{"attached_files_info":null,"law_info":{"law_type":"Act","law_id":"404AC0000000102","law_num":"平成四年法律第百二号","law_num_era":"Heisei","law_num_year":4,"law_num_type":"Act","law_num_num":"102","promulgation_date":"1992-12-16"},"revision_info":{"law_revision_id":"404AC0000000102_19921216_000000000000000","law_type":"Act","law_title":"平成三年度歳入歳出の決算上の剰余金の処理の特例等に関する法律","law_title_kana":"へいせいさんねんどさいにゅうさいしゅつのけっさんじょうのじょうよきんのしょりのとくれいとうにかんするほうりつ","abbrev":"","category":"財務通則","updated":"2024-07-22T01:27:16+09:00","amendment_promulgate_date":"1992-12-16","amendment_enforcement_date":"1992-12-16","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":null,"amendment_law_title":null,"amendment_law_title_kana":"","amendment_law_num":null,"amendment_type":"1","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Law","attr":{"Era":"Heisei","Lang":"ja","LawType":"Act","Num":"102","Year":"04","PromulgateMonth":"12","PromulgateDay":"16"},"children":[{"tag":"LawNum","attr":{},"children":["平成四年法律第百二号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"へいせいさんねんどさいにゅうさいしゅつのけっさんじょうのじょうよきんのしょりのとくれいとうにかんするほうりつ","Abbrev":"","AbbrevKana":""},"children":["平成三年度歳入歳出の決算上の剰余金の処理の特例等に関する法律"]},{"tag":"MainProvision","attr":{},"children":[{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（剰余金処理の特例）"]},{"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":["財政法（昭和二十二年法律第三十四号）第六条第一項の規定は、平成三年度の一般会計歳入歳出の決算上の剰余金については、適用しない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（一般会計において承継した債務等の償還の特例）"]},{"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"},"children":["政府は、地方交付税法等の一部を改正する法律（昭和五十九年法律第三十七号）附則第三項の規定により一般会計に帰属した借入金のうち同項の規定により平成四年度に償還するものとされている金額並びに日本国有鉄道の経営する事業の運営の改善のために昭和六十一年度において緊急に講ずべき特別措置に関する法律（昭和六十一年法律第七十六号）第二条第一項及び日本国有鉄道清算事業団の債務の負担の軽減を図るために平成二年度において緊急に講ずべき特別措置に関する法律（平成二年法律第四十五号）第二条第二項の規定により一般会計において承継した債務のうち平成四年度において償還すべき金額については、それぞれその償還を延期することができる。"]},{"tag":"Sentence","attr":{"Num":"2"},"children":["この場合において、当該延期に係る金額については、十年（五年以内の据置期間を含む。）以内に償還しなければならない。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"Extract":"true","Type":"New"},"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":["この法律は、公布の日から施行する。"]}]}]}]}]}]}}