{"attached_files_info":{"image_data":"","attached_files":[{"law_revision_id":"353M50000040007_20210101_502M60000040073","src":"./pict/S53F03401000007_2103251503_001.pdf","updated":"2024-07-25T00:51:07+09:00"},{"law_revision_id":"353M50000040007_20210101_502M60000040073","src":"./pict/S53F03401000007_2103251503_002.pdf","updated":"2024-07-25T00:51:08+09:00"},{"law_revision_id":"353M50000040007_20210101_502M60000040073","src":"./pict/S53F03401000007_2103251503_003.pdf","updated":"2024-07-25T00:51:08+09:00"},{"law_revision_id":"353M50000040007_20210101_502M60000040073","src":"./pict/S53F03401000007_2103251503_004.pdf","updated":"2024-07-25T00:51:08+09:00"}]},"law_info":{"law_type":"MinisterialOrdinance","law_id":"353M50000040007","law_num":"昭和五十三年大蔵省令第七号","law_num_era":"Showa","law_num_year":53,"law_num_type":"MinisterialOrdinance","law_num_num":"007","promulgation_date":"1978-03-22"},"revision_info":{"law_revision_id":"353M50000040007_20210101_502M60000040073","law_type":"MinisterialOrdinance","law_title":"決算調整資金事務取扱規則","law_title_kana":"けっさんちょうせいしきんじむとりあつかいきそく","abbrev":"","category":"財務通則","updated":"2024-07-22T01:44:36+09:00","amendment_promulgate_date":"2020-12-04","amendment_enforcement_date":"2021-01-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"502M60000040073","amendment_law_title":"証券ヲ以テスル歳入納付ニ関スル法律施行細則等の一部を改正する省令","amendment_law_title_kana":"","amendment_law_num":"令和二年財務省令第七十三号","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":"007","Year":"53","PromulgateMonth":"03","PromulgateDay":"22"},"children":[{"tag":"LawNum","attr":{},"children":["昭和五十三年大蔵省令第七号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"けっさんちょうせいしきんじむとりあつかいきそく","Abbrev":"","AbbrevKana":""},"children":["決算調整資金事務取扱規則"]},{"tag":"EnactStatement","attr":{},"children":["決算調整資金に関する法律施行令（昭和五十三年政令第三十九号）第五条の規定に基づき、決算調整資金受払簿等の様式を定める省令を次のように定める。"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（毎会計年度の翌年度の七月における収納済歳入額計算書の作成及び送付）"]},{"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":["国税収納金整理資金（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）第三条に規定する国税収納金整理資金をいう。以下同じ。）からの組入れに係る一般会計の歳入の徴収に関する事務を取り扱う歳入徴収官は、毎会計年度の翌年度の七月において、国税収納金整理資金に関する法律施行令（昭和二十九年政令第五十一号）第二十二条第一項の規定により同資金に属する現金が一般会計の歳入に組み入れられたときは、直ちに、当該月の初日から当該歳入に組み入れられた日までの間における一般会計の収納済歳入額及び当該年度の一般会計の収納済歳入額の累計額を記載した別紙第一号書式の収納済歳入額計算書を作成し、収納済歳入額突合表の写しを添え、当該歳入に関する事務を管理する財務大臣に送付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":{"Num":"1","WritingMode":"vertical"},"children":["前項の歳入に関する事務を管理する財務大臣は、収納済歳入額計算書により、別紙第二号書式の収納済歳入額総計算書を作成し、収納済歳入額突合表の写しを添え、翌年度の七月十六日までに、財務大臣に送付しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（決算上不足額の計算及び通知）"]},{"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":["財務大臣は、収納済歳入額総計算書の送付を受けたときは、直ちに決算調整資金に関する法律施行令（昭和五十三年政令第三十九号。以下「施行令」という。）第一条に規定する決算上不足額の計算を行わなければならない。"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["この場合において、決算調整資金（決算調整資金に関する法律（昭和五十三年法律第四号）第二条に規定する決算調整資金をいう。）から当該年度の一般会計の歳入への組入れが行われないこととなつたときは、直ちにその旨を前条第一項の歳入に関する事務を管理する財務大臣に通知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":{"Num":"1","WritingMode":"vertical"},"children":["前項の歳入に関する事務を管理する財務大臣は、同項の通知を受けたときは、直ちにその旨を前条第一項の歳入徴収官及び日本銀行本店に通知しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（決算調整資金受払簿）"]},{"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":["施行令第三条に規定する決算調整資金受払簿の様式は、別紙第三号書式によるものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（決算調整資金の増減及び現在額計算書）"]},{"tag":"ArticleTitle","attr":{},"children":["第四条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行令第四条に規定する決算調整資金の増減及び現在額計算書の様式は、別紙第四号書式によるものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{},"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":["決算調整資金の増減及び現在額計算書の様式は、当分の間、第四条の規定にかかわらず、別紙第四号書式中「",{"tag":"QuoteStruct","attr":{},"children":[{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財政融資資金預託利子受入"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["〇〇〇"]}]}]}]}]}]},"」を「",{"tag":"QuoteStruct","attr":{},"children":[{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財政融資資金預託利子受入"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["〇〇〇"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["国債整理基金より受入"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["〇〇〇"]}]}]}]}]}]},"」と、「",{"tag":"QuoteStruct","attr":{},"children":[{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一般会計へ繰入"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["〇〇〇"]}]}]}]}]}]},"」を「",{"tag":"QuoteStruct","attr":{},"children":[{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["一般会計へ繰入"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"none","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["〇〇〇"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["国債整理基金へ繰入"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"none"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["〇〇〇"]}]}]}]}]}]},"」としたものをもつてこれに代えるものとする。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"昭和五三年一二月二八日大蔵省令第六六号","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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成元年四月六日大蔵省令第四三号"},"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、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成七年三月二四日大蔵省令第五号"},"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、平成七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":["この省令施行の際、現に存するこの省令による改正前の書式による帳簿及び用紙は、当分の間、これを取りつくろい使用することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一二年九月二九日大蔵省令第七五号"},"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、平成十三年一月六日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行の際、現に存するこの省令（第四十二条を除く。）による改正前の書式による用紙は、当分の間、これを取り繕い使用することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"平成一三年三月一五日財務省令第一四号","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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、平成十三年四月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行の際、現に存するこの省令による改正前の書式による用紙は、当分の間、これを取り繕い使用することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和元年五月七日財務省令第一号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"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":"ParagraphCaption","attr":{},"children":["（経過措置）"]},{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行の際、現に存する改正前の様式又は書式による用紙は、当分の間、これを取り繕い使用することができる。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和元年六月二一日財務省令第五号"},"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、不正競争防止法等の一部を改正する法律の施行の日（令和元年七月一日）から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年一二月四日財務省令第七三号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（施行期日）"]},{"tag":"ParagraphNum","attr":{},"children":["１"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、令和三年一月一日から施行する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphCaption","attr":{},"children":["（経過措置）"]},{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行の際、現に存するこの省令による改正前の様式又は書式による用紙は、当分の間、これを使用することができる。"]}]}]}]},{"tag":"AppdxFormat","attr":{},"children":[{"tag":"AppdxFormatTitle","attr":{"WritingMode":"vertical"},"children":["別紙第１号書式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第１条関係）"]},{"tag":"FormatStruct","attr":{},"children":[{"tag":"Format","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/S53F03401000007_2103251503_001.pdf"},"children":[]}]}]}]},{"tag":"AppdxFormat","attr":{},"children":[{"tag":"AppdxFormatTitle","attr":{"WritingMode":"vertical"},"children":["別紙第２号書式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第１条関係）"]},{"tag":"FormatStruct","attr":{},"children":[{"tag":"Format","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/S53F03401000007_2103251503_002.pdf"},"children":[]}]}]}]},{"tag":"AppdxFormat","attr":{},"children":[{"tag":"AppdxFormatTitle","attr":{"WritingMode":"vertical"},"children":["別紙第３号書式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第３条関係）"]},{"tag":"FormatStruct","attr":{},"children":[{"tag":"Format","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/S53F03401000007_2103251503_003.pdf"},"children":[]}]}]}]},{"tag":"AppdxFormat","attr":{},"children":[{"tag":"AppdxFormatTitle","attr":{"WritingMode":"vertical"},"children":["別紙第４号書式"]},{"tag":"RelatedArticleNum","attr":{},"children":["（第４条関係）"]},{"tag":"FormatStruct","attr":{},"children":[{"tag":"Format","attr":{},"children":[{"tag":"Fig","attr":{"src":"./pict/S53F03401000007_2103251503_004.pdf"},"children":[]}]}]}]}]}]}}