会計検査院法(昭和二十二年法律第七十三号)
The Board of Audit Act(Act No. 73 of 1947)
最終更新:平成十八年法律第五十三号
Last Version: Act No. 53 of 2006
目次
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会計検査院法
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The Board of Audit Act
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昭和二十二年四月十九日法律第七十三号
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Act No. 73 of April 19, 1947
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目次
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Table of Contents
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第一章 組織(第一節―第五節)
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Chapter I ORGANIZATION(Sections 1 to 5)
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第一節 総則(第一条―第三条)
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Section 1 General Provisions(Articles 1 to 3)
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第二節 検査官(第四条―第九条)
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Section 2 Commissioners(Articles 4 to 9)
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第三節 検査官会議(第十条・第十一条)
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Section 3 Audit Commission(Articles 10 and 11)
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第四節 事務総局(第十二条―第十九条)
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Section 4 General Executive Bureau(Articles 12 to 19)
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第五節 会計検査院情報公開・個人情報保護審査会(第十九条の二―第十九条の六)
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Section 5 The Information Disclosure and Personal Information Protection Review Board of the Board of Audit(Articles 19-2 to 19-6)
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第二章 権限(第一節―第六節)
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Chapter II MANDATE(Sections 1 to 6)
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第一節 総則(第二十条・第二十一条)
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Section 1 General Provisions(Articles 20 and 21)
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第二節 検査の範囲(第二十二条・第二十三条)
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Section 2 Scope of Audit(Articles 22 and 23)
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第三節 検査の方法(第二十四条―第二十八条)
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Section 3 Auditing Methods(Articles 24 to 28)
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第四節 検査報告(第二十九条―第三十条の三)
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Section 4 Statement of Audit(Articles 29 to 30-3)
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第五節 会計事務職員の責任(第三十一条―第三十三条)
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Section 5 Liability of Accounting Officials(Articles 31 to 33)
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第六節 雑則(第三十四条―第三十七条)
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Section 6 Miscellaneous Provisions(Articles 34 to 37)
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第三章 会計検査院規則(第三十八条)
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Chapter III BOARD OF AUDIT REGULATIONS(Article 38)
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第一章 組織
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Chapter I ORGANIZATION
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第一節 総則
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Section 1 General Provisions
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第二節 検査官
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Section 2 Commissioners
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(2)Notwithstanding the provisions of the preceding paragraph, if the term of office of a Commissioner expires or a vacancy occurs among the Commissioners, and the consent of both Houses of the Diet cannot be obtained because the Diet is not in session or due to the dissolution of the House of Representatives, the Cabinet may appoint a Commissioner without obtaining the consent of both Houses of the Diet.
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Article 6A Commissioner retires from office upon a resolution by both Houses of the Diet, if, by the consensus of the other Commissioners, the Commissioner is found to be unable to perform his/her duties due to a mental or physical disorder or a fact is found that constitutes a breach of obligation in the course of duty.
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第三節 検査官会議
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Section 3 Audit Commission
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一第三十八条の規定による会計検査院規則の制定又は改廃
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(i)enactment, amendment, or repeal of Board of Audit Regulations under the provisions of Article 38;
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二第二十九条の規定による検査報告
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(ii)the statement of audit under the provisions of Article 29;
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二の二第三十条の二の規定による報告
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(ii)-2a report under the provisions of Article 30-2;
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三第二十三条の規定による検査を受けるものの決定
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(iii)determination of the audit subject under the provisions of Article 23;
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四第二十四条の規定による計算証明に関する事項
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(iv)matters relating to the Submission of Accounts under the provisions of Article 24;
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五第三十一条及び政府契約の支払遅延防止等に関する法律(昭和二十四年法律第二百五十六号)第十三条第二項の規定並びに予算執行職員等の責任に関する法律(昭和二十五年法律第百七十二号)第六条第一項及び第四項の規定(同法第九条第二項において準用する場合を含む。)による処分の要求に関する事項
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(v)matters relating to a demand for disciplinary action under the provisions of Article 31 of this Act; Article 13, paragraph (2) of the Act on Prevention of Delays in Payment under Government Contracts (Act No.256 of 1949); or Article 6, paragraphs (1) and (4) of the Act on the Responsibility of Government Employees Who Execute the Budget (Act No.172 of 1950) (including as applied mutatis mutandis under the provisions of Article 9, paragraph (2) of said Act);
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六第三十二条(予算執行職員等の責任に関する法律第十条第三項及び同法第十一条第二項において準用する場合を含む。)並びに予算執行職員等の責任に関する法律第四条第一項及び同法第五条(同法第八条第三項及び同法第九条第二項において準用する場合を含む。)の規定による検定及び再検定
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(vi)adjudication and re-adjudication under the provisions of Article 32 of this Act (including as applied mutatis mutandis under the provisions of Article 10, paragraph (3) or Article 11, paragraph (2) of the Act on the Responsibility of Government Employees Who Execute the Budget); or Article 4, paragraph (1) or Article 5 of the Act on the Responsibility of Government Employees Who Execute the Budget (including as applied mutatis mutandis under the provisions of Article 8, paragraph (3) or Article 9, paragraph (2) of said Act);
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七第三十五条の規定による審査決定
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(vii)decision for examination under the provisions of Article 35;
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八第三十六条の規定による意見の表示又は処置の要求
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(viii)presentation of opinions, and demand for measures under the provisions of Article 36;
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九第三十七条及び予算執行職員等の責任に関する法律第九条第五項の規定による意見の表示
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(ix)presentation of opinions under the provisions of Article 37 of this Act and Article 9, paragraph (5) of the Act on the Responsibility of Government Employees Who Execute the Budget.
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第四節 事務総局
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Section 4 General Executive Bureau
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第一局
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1st Bureau
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第二局
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2nd Bureau
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第三局
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3rd Bureau
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第四局
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4th Bureau
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第五局
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5th Bureau
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第五節 会計検査院情報公開・個人情報保護審査会
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Section 5 The Information Disclosure and Personal Information Protection Review Board of the Board of Audit
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第十九条の二行政機関の保有する情報の公開に関する法律(平成十一年法律第四十二号)第十八条及び行政機関の保有する個人情報の保護に関する法律(平成十五年法律第五十八号)第四十二条の規定による院長の諮問に応じ不服申立てについて調査審議するため、会計検査院に、会計検査院情報公開・個人情報保護審査会を置く。
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Article 19-2(1)The Information Disclosure and Personal Information Protection Review Board of the Board of Audit is established in the Board of Audit, in order to study and deliberate on appeals in response to consultations by the President of the Board of Audit under the provisions of Article 18 of the Act on Access to Information Held by Administrative Organs (Act No.42 of 1999) and Article 42 of the Act on the Protection of Personal Information Held by Administrative Organs (Act No.58 of 2003).
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(2)Notwithstanding the provisions of the preceding paragraph, the President of the Board of Audit may appoint a Member from among persons qualified under the preceding paragraph, if the term of office of a Member expires or a vacancy occurs among the Members and the consent of both Houses of the Diet cannot be obtained because the Diet is not in session or due to the dissolution of the House of Representatives.
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(3)In the case referred to in the preceding paragraph, ex post facto approval must be obtained from both Houses of the Diet at the first session of the Diet after the appointment. In such a case, if ex post facto approval is not obtained from both Houses of the Diet, the President of the Board of Audit must immediately dismiss the relevant Member.
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(7)If the President of the Board of Audit finds that a Member is unable to perform his/her duties due to a mental or physical disorder, or finds that there has been a breach of obligation in the course of duty or other conduct unbecoming a Member, the President of the Board of Audit may dismiss the Member, after having obtained the consent of both Houses of the Diet.
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第十九条の四情報公開・個人情報保護審査会設置法(平成十五年法律第六十号)第三章の規定は、会計検査院情報公開・個人情報保護審査会の調査審議の手続について準用する。この場合において、同章の規定中「審査会」とあるのは、「会計検査院情報公開・個人情報保護審査会」と読み替えるものとする。
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Article 19-4The provisions of Chapter III of the Act for Establishment of the Information Disclosure and Personal Information Protection Board (Act No.60 of 2003) apply mutatis mutandis to the Information Disclosure and Personal Information Protection Review Board of the Board of Audit's procedures for study and deliberation.In this case, the phrase "Review Board" in that Chapter is deemed to be replaced with "Information Disclosure and Personal Information Protection Review Board of the Board of Audit."
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第二章 権限
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Chapter II MANDATE
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第一節 総則
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Section 1 General Provisions
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第二節 検査の範囲
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Section 2 Scope of Audit
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一国の毎月の収入支出
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(i)monthly expenditures and revenues of the State;
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二国の所有する現金及び物品並びに国有財産の受払
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(ii)receipt and payment of cash or receipt and issue of goods owned by the State as well as national property;
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三国の債権の得喪又は国債その他の債務の増減
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(iii)acquisition and loss of claims held by the State and increases and decreases of national government bonds and other obligations;
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四日本銀行が国のために取り扱う現金、貴金属及び有価証券の受払
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(iv)receipt and payment of cash or receipt and issue of precious metals and securities by the Bank of Japan on behalf of the State;
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五国が資本金の二分の一以上を出資している法人の会計
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(v)accounts of juridical persons to which the State has contributed half or more of the stated capital;
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六法律により特に会計検査院の検査に付するものと定められた会計
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(vi)accounts specified by law as being subject to audit by the Board of Audit.
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一国の所有又は保管する有価証券又は国の保管する現金及び物品
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(i)securities owned or retained by the State, and cash and goods retained by the State;
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二国以外のものが国のために取り扱う現金、物品又は有価証券の受払
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(ii)receipt and payment of cash or receipt and issue of goods and securities by entities other than the State, on behalf of the State;
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三国が直接又は間接に補助金、奨励金、助成金等を交付し又は貸付金、損失補償等の財政援助を与えているものの会計
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(iii)accounts of an entity that the State has directly or indirectly granted a subsidy, incentive, or aid, or extended other financial assistance such as a loan or an indemnity;
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四国が資本金の一部を出資しているものの会計
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(iv)accounts of an entity a part of whose stated capital is contributed by the State
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五国が資本金を出資したものが更に出資しているものの会計
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(v)accounts of an entity that has further been contributed to by an entity to whose stated capital the State has contributed;
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六国が借入金の元金又は利子の支払を保証しているものの会計
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(vi)accounts of an entity for whose borrowings the State guarantees payment of the principal or interest;
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七国若しくは前条第五号に規定する法人(以下この号において「国等」という。)の工事その他の役務の請負人若しくは事務若しくは業務の受託者又は国等に対する物品の納入者のその契約に関する会計
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(vii)accounts of a contractor for construction or other services, or a person entrusted with administrative work or services, rendered to the State or to a juridical person provided for in item (v) of the preceding Article (hereafter referred to in this item as "the State, etc. "), or accounts of a supplier of goods to the State, etc., which relate to the contract with the State, etc.
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第三節 検査の方法
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Section 3 Auditing Methods
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Article 24(1)An entity subject to audit by the Board of Audit must, pursuant to the regulations on the Submission of Accounts set forth by the Board of Audit, regularly submit statements of accounts (including electromagnetic records (meaning records made in an electronic form, a magnetic form, or any other form not recognizable through human perception, and which are set forth by Board of Audit Regulations as those for use in computer data-processing; the same applies in the following paragraph) on which the matters that are to be stated in the relevant statement of accounts have been recorded; the same applies hereafter) and documentary evidence (including electromagnetic records on which the matters that are to be stated in the relevant documentary evidence have been recorded; the same applies hereafter) to the Board of Audit.
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(2)Other documents specified by the Board of Audit (including electromagnetic records on which the matters that are to be stated in the relevant documents have been recorded) may be submitted to the Board of Audit regarding the receipt and payment of cash or receipt and issue of goods and securities owned or retained by the State, in place of the statements of accounts and documentary evidence set forth in the preceding paragraph.
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Article 26The Board of Audit may, if necessary for an audit, request the entity subject to the audit to submit its books, documents, other materials, or reports, and may question any relevant party or request such party to appear. In such a case, the entity that has been requested to submit its books, documents, other materials, or reports, or the party questioned or requested to appear must respond accordingly.
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一会計に関係のある犯罪が発覚したとき
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(i)discovery of a crime in connection with an accounting;
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二現金、有価証券その他の財産の亡失を発見したとき
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(ii)discovery of loss of cash, securities, or other property.
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第四節 検査報告
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Section 4 Statement of Audit
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一国の収入支出の決算の確認
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(i)verification of the final accounts of the expenditures and revenues of the State;
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二国の収入支出の決算金額と日本銀行の提出した計算書の金額との不符合の有無
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(ii)whether the amounts in the final accounts of the expenditures and revenues of the State correspond to the amounts in the statements of accounts submitted by the Bank of Japan;
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三検査の結果法律、政令若しくは予算に違反し又は不当と認めた事項の有無
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(iii)whether the audit resulted in an item being found in violation of the law, Cabinet Order, or the approved budget, or being found improper;
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四予備費の支出で国会の承諾をうける手続を採らなかつたものの有無
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(iv)whether there was any disbursement from the reserve fund that did not pass through the procedures for obtaining the Diet's approval;
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五第三十一条及び政府契約の支払遅延防止等に関する法律第十三条第二項並びに予算執行職員等の責任に関する法律第六条第一項(同法第九条第二項において準用する場合を含む。)の規定により懲戒の処分を要求した事項及びその結果
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(v)matters regarding which the Board of Audit has demanded disciplinary action pursuant to the provisions of Article 31 of this Act, Article 13, paragraph (2) of the Act on Prevention of Delay in Payment under Government Contracts, or Article 6, paragraph (1) of the Act on the Responsibility of Government Employees Who Execute the Budget (including as applied mutatis mutandis pursuant to the provisions of Article 9, paragraph (2) of the same Act), and the results thereof;
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六第三十二条(予算執行職員等の責任に関する法律第十条第三項及び同法第十一条第二項において準用する場合を含む。)並びに予算執行職員等の責任に関する法律第四条第一項及び同法第五条(同法第八条第三項及び同法第九条第二項において準用する場合を含む。)の規定による検定及び再検定
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(vi)adjudication and re-adjudication under the provisions of Article 32 of this Act (including as applied mutatis mutandis pursuant to the provisions of Article 10, paragraph (3) or Article 11, paragraph (2) of the Act on the Responsibility of Government Employees Who Execute the Budget), or Article 4, paragraph (1) or Article 5 of the Act on the Responsibility of Government Employees Who Execute the Budget (including as applied mutatis mutandis pursuant to the provisions of Article 8, paragraph (3) or Article 9, paragraph (2) of the same Act);
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七第三十四条の規定により意見を表示し又は処置を要求した事項及びその結果
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(vii)matters regarding which the Board of Audit has presented its opinions or demanded measures pursuant to the provisions of Article 34, and the results thereof;
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八第三十六条の規定により意見を表示し又は処置を要求した事項及びその結果
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(viii)matters regarding which the Board of Audit has presented its opinions or demanded measures pursuant to the provisions of Article 36, and the results thereof.
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Article 30-2The Board of Audit may, at any time, report to the Diet and the Cabinet on matters regarding which the Board of Audit has presented its opinions or demanded measures pursuant to the provisions of Article 34 or 36, or regarding other matters that the Board of Audit finds it particularly necessary to report.
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第三十条の三会計検査院は、各議院又は各議院の委員会若しくは参議院の調査会から国会法(昭和二十二年法律第七十九号)第百五条(同法第五十四条の四第一項において準用する場合を含む。)の規定による要請があつたときは、当該要請に係る特定の事項について検査を実施してその検査の結果を報告することができる。
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Article 30-3If the Board of Audit receives a request from either House, any of the Committees of either House, or any of the Research Committees of the House of Councillors under the provisions of Article 105 of the Diet Law (Act No.79 of 1947) (including as applied mutatis mutandis pursuant to the provisions of Article 54-4 paragraph (1) of the same Act), it may conduct an audit of the specific matters requested and report the results.
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第五節 会計事務職員の責任
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Section 5 Liability of Accounting Officials
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Article 31(1)If the Board of Audit has concluded, as a result of its audit, that an official who handles accounting for the State has caused substantial damage to the State through intent or gross negligence, the Board of Audit may demand the head of the relevant department or other person responsible for supervision to take disciplinary action.
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(2)The provisions of the preceding paragraph apply if an official who handles accounting for the State does not observe the regulations on the Submission of Accounts, for instance by neglecting to submit statements of accounts and documentary evidence, or does not comply with a demand made upon him/her pursuant to the provisions of Article 26.
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2会計検査院は、物品管理職員が物品管理法(昭和三十一年法律第百十三号)の規定に違反して物品の管理行為をしたこと又は同法の規定に従つた物品の管理行為をしなかつたことにより物品を亡失し、又は損傷し、その他国に損害を与えたときは、故意又は重大な過失により国に損害を与えた事実があるかどうかを審理し、その弁償責任の有無を検定する。
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(2)If an official responsible for handling goods has lost or damaged goods or otherwise caused damage to the State by handling goods in violation of the provisions of the State-Owned Goods Management Act (Act No.113 of 1956) or by not handling goods in compliance with the provisions of the same Act, the Board of Audit shall inquire into whether he/she has in fact caused damage to the State by intent or gross negligence, and adjudicate whether he/she is liable to indemnify.
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(3)If the Board of Audit adjudicates that an official responsible for cash handling or an official responsible for handling goods is liable to indemnify, the head of his/her department or any other person responsible for supervision must order the official to pay the indemnity in accordance with the adjudication set forth in the preceding two paragraphs.
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(5)Even if the Board of Audit has adjudicated that an official responsible for cash handling or an official responsible for handling goods is not liable to indemnify pursuant to the provisions of paragraph (1) or (2), the Board of Audit may re-adjudicate within five years if it discovers that such adjudication was improper, for instance due to an error or omission, etc., in the statement of accounts or documentary evidence. The provisions of the preceding two paragraphs apply mutatis mutandis in such a case.
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第六節 雑則
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Section 6 Miscellaneous Provisions
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Article 34If there are items that the Board of Audit finds, in the course of its audit, to violate laws and regulations on financial management or to be improper, it may immediately present its opinions on the financial management to, or demand appropriate measures with regard to the financial management from, the head of the relevant department or from the relevant parties, and may have them take measures to rectify and improve subsequent management.
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Article 35(1)If the Board of Audit has been requested by an interested party to examine the conduct of an official who handles accounting for the State with regard to the handling of financial management, the Board of Audit must examine that official's conduct and, if the Board of Audit considers it necessary for such conduct to be corrected in consequence, it must notify the competent authorities or other responsible parties of this judgment.
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Article 36If, as a result of its audit, the Board of Audit finds there to be matters necessitating improvement with regard to laws and regulations, systems, or administration, it may present its opinions to, or demand measures for improvement from, the competent authorities or other responsible parties.
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一国の会計経理に関する法令を制定し又は改廃するとき
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(i)enactment, amendment, or repeal of laws and regulations concerning State financial management;
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二国の現金、物品及び有価証券の出納並びに簿記に関する規程を制定し又は改廃するとき
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(ii)enactment, amendment, or repeal of rules and regulations concerning State handling and accounting of cash, goods, and securities, or bookkeeping.
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第三章 会計検査院規則
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Chapter III BOARD OF AUDIT REGULATIONS
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