{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"423M60000040014","law_num":"平成二十三年財務省令第十四号","law_num_era":"Heisei","law_num_year":23,"law_num_type":"MinisterialOrdinance","law_num_num":"014","promulgation_date":"2011-04-01"},"revision_info":{"law_revision_id":"423M60000040014_20110701_000000000000000","law_type":"MinisterialOrdinance","law_title":"日本銀行政府担保振替国債取扱規則","law_title_kana":"にっぽんぎんこうせいふたんぽふりかえこくさいとりあつかいきそく","abbrev":"","category":"財務通則","updated":"2024-07-22T02:47:08+09:00","amendment_promulgate_date":"2011-04-01","amendment_enforcement_date":"2011-07-01","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":"MinisterialOrdinance","Num":"014","Year":"23","PromulgateMonth":"04","PromulgateDay":"01"},"children":[{"tag":"LawNum","attr":{},"children":["平成二十三年財務省令第十四号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"にっぽんぎんこうせいふたんぽふりかえこくさいとりあつかいきそく","Abbrev":"","AbbrevKana":""},"children":["日本銀行政府担保振替国債取扱規則"]},{"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）第百四条の規定に基づき、日本銀行政府担保振替国債取扱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":["（総則）"]},{"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":["日本銀行（本店又は支店をいう。以下同じ。）は、日本銀行政府有価証券取扱規程（大正十一年大蔵省令第十一号）の定めるもののほか、この省令の定めるところにより、政府に担保として提供される振替国債（その権利の帰属が社債、株式等の振替に関する法律（平成十三年法律第七十五号）の規定による振替口座簿の記載又は記録により定まるものとされるものをいう。以下同じ。）に係る振替その他に関する事務（供託に係るものを除く。）を取り扱わなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（担保の受入れ及び払渡しの手続）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{},"children":["日本銀行は、政府担保振替国債取扱規則（平成二十三年財務省令第十五号）第二条第一項の政府担保振替国債保管口座（以下「政府担保振替国債保管口座」という。）において増額の記載又は記録がされたときは、当該記載又は記録のされた振替国債に政府担保番号を付し、政府担保番号とともに、その旨を取扱官庁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":{"Function":"main","Num":"1"},"children":["日本銀行は、政府担保振替国債保管口座において減額の記載又は記録がされたとき又は政府担保振替国債取扱規則第六条第一項の政府担保振替国債所有口座において増額若しくは減額の記載若しくは記録がされたときは、政府担保番号とともに、その旨を取扱官庁に通知しなければならない。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["ただし、元本の償還により減額の記載又は記録がされたときは、この限りでない。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（償還金又は利息に係る通知等）"]},{"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":["日本銀行は、政府に担保として提供された振替国債（以下「政府担保振替国債」という。）について元本の償還又は利息の支払がされることが確定したことを確認した場合には、当該政府担保振替国債の政府担保番号、名称及び記号、償還又は利息の支払の日付、償還金又は利息の金額その他の必要な事項について、取扱官庁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":{},"children":["日本銀行は、政府担保振替国債の償還金又は利息については、政府担保振替国債取扱規則第五条第二項（同令第六条第五項の規定により準用する場合を含む。）の規定による取扱官庁の指図に基づき取扱官庁の保管金として受け入れ、その旨を取扱官庁に通知しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（政府保管有価証券内訳帳）"]},{"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":["日本銀行は、日本銀行政府有価証券取扱規程第二十八条第一項第六号に規定する政府保管有価証券内訳帳に、政府担保振替国債保管口座の欄を設け、毎日の受払額を記入しなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（政府保管有価証券月計突合表）"]},{"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":["日本銀行は、日本銀行政府有価証券取扱規程第三十六条第三号に規定する政府保管有価証券月計突合表については、政府担保振替国債に係るものとそれ以外のものをそれぞれ作成するものとする。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"Type":"New"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{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