File:NDL956789 会計法釈義 part1.pdf

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Original file (6,350 × 4,512 pixels, file size: 57.63 MB, MIME type: application/pdf, 100 pages)

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Summary

[edit]
会計法釈義   (Wikidata search (Cirrus search) Wikidata query (SPARQL)  Create new Wikidata item based on this file)
Author
筋瀬, 徳松
image of artwork listed in title parameter on this page
Title
会計法釈義
Edition 5版
Publisher
筋瀬徳松
Language jpn
Publication date

1926

大正15
Place of publication JP
Source

doi:10.11501/956789

institution QS:P195,Q477675
Creator
InfoField
筋瀬徳松 著
Publication Place
InfoField
福山
Subject: NDC
InfoField
343
Extent
InfoField
588p ; 22cm
Material Type
InfoField
Book
Source Identifier: JPNO
InfoField
43024924
Date Digitized: W3CDTF
InfoField
2008-03-31
Audience
InfoField
一般
Title Transcription
InfoField
カイケイホウ シャクギ
Source Identifier: NDLBibID
InfoField
000000572358
Call Number
InfoField
366-90イ
Creator Transcription: NDLNA
InfoField
スジセ, トクマツ
Creator: NDLNAId
InfoField
00537179
Contents
InfoField
標題

目次

第一章 年度区分/1

一 年度経過後納入物品ニ関スル年度区分/8

二 国庫出納上金庫制度ヲ廃止シ預金制度ヲ採用シタル事/10

三 国庫金ノ出納/15

四 災害事変等ノ場合ニ於テ翌年度ニ亙ル契約ヲ締結スルノ件/17

第二章 予算関係/22

一 予算ノ編成/22

二 予算議定権/24

三 追加予算/26

四 予算科目/27

五 予備費/29

六 大蔵省証券及一時借入金ニ関スル件/36

七 第一予備金ヲ以テ補充スル費途/38

八 予算ノ性質/47

九 予算ノ効力/54

十 予算ニ関スル注意事項/56

十一 歳入歳出予算概定順序/58

十二 予算経費算出概則/60

十三 予備金ト国庫剰余金ト歳計剰余トノ区分/62

第三章 収入関係/63

一 一般収入/63

二 歳入ニ関スル注意事項/76

三 諸収入収納取扱規程/77

四 官吏遺族扶助法納金収入規則/82

五 国庫納金引去高歳入年度区分ノ件/87

六 歳入調定済額ニシテ翌年度六月末マテニ収入整理ヲ了セサルモノノ取扱方/91

七 収入金繰越手続/94

八 繰越計算表/95

九 歳入徴収官交替ノトキ通知方/96

十 収入官吏ノ任命及異動報告方/97

十一 収入官吏ハ歳入歳出外現金出納ノ職務ヲ兼掌スル件/98

十二 歳入年度等誤謬ノ場合訂正手続/99

第四章 支払関係/106

一 一般支払/106

二 資金繰越/137

三 償還請求/138

四 小切手振出ノ事項/139

五 年度開始前支出/142

第五章 決算/143

一 歳入徴収官及支出官ノ報告/152

第六章 時効/153

第七章 歳計剰余/158

第八章 繰越予算/160

第九章 過年度支出/166

Licensing

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This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:
Public domain
According to Japanese Copyright Law (June 1, 2018 grant) the copyright on this work has expired and is as such public domain. According to articles 51, 52, 53 and 57 of the copyright laws of Japan, under the jurisdiction of the Government of Japan works enter the public domain 50 years after the death of the creator (there being multiple creators, the creator who dies last) or 50 years after publication for anonymous or pseudonymous authors or for works whose copyright holder is an organization.

Note: The enforcement of the revised Copyright Act on December 30, 2018 extended the copyright term of works whose copyright was valid on that day to 70 years. Do not use this template for works of the copyright holders who died after 1967.

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current10:54, 15 November 2023Thumbnail for version as of 10:54, 15 November 20236,350 × 4,512, 100 pages (57.63 MB)Wmr-bot (talk | contribs)上載《956789_1.pdf》

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