきてい","abbrev":"","category":"財務通則","updated":"2024-07-21T19:28:46+09:00","amendment_promulgate_date":"2005-03-30","amendment_enforcement_date":"2005-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"417M60000040022","amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":"平成十七年財務省令第二十二号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Showa","Lang":"ja","LawType":"MinisterialOrdinance","Num":"020","Year":"26","PromulgateMonth":"03","PromulgateDay":"31"},"children":[{"tag":"LawNum","attr":{},"children":["昭和二十六年大蔵省令第二十号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"こぎってふりだしとうじむとりあつかいきてい","Abbrev":"","AbbrevKana":""},"children":["小切手振出等事務取扱規程"]},{"tag":"EnactStatement","attr":{},"children":["予算決算及び会計令（昭和二十二年勅令第百六十五号）第百四十四条及び公団等の予算及び決算の暫定措置に関する法律（昭和二十四年法律第二十七号）第十五条の規定に基き、小切手振出等事務取扱規程を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（この省令の趣旨）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["法令の規定により、国に属する現金の支払若しくは払出しのため又は国の保管する現金の払戻しのため小切手の振出しに関する事務を行う者（以下「センター支出官等」という。）及びセンター支出官（予算決算及び会計令第一条第三号に規定するセンター支出官をいう。以下同じ。支出官代理（センター支出官の事務を代理する職員に限る。）を含む。以下同じ。）、国税資金支払命令官（国税資金支払命令官代理を含む。以下同じ。）又は資金会計官（分任資金会計官を含む。以下同じ。）若しくは資金出納命令官（その者の事務を代理する職員を含む。以下同じ。）からその補助者としてその事務の一部を処理することを命ぜられた者（予算執行職員等の責任に関する法律（昭和二十五年法律第百七十二号）第二条第一項第十二号、国税収納金整理資金に関する法律（昭和二十九年法律第三十六号）第十七条第四号又は特別調達資金設置令（昭和二十六年政令第二百五号）第八条に規定する職員に該当する者をいう。以下「補助者」という。）は、他の法令の規定によるほか、この省令の定めるところにより、その事務を行わなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（印鑑の保管及び押印の事務）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["センター支出官等は、その印鑑の保管及び小切手の押印を自らしなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、センター支出官、国税資金支払命令官、資金会計官又は資金出納命令官にあつては、各省各庁の長（財政法（昭和二十二年法律第三十四号）第二十条第二項に規定する各省各庁の長をいう。以下同じ。）が特に必要があると認めたときは、当該センター支出官、国税資金支払命令官、資金会計官又は資金出納命令官の指定する補助者に行わせることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["前項但書の規定による指定は、第三条の規定による補助者以外のものについて行わなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（小切手帳の保管及び小切手の作成の事務）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["センター支出官は、小切手の作成（押印を除く。以下この条において同じ。）を、国税資金支払命令官、資金会計官又は資金出納命令官は、小切手帳の保管及び小切手の作成をその指定する補助者（前条第二項の規定により指定する者を除く。）に行わせるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（印鑑及び小切手帳の保管）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["センター支出官等の印鑑及び小切手帳は、不正に使用されることがないように、それぞれ別の容器に厳重に保管しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（使用小切手帳の数）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["センター支出官等の使用する小切手帳は、常時一冊とする。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、出納整理期間を有する会計のセンター支出官にあつては、出納整理期間中は、当該年度及び翌年度分の小切手帳をそれぞれ使用することができる。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（小切手の振出し）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手は、支出官事務規程（昭和二十二年大蔵省令第九十四号）第三十条に規定する書類又はこれに準ずる支払の決議書、払出しの決議書若しくは払戻しの決議書に基づいて振り出さなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（小切手の記載）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手の記載及び",{"tag":"Ruby","attr":{},"children":["な",{"tag":"Rt","attr":{},"children":["ヽ"]}]},{"tag":"Ruby","attr":{},"children":["つ",{"tag":"Rt","attr":{},"children":["ヽ"]}]},"印は、正確明",{"tag":"Ruby","attr":{},"children":["り",{"tag":"Rt","attr":{},"children":["ヽ"]}]},{"tag":"Ruby","attr":{},"children":["よ",{"tag":"Rt","attr":{},"children":["ヽ"]}]},{"tag":"Ruby","attr":{},"children":["う",{"tag":"Rt","attr":{},"children":["ヽ"]}]},"にしなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手の券面金額は、所定の金額記載欄に、印影を刻み込むことができる印字機を用い、アラビア数字により表示しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（小切手の番号）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["センター支出官等は、新たに小切手帳を使用するときは、一年度間（出納整理期間を有する会計については、出納整理期間を含む。）又は一年度を超える一定の期間を通ずる連続番号を付さなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["書損等により廃",{"tag":"Ruby","attr":{},"children":["き",{"tag":"Rt","attr":{},"children":["ヽ"]}]},"した小切手に附した番号は、使用してはならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（振出年月日の記載及び",{"tag":"Ruby","attr":{},"children":["な",{"tag":"Rt","attr":{},"children":["ヽ"]}]},{"tag":"Ruby","attr":{},"children":["つ",{"tag":"Rt","attr":{},"children":["ヽ"]}]},"印の時期）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手の振出年月日の記載及び",{"tag":"Ruby","attr":{},"children":["な",{"tag":"Rt","attr":{},"children":["ヽ"]}]},{"tag":"Ruby","attr":{},"children":["つ",{"tag":"Rt","attr":{},"children":["ヽ"]}]},"印は、当該小切手を受取人に交付するときにしなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"10"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（小切手の交付及び交付後の検査）"]},{"tag":"ArticleTitle","attr":{},"children":["第十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["小切手の交付は、センター支出官等が自らしなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、センター支出官、国税資金支払命令官、資金会計官又は資金出納命令官にあつては、その指定する補助者に行わせることができる。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手は、当該小切手の受取人が正当な受取権限のある者であることを確認した上でなければ交付してはならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手は、受取人に交付するときでなければ、小切手帳から切り離してはならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["センター支出官等は、毎日、その振り出した小切手の原符と当該小切手の受取人の提出した領収証書とを照合し、それらの金額及び受取人について相違がないかどうかを検査しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"11"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（記載事項の訂正）"]},{"tag":"ArticleTitle","attr":{},"children":["第十一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手の券面金額は、訂正してはならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["小切手の券面金額以外の記載事項を訂正するには、その訂正を要する部分に二線を引き、その上部又は右側に正書し、かつ、当該訂正箇所の上方の余白に訂正をした旨及び訂正した文字の数を記載してセンター支出官等の印を押さなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"12"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（書損小切手）"]},{"tag":"ArticleTitle","attr":{},"children":["第十二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["書損等による小切手を廃",{"tag":"Ruby","attr":{},"children":["き",{"tag":"Rt","attr":{},"children":["ヽ"]}]},"するには、当該小切手に斜線を朱書した上「廃",{"tag":"Ruby","attr":{},"children":["き",{"tag":"Rt","attr":{},"children":["ヽ"]}]},"」と記載し、そのまま小切手帳に残しておかなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"13"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（小切手用紙の検査）"]},{"tag":"ArticleTitle","attr":{},"children":["第十三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["センター支出官等は、小切手の振出しに関する帳簿を備え、毎日、小切手帳の用紙枚数、小切手の振出枚数、小切手の廃棄枚数及び残存用紙の枚数その他必要な事項を記載し、記載内容とこれに該当する事実とに相違がないかどうかを検査しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"14"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（不用小切手用紙及び原符の整理）"]},{"tag":"ArticleTitle","attr":{},"children":["第十四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["センター支出官等は、使用小切手帳が不用となつたときは、当該小切手帳の未使用用紙は、速やかにその取引店に返戻して領収証書を受け取り、当該小切手帳から振り出した小切手の原符とともに保存しておかなければならない。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["振出済小切手の原符及び前項の領収証書は、各省各庁の長（センター支出官の振出済小切手の原符及び同項の領収証書にあつては、財務大臣）の定めるところにより、証拠書類として保管して置かなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"15"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（国庫金振替書及び支払指図書に対する準用）"]},{"tag":"ArticleTitle","attr":{},"children":["第十五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["この省令の規定は、センター支出官等が国庫金振替書及び支払指図書（会計法（昭和二十二年法律第三十五号）第十五条に規定する国庫金振替書及び支払指図書をいう。）の発行に関する事務を行う場合について準用する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、センター支出官が行う国庫金振替書及び支払指図書の発行に関する事務については、第四条、第五条、第八条、第十条第三項、第十二条、第十三条及び第十四条第一項の規定は、準用しない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、昭和二十六年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和二七年三月三一日大蔵省令第二〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和二九年五月三一日大蔵省令第四〇号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、昭和二十九年四月一日から適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四〇年四月一日大蔵省令第二〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1"},"children":["小切手の券面金額は、当分の間、所定の金額記載欄に、漢数字により表示することができる。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合においては、「一」、「二」、「三」及び「十」の字体は、それぞれ「壱」、「弐」、「参」及び「拾」の漢字を用い、かつ、所定の金額記載欄の上方余白に当該金額記載欄に記載の金額と同額をアラビア数字で副記しなければならない。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四三年一〇月七日大蔵省令第五二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、昭和四十三年十一月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和四六年一一月三〇日大蔵省令第八一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、公布の日から施行し、この省令による改正後の契約事務取扱規則第二十六条の規定は、昭和四十六年十月一日から適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一五年三月三一日財務省令第四八号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、平成十五年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一七年三月三〇日財務省令第二二号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令は、予算決算及び会計令等の一部を改正する政令の施行の日（平成十七年四月一日）から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（証券をもつてする歳入納付に関する法律施行細則等の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["この省令の施行前に行ったこの省令の規定による改正前の各省令の規定による歳入の徴収及び支出に関する事務の取扱いについては、なお従前の例による。"]}]}]}]}]}]}]}}