{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"345M50000008011","law_num":"昭和四十五年自治省令第十一号","law_num_era":"Showa","law_num_year":45,"law_num_type":"MinisterialOrdinance","law_num_num":"011","promulgation_date":"1970-04-30"},"revision_info":{"law_revision_id":"345M50000008011_20250401_507M60000008031","law_type":"MinisterialOrdinance","law_title":"公営競技納付金の納付に関する規則","law_title_kana":"こうえいきょうぎのうふきんののうふにかんするきそく","abbrev":"","category":"地方財政","updated":"2025-05-07T12:18:52+09:00","amendment_promulgate_date":"2025-03-31","amendment_enforcement_date":"2025-04-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"507M60000008031","amendment_law_title":"公営競技納付金の納付に関する規則の一部を改正する省令","amendment_law_title_kana":null,"amendment_law_num":"令和七年総務省令第三十一号","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":{"Lang":"ja","Era":"Showa","Year":"45","Num":"011","PromulgateMonth":"04","PromulgateDay":"30","LawType":"MinisterialOrdinance"},"children":[{"tag":"LawNum","attr":{},"children":["昭和四十五年自治省令第十一号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"こうえいきょうぎのうふきんののうふにかんするきそく","Abbrev":"","AbbrevKana":""},"children":["公営競技納付金の納付に関する規則"]},{"tag":"EnactStatement","attr":{},"children":["地方財政法施行令（昭和二十三年政令第二百六十七号）第十七条の二の規定に基づき、公営競技に係る納付金の納付に関する規則を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（公営競技の収益の額の算定方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["地方財政法施行令（昭和二十三年政令第二百六十七号。以下「令」という。）附則第二条第四項第一号の公営競技の収益の額（次条、第三条、附則第二条及び第三条において「公営競技の収益の額」という。）は、施行団体（令附則第二条第一項の施行団体をいう。以下同じ。）について、第一号から第六号までに掲げる金額の合計額から第七号から第十号までに掲げる金額の合計額を控除した金額とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において公営競技に係る会計（以下「公営競技会計」という。）から他の会計に繰り入れられた金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において施行団体の公営競技を行うことを目的とする一部事務組合又は広域連合（以下「一部事務組合等」という。）から配分を受けた金額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において公営競技会計から令附則第二条第五項及び第七項の規定に基づき地方公共団体金融機構（以下「機構」という。）に納付した金額"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において令附則第二条第五項及び第七項の規定に基づく当該施行団体の納付金として一部事務組合等から機構に納付された金額"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において公営競技会計から支出した金額（第一号及び第三号の金額を除く。）のうち公営競技の開催に要する経費及び公営競技施設の改善その他公営競技の公正かつ円滑な施行に直接必要な経費（これに充てるために積み立てたものを含む。）に係る金額（以下「事業内支出」という。）以外の金額（以下「事業外支出」という。）"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において一部事務組合等が支出した金額（第二号及び第四号の金額を除く。）のうち事業外支出を収益配分率（令附則第二条第一項の収益配分率をいう。以下同じ。）によつて",{"tag":"Ruby","attr":{},"children":["按",{"tag":"Rt","attr":{},"children":["あん"]}]},"分して得た金額"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において公営競技会計の歳入が歳出に不足するため翌年度の歳入を繰り上げて充用した額に相当する金額又は実質上歳入が歳出に不足する場合における当該不足する金額（次号において「実質赤字の額」という。）"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において一部事務組合等に実質赤字の額がある場合における当該実質赤字の額を収益配分率によつて按分して得た金額"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において公営競技会計に収入した金額のうち公営競技の施行に伴う収入に係る金額以外の金額（以下「事業外収入」という。）"]}]}]},{"tag":"Item","attr":{"Num":"10"},"children":[{"tag":"ItemTitle","attr":{},"children":["十"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度において一部事務組合等が収入した金額のうち事業外収入を収益配分率によつて按分して得た金額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（累積赤字の額がある場合における公営競技の収益の額の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十三年度以降の各年度において、次の各号に掲げる場合に該当するときは、前条の規定にかかわらず、当該各号に定める金額をそれぞれ公営競技の収益の額とみなす。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["累積赤字の額（イからハまでに掲げる金額の合計額からニからヘまでに掲げる金額の合計額を控除した金額をいう。次号において同じ。）が零を超える場合"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["零"]}]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条第七号及び第八号に掲げる金額の合計額"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["他の会計から公営競技会計に繰り入れられた金額及び公営競技会計が他の会計から借り入れた借入金のうち、前条第七号に掲げる金額に準ずるものとして総務大臣が認める金額"]}]}]},{"tag":"Subitem1","attr":{"Num":"3"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ハ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一部事務組合等が施行団体から交付を受けた負担金又は補助金及び一部事務組合等が施行団体から借り入れた借入金のうち、前条第八号に規定する実質赤字の額に準ずるものとして総務大臣が認める金額を収益配分率によつて按分して得た金額"]}]}]},{"tag":"Subitem1","attr":{"Num":"4"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ニ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十三年度から当該年度までのイからハまでに掲げる金額の合計額が零を超える年度における前条第一号及び第二号に掲げる金額の合計額の総額"]}]}]},{"tag":"Subitem1","attr":{"Num":"5"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ホ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十三年度から当該年度までのイからハまでに掲げる金額の合計額が零を超える年度において公営競技会計が事業外支出により積み立てた金額及び他の会計に貸し付けた貸付金の当該年度の末日における残高の合計額"]}]}]},{"tag":"Subitem1","attr":{"Num":"6"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ヘ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十三年度から当該年度までのイからハまでに掲げる金額の合計額が零を超える年度において一部事務組合等が事業外支出により積み立てた金額及び施行団体に貸し付けた貸付金の当該年度の末日における残高の合計額を収益配分率によつて按分して得た金額"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度の前年度において算定した累積赤字の額が零を超える場合（前号に掲げる場合を除く。）"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前条に定めるところにより算定した金額から当該年度の前年度において算定した累積赤字の額を控除した金額"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（事業内支出に充てるための積立てが事業内支出以外に充てられた場合における公営競技の収益の額の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["事業内支出に充てるために積み立てたものが令和二年度以降の各年度に事業内支出以外の経費に充てられた場合、当該年度前の各年度における公営競技の収益の額については、当該積み立てたものに係る金額に当該充てられた額を当該年度の前年度末における積立ての合計額で除した割合を乗じて得た金額を、その合計額が当該充てられた額に達するまで当該年度前の直近の年度から順次事業内支出以外の経費とみなして当該収益の額に含めて改めて算定するものとする。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合、当該年度前の各年度の公営競技納付金（令附則第二条第一項の公営競技納付金をいう。）については、改めて算定した公営競技の収益の額に基づいて算定した額が改めて算定する前の公営競技の収益の額に基づいて算定した額を超える場合には、その差額を納付するものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（平成十九年度から平成三十年度までの各年度における公営競技の収益の額の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十九年度から平成三十年度までの各年度において、施行団体（施行団体が一部事務組合等を組織して公営競技を行う場合にあっては当該一部事務組合等。以下同じ。）について次の各号に掲げる金額がある場合における第一条の規定の適用については、当該金額を事業外収入とみなす。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["競馬法（昭和二十三年法律第百五十八号）附則第七条第二項の規定により還付された金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自転車競技法（昭和二十三年法律第二百九号）第十七条第四項の規定により還付された金額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["小型自動車競走法（昭和二十五年法律第二百八号）第二十一条第四項の規定により還付された金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成十九年度から平成三十年度までの各年度において、施行団体について次の各号に掲げる金額がある場合における第一条の規定の適用については、当該各号に掲げる金額を事業外支出から控除するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度における自転車競技法及び小型自動車競走法の一部を改正する法律（平成二十四年法律第十一号。以下この項及び次条第二項第二号において「自転車競技法等改正法」という。）第一条の規定による改正前の自転車競技法（次条第二項第一号において「旧自転車競技法」という。）第十六条第一項、別表第一及び別表第二の規定の例による金額の合計額から、当該年度に交付した自転車競技法等改正法第一条の規定による改正後の自転車競技法（次条第二項第一号において「新自転車競技法」という。）第十六条第一項、別表第一及び別表第二の規定による交付金の合計額を控除した金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度における自転車競技法等改正法第二条の規定による改正前の小型自動車競走法第二十条第一項、別表第一及び別表第二の規定の例による金額の合計額から、当該年度に交付した自転車競技法等改正法第二条の規定による改正後の小型自動車競走法第二十条第一項、別表第一及び別表第二の規定による交付金の合計額を控除した金額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度におけるモーターボート競走法の一部を改正する法律（平成十九年法律第十六号。以下この項及び次条第二項第三号において「モーターボート競走法改正法」という。）第一条の規定による改正前のモーターボート競走法（昭和二十六年法律第二百四十二号）第十九条、別表第一及び別表第二の規定の例による金額の合計額から、当該年度に交付したモーターボート競走法改正法第三条の規定による改正後のモーターボート競走法第二十五条第一項、別表第一及び別表第二の規定による交付金の合計額を控除した金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成二十年度から平成三十年度までの各年度において、施行団体について次の各号に掲げる金額がある場合における第一条及び前二項の規定の適用については、当該各号に掲げる金額を事業外支出から控除するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["競馬法第二十三条の二第一項の規定に基づき、当該年度に交付すべき同法第二十三条第一項第一号の規定による交付金の交付の期限を延長した場合における当該交付金の金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["モーターボート競走法第二十六条第一項の規定に基づき、当該年度に交付すべき同法第二十五条第一項各号の規定による交付金の交付の期限を延長した場合における当該交付金の金額"]}]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（令和元年度から令和十二年度までの各年度における公営競技の収益の額の特例）"]},{"tag":"ArticleTitle","attr":{},"children":["第三条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["令和元年度から令和十二年度までの各年度において、施行団体について次の各号に掲げる金額がある場合における第一条の規定の適用については、当該金額を事業外収入とみなす。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["自転車競技法第十七条第四項の規定により還付された金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["小型自動車競走法第二十一条第四項の規定により還付された金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["令和元年度から令和十二年度までの各年度において、施行団体について次の各号に掲げる金額がある場合における第一条の規定の適用については、当該各号に掲げる金額を事業外支出から控除するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度における旧自転車競技法第十六条第一項、別表第一及び別表第二の規定の例による金額の合計額から、当該年度に交付した新自転車競技法第十六条第一項、別表第一及び別表第二の規定による交付金の合計額を控除した金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度における自転車競技法等改正法第二条の規定による改正前の小型自動車競走法第二十条第一項、別表第一及び別表第二の規定の例による金額の合計額から、当該年度に交付した自転車競技法等改正法第二条の規定による改正後の小型自動車競走法第二十条第一項、別表第一及び別表第二の規定による交付金の合計額を控除した金額"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["当該年度におけるモーターボート競走法改正法第一条の規定による改正前のモーターボート競走法第十九条、別表第一及び別表第二の規定の例による金額の合計額から、当該年度に交付したモーターボート競走法改正法第三条の規定による改正後のモーターボート競走法第二十五条第一項、別表第一及び別表第二の規定による交付金の合計額を控除した金額"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["令和元年度から令和十二年度までの各年度において、施行団体について次の各号に掲げる金額がある場合における第一条及び前二項の規定の適用については、当該各号に掲げる金額を事業外支出から控除するものとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["競馬法第二十三条の二第一項の規定に基づき、当該年度に交付すべき同法第二十三条第一項第一号の規定による交付金の交付の期限を延長した場合における当該交付金の金額"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["モーターボート競走法第二十六条第一項の規定に基づき、当該年度に交付すべき同法第二十五条第一項各号の規定による交付金の交付の期限を延長した場合における当該交付金の金額"]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和六〇年六月二〇日自治省令第一八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成七年四月二八日自治省令第一九号"},"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":{"Num":"1","WritingMode":"vertical"},"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","WritingMode":"vertical"},"children":["改正後の公営競技に係る納付金の納付に関する規則は、平成八年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成七年六月二〇日自治省令第二一号","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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年九月一四日自治省令第四四号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、内閣法の一部を改正する法律（平成十一年法律第八十八号）の施行の日（平成十三年一月六日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一七年七月二七日総務省令第一一六号"},"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":{"Num":"1","WritingMode":"vertical"},"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","WritingMode":"vertical"},"children":["改正後の公営競技に係る納付金の納付に関する規則は、平成十八年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一八年三月二九日総務省令第四三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十八年四月一日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一九年一二月二八日総務省令第一五七号"},"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":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第二条の規定は、平成二十年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第一条の規定による改正後の公営競技に係る納付金の納付に関する規則の規定は、平成十九年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条の規定による改正後の公営競技に係る納付金の納付に関する規則の規定は、平成二十年四月一日以後に行われる公営競技に係る地方財政法第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二〇年七月三一日総務省令第八七号","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":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第三十九条から第四十二条までの規定及び附則第五条から第十一条までの規定は平成二十年十月一日から、第十八条の規定は平成二十一年四月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年五月一五日総務省令第四九号","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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成二十一年六月一日から施行する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二一年五月一五日総務省令第五〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行し、改正後の公営競技に係る納付金の納付に関する規則の規定は、平成二十年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二三年三月三一日総務省令第二八号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"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公営競技に係る納付金の納付に関する規則の規定は、平成二十三年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二四年一二月二五日総務省令第一〇六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"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公営競技に係る納付金の納付に関する規則の規定は、平成二十四年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二五年一二月二〇日総務省令第一一六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"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公営競技に係る納付金の納付に関する規則の規定は、平成二十五年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二六年九月一日総務省令第七一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"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公営競技に係る納付金の納付に関する規則の規定は、平成二十五年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成二八年三月三一日総務省令第三六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成二十八年四月一日から施行し、この省令による改正後の公営競技納付金の納付に関する規則の規定は、平成二十八年四月一日以後に行われる公営競技に係る地方財政法（昭和二十三年法律第百九号）第三十二条の二の規定により納付すべき納付金について適用し、同日前に行われた公営競技に係る同条の規定により納付すべき納付金については、なお従前の例による。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年三月三一日総務省令第三〇号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、令和二年四月一日から施行し、この省令による改正後の公営競技納付金の納付に関する規則第三条の規定は、同条に規定する事業内支出に充てるために積み立てたもののうち令和二年四月一日以後に同条に規定する事業内支出以外の経費に充てられたものについて適用する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和七年三月三一日総務省令第三一号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、令和七年四月一日から施行する。"]}]}]}]}]}]}}