{"attached_files_info":null,"law_info":{"law_type":"MinisterialOrdinance","law_id":"426M60000008017","law_num":"平成二十六年総務省令第十七号","law_num_era":"Heisei","law_num_year":26,"law_num_type":"MinisterialOrdinance","law_num_num":"017","promulgation_date":"2014-03-25"},"revision_info":{"law_revision_id":"426M60000008017_20260807_508M60000008101","law_type":"MinisterialOrdinance","law_title":"地方公共団体情報システム機構法施行規則","law_title_kana":"ちほうこうきょうだんたいじょうほうしすてむきこうほうしこうきそく","abbrev":"","category":"地方自治","updated":"2026-08-21T14:51:53+09:00","amendment_promulgate_date":"2026-08-07","amendment_enforcement_date":"2026-08-07","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"508M60000008101","amendment_law_title":"地方公共団体情報システム機構法施行規則の一部を改正する省令","amendment_law_title_kana":null,"amendment_law_num":"令和八年総務省令第百一号","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":"Heisei","Year":"26","Num":"017","PromulgateMonth":"03","PromulgateDay":"25","LawType":"MinisterialOrdinance"},"children":[{"tag":"LawNum","attr":{},"children":["平成二十六年総務省令第十七号"]},{"tag":"LawBody","attr":{},"children":[{"tag":"LawTitle","attr":{"Kana":"ちほうこうきょうだんたいじょうほうしすてむきこうほうしこうきそく","Abbrev":"","AbbrevKana":""},"children":["地方公共団体情報システム機構法施行規則"]},{"tag":"EnactStatement","attr":{},"children":["地方公共団体情報システム機構法（平成二十五年法律第二十九号）第二十三条第二項、第二十九条、第三十条第一項及び第三項から第五項まで並びに第三十三条の規定に基づき、地方公共団体情報システム機構法施行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":["（業務方法書の記載事項）"]},{"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":["地方公共団体情報システム機構法（以下「法」という。）第二十三条第二項の総務省令で定める業務方法書に記載すべき事項は、次のとおりとする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第一号に掲げる住民基本台帳法（昭和四十二年法律第八十一号）の規定により処理することとされている事務に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第二号に掲げる電子署名に係る地方公共団体の認証業務に関する法律（平成十四年法律第百五十三号）の規定により処理することとされている事務に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第三号に掲げる行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）の規定により処理することとされている事務に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第四号に掲げる開発及び運用に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"5"},"children":[{"tag":"ItemTitle","attr":{},"children":["五"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第五号に掲げる教育及び研修に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"6"},"children":[{"tag":"ItemTitle","attr":{},"children":["六"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第六号に掲げる調査研究に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"7"},"children":[{"tag":"ItemTitle","attr":{},"children":["七"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第七号に掲げる事務の受託に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"8"},"children":[{"tag":"ItemTitle","attr":{},"children":["八"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第二十二条第八号に掲げる情報の提供、助言その他の支援に関する事項"]}]}]},{"tag":"Item","attr":{"Num":"9"},"children":[{"tag":"ItemTitle","attr":{},"children":["九"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["その他地方公共団体情報システム機構（以下「機構」という。）の業務の執行に関して必要な事項"]}]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（会計の原則）"]},{"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":["機構の会計は、この省令の定めるところによるものとし、この省令に定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["金融庁組織令（平成十年政令第三百九十二号）第三十四条第一項に規定する企業会計審議会により公表された企業会計の基準は、前項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号）第一条第三項に規定する金融庁長官が定める企業会計の基準は、第一項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"3"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（財務諸表に含める書類）"]},{"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":["法第三十一条第一項の総務省令で定める書類は、純資産変動計算書及びキャッシュ・フロー計算書とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"4"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（業務並びに資産及び債務の状況に関する事項）"]},{"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":["法第三十一条第三項の総務省令で定めるものは、事業年度ごとの、機構の経理の状況その他事業の内容に関する重要な事項その他の公益のため必要かつ適当な事項とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"5"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（閲覧期間）"]},{"tag":"ArticleTitle","attr":{},"children":["第五条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十一条第三項の総務省令で定める期間は、五年間とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"6"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（電磁的記録）"]},{"tag":"ArticleTitle","attr":{},"children":["第六条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十一条第四項の総務省令で定めるものは、磁気ディスクその他これに準ずる方法により一定の情報を確実に記録しておくことができる物をもって調製するファイルに情報を記録したものとする。"]}]}]}]},{"tag":"Article","attr":{"Num":"7"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（電磁的方法）"]},{"tag":"ArticleTitle","attr":{},"children":["第七条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十一条第五項の電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって総務省令で定めるものは、次に掲げる方法とする。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["電子情報処理組織を使用する方法のうちイ又はロに掲げるもの"]}]},{"tag":"Subitem1","attr":{"Num":"1"},"children":[{"tag":"Subitem1Title","attr":{},"children":["イ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["送信者の使用に係る電子計算機と受信者の使用に係る電子計算機とを接続する電気通信回線を通じて送信し、受信者の使用に係る電子計算機に備えられたファイルに記録する方法"]}]}]},{"tag":"Subitem1","attr":{"Num":"2"},"children":[{"tag":"Subitem1Title","attr":{},"children":["ロ"]},{"tag":"Subitem1Sentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["送信者の使用に係る電子計算機に備えられたファイルに記録された情報の内容を電気通信回線を通じて情報の提供を受ける者の閲覧に供し、当該情報の提供を受ける者の使用に係る電子計算機に備えられたファイルに当該情報を記録する方法"]}]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["磁気ディスクその他これに準ずる方法により一定の情報を確実に記録しておくことができる物をもって調製するファイルに情報を記録したものを交付する方法"]}]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["前項各号に掲げる方法は、受信者がファイルへの記録を出力することにより書面を作成することができるものでなければならない。"]}]}]}]},{"tag":"Article","attr":{"Num":"8"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（電磁的記録に記録された情報を電磁的方法により不特定多数の者が提供を受けることができる状態に置く措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第八条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法第三十一条第五項の総務省令で定める措置は、電磁的記録に記録された事項を紙面又は映像面に表示する方法とする。"]}]}]}]},{"tag":"Article","attr":{"Num":"9"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（監事の監査報告の内容）"]},{"tag":"ArticleTitle","attr":{},"children":["第九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監事は、財務諸表及び決算報告書を受領したときは、次に掲げる事項を内容とする監査報告を作成しなければならない。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監事の監査の方法及びその内容"]}]}]},{"tag":"Item","attr":{"Num":"2"},"children":[{"tag":"ItemTitle","attr":{},"children":["二"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["重要な後発事象"]}]}]},{"tag":"Item","attr":{"Num":"3"},"children":[{"tag":"ItemTitle","attr":{},"children":["三"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査のため必要な調査ができなかったときは、その旨及びその理由"]}]}]},{"tag":"Item","attr":{"Num":"4"},"children":[{"tag":"ItemTitle","attr":{},"children":["四"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["監査報告を作成した日"]}]}]}]}]}]},{"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":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和八年八月七日総務省令第一〇一号"},"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、公布の日から施行する。"]}]}]}]}]}]}}