{"total":71,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["02301:1948-05-01-全文修正"]},"id_fields":["法條編號"],"sort":["法律編號","版本編號<","順序<"],"lawcontents":[{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":0,"條號":"法律名稱","內容":"預算法","法條編號":"02301:02301:1948-05-01-全文修正:0","現行版":"非現行"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":1,"章名":"第一章 通則","法條編號":"02301:02301:1948-05-01-全文修正:1","現行版":"非現行","版本追蹤":"02301:1932-08-13-制定"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":2,"條號":"第一條","內容":"中華民國中央概算之編造及核定，與預算之編造、核定、審議成立及執行，依本法之規定。","法條編號":"02301:02301:1948-05-01-全文修正:2","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":3,"條號":"第二條","內容":"政府徵收賦稅規費或其他有強制性之收入，應先經本法所定程序，但法律另有規定者，不在此限。\n　　政府不得於預算所定外動用公款，處分公有財物或為投資之行為。","法條編號":"02301:02301:1948-05-01-全文修正:3","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":4,"條號":"第三條","內容":"預算之未經立法程序者，稱預算案，其經立法程序而公布者，稱法定預算，在法定預算範圍內，由各機關依法分配實施之計劃，稱分配預算。\n　　各機關初步擬編之收支計劃，稱概算。","法條編號":"02301:02301:1948-05-01-全文修正:4","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":5,"條號":"第四條","內容":"稱機關單位者，謂本機關及其所屬機關，無所屬機關者，本機關自為一機關單位。\n　　前項本機關，為該機關單位之主管機關。","法條編號":"02301:02301:1948-05-01-全文修正:5","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":6,"條號":"第五條","內容":"稱基金者，謂已定用途而已發生或尚未發生之金錢或其他財產、歲入之供一般用途者，稱普通基金，其供特種用途者，稱特種基金。\n　　左列各種為特種基金：\n　　一、供營業循環之用者，為營業基金。\n　　二、依法定或約定之條件供公債償本付息之用者，為公債基金。\n　　三、凡經用去仍需還原或經付出仍可收回而非用於營業者，為非營業循環基金。\n　　四、依法令契約或遺囑之所定，僅以孳息充指定用途者，為留本基金。\n　　五、為機關團體或私人之利益，依所定條件管理或為處分者，為信託基金。\n　　六、其他特種基金，各依用途定其名稱。","法條編號":"02301:02301:1948-05-01-全文修正:6","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":7,"條號":"第六條","內容":"稱經費者，謂依法定用途與條件得支用之金額。\n　　經費按其得支用期間，分左列三種：\n　　一、歲定經費，以一年度為限。\n　　二、繼續經費，依設定之條件或期限分期繼續支用。\n　　三、恆久經費，依設定之條件按年永遠支用。\n　　恆久經費之設定變更或廢止，以法律為之。","法條編號":"02301:02301:1948-05-01-全文修正:7","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":8,"條號":"第七條","內容":"稱所入者，謂除去重複收帳部份及退還部份之收入。\n　　稱歲入者，謂一會計年度之一切所入，其上年度之結餘視為本年度之歲入。","法條編號":"02301:02301:1948-05-01-全文修正:8","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":9,"條號":"第八條","內容":"稱費用者，謂除去重複出帳部份及收回部分之支出。\n　　稱歲出者，謂一會計年度之一切費用，其預算準備金及上年度之結欠，視為本年度之歲出。","法條編號":"02301:02301:1948-05-01-全文修正:9","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":10,"條號":"第九條","內容":"歲入歲出預算，按其收支性質分為經常門臨時門，各機關逐年常有之收支，均應列經常門，其非逐年常有之收支，均應列臨時門。","法條編號":"02301:02301:1948-05-01-全文修正:10","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":11,"條號":"第十條","內容":"政府預算，每一會計年度辦理一次。\n　　會計年度於每年一月一日開始，至十二月三十一日終了，其年度依民國紀元之年次為名稱。","法條編號":"02301:02301:1948-05-01-全文修正:11","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":12,"條號":"第十一條","內容":"政府每一會計年度，一切所入及一切費用，均應編入其預算。","法條編號":"02301:02301:1948-05-01-全文修正:12","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":13,"條號":"第十二條","內容":"政府歲入之年度，劃分如左。\n　　一、歲入科目有明定所屬時期者，歸入該時期所屬之年度。\n　　二、歲入科目未明定所屬時期而定有繳納期限者，歸入繳納期開始日所屬之年度。\n　　三、歲入科目之未明定所屬時期及繳納期限者，歸入該收取權利發生日所屬之年度。","法條編號":"02301:02301:1948-05-01-全文修正:13","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":14,"條號":"第十三條","內容":"政府歲出之年度，劃分如左。\n　　一、歲出科目有明定所屬時期者，歸入該時期所屬之年度。\n　　二、歲出科目未明定所屬時期而定有支付期限者，歸入支付期開始日所屬之年度。\n　　三、歲出科目之未明定所屬時期及支付期限者，歸入該支付義務發生日所屬之年度。","法條編號":"02301:02301:1948-05-01-全文修正:14","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":15,"條號":"第十四條","內容":"預算分左列各種。\n　　一、總預算。\n　　二、單位預算。\n　　三、單位預算之分預算。\n　　四、附屬單位預算。\n　　五、附屬單位預算之分預算。","法條編號":"02301:02301:1948-05-01-全文修正:15","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":16,"條號":"第十五條","內容":"政府每一會計年度，各就其歲入歲出全部所編之預算為總預算。","法條編號":"02301:02301:1948-05-01-全文修正:16","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":17,"條號":"第十六條","內容":"左列預算為單位預算。\n　　一、在公務機關有法定預算之機關單位之預算。\n　　二、在特種基金應於總預算中編列全部歲入歲出之基金之預算。","法條編號":"02301:02301:1948-05-01-全文修正:17","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":18,"條號":"第十七條","內容":"特種基金中應以其歲入歲出之一部編入總預算者，其預算約為附屬單位預算。","法條編號":"02301:02301:1948-05-01-全文修正:18","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":19,"條號":"第十八條","內容":"單位預算或附屬單位預算內，依機關別或基金別所編之各預算，為單位預算之分預算或附屬單位預算之分預算。","法條編號":"02301:02301:1948-05-01-全文修正:19","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":20,"條號":"第十九條","內容":"總預算應以各單位預算歲入歲出之總額及附屬單位預算歲入歲出之應編入部份彙總編成之，總預算單位預算中，除屬於特種基金之預算外，均為普通基金之預算。","法條編號":"02301:02301:1948-05-01-全文修正:20","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":21,"條號":"第二十條","內容":"附屬單位預算歲入歲出之應編入總預算部份如左。\n　　一、在營業基金預算為其歲計盈虧之淨額及資本之增減額。\n　　二、在非營業循環基金預算為其歲計餘絀之淨額及基金之增減額。\n　　三、在信託基金留本基金及其他特種基金預算為政府所入及費用之實數額，特種基金之應有附屬單位預算者，除法律另有規定外，依本法之規定。","法條編號":"02301:02301:1948-05-01-全文修正:21","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":22,"條號":"第二十一條","內容":"預算應設預備金：\n　　預備金分第一預備金及第二預備金二種。\n　　第一預備金於第二級單位預算中設定之。\n　　第二預備金於總預算中設定之。","法條編號":"02301:02301:1948-05-01-全文修正:22","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":23,"條號":"第二十二條","內容":"歲入臨時門之所入，非因預算年度有異常情影，不得充歲出經常門之用。","法條編號":"02301:02301:1948-05-01-全文修正:23","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":24,"條號":"第二十三條","內容":"政府非依法律不得於其預算外增加債務，其因調節國庫收支而為短期借賒時，應以當年度歲入之所收部份為還本付息之用。","法條編號":"02301:02301:1948-05-01-全文修正:24","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":25,"章名":"第二章 預算之籌劃及擬編","法條編號":"02301:02301:1948-05-01-全文修正:25","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":26,"條號":"第二十四條","內容":"中央主計機閥中央審計機關及財政部應於籌畫擬編概算前，將財務上增進效能與減少不經濟支出之辦法及其他可供決定下年度施政方針之參考資料，送行政院。","法條編號":"02301:02301:1948-05-01-全文修正:26","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":27,"條號":"第二十五條","內容":"行政院應於每年五月底前，擬定下年度之施政方針，呈請　總統令行全國各機關遵照擬定施政計畫，並各依其計畫按照中央主計機關規定格式擬編下年度之概算。\n　　前項施政計畫應由各該管上級機關核定之，其新擬或變更之計畫，超過一年度者，並應核定其全部計畫。","法條編號":"02301:02301:1948-05-01-全文修正:27","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":28,"條號":"第二十六條","內容":"中央概算之擬編，自第二級機關單位開始，至第一級機關單位為止，機關單位分級如左。\n　　第一級機關單位。\n　　　總統府與其直轄機關及其所屬各級機關。\n　　　行政司法考試監察各院之直轄機關及其所屬各級機關。\n　　　立法院。\n　　第二級機關單位。\n　　　總統府之直轄機關及其所屬各級機關。\n　　　行政司法考試監察各院之直轄機關及其所屬各級機關。\n　　　總統府或五院本機關\n　　第三級機關單位。\n　　　總統府或行政司法考試監察各院直轄機關所直轄之機關及其所屬各級機關。\n　　　總統府或行政司法考試監察各院之直轄機關本機關。\n　　第四級以下之各級機關核准。","法條編號":"02301:02301:1948-05-01-全文修正:28","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":29,"條號":"第二十七條","內容":"各第二級機關單位概算之擬編，應按照各該單位主管機關之施政計畫，由其主辦歲計人員依據該機關長官所擬定之數額及理由編就之，其所擬或變更之計畫，超過一年度者，並應附具其全部計畫繼續經費全額及各年度分配數額。\n　　前項第二級機關單位概算，應設相當於百分之二至百分之五之第一預備金。","法條編號":"02301:02301:1948-05-01-全文修正:29","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":30,"條號":"第二十八條","內容":"第二級機關單位概算及計畫，應以二份送主計機關，同時以歲入概算一份送達財政部。","法條編號":"02301:02301:1948-05-01-全文修正:30","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":31,"條號":"第二十九條","內容":"財政部應將各機關所送歲入概算，連同本部主管歲入概算編成歲入總概算送達主計機關。","法條編號":"02301:02301:1948-05-01-全文修正:31","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":32,"條號":"第三十條","內容":"中央主計機關將各類歲出概算及財政部擬編之歲入總概算彙核整理編成中央總預算案，呈行政院提出行政院會議。","法條編號":"02301:02301:1948-05-01-全文修正:32","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":33,"條號":"第三十一條","內容":"總預算應設第二預備金，其數額視財政情形決定之。","法條編號":"02301:02301:1948-05-01-全文修正:33","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":34,"條號":"第三十二條","內容":"總預算案經行政院會議決定後，交主計機關整編，由行政院於九月底以前提出立法院審議，並附送施政方針及計畫案。\n　　各級機關概算預算之擬編及核定期限，由行政院定之。","法條編號":"02301:02301:1948-05-01-全文修正:34","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":35,"章名":"第三章 預算之審議","法條編號":"02301:02301:1948-05-01-全文修正:35","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":36,"條號":"第三十三條","內容":"立法院審議總預算案時，由行政院長主計長及財政部長列席說明。","法條編號":"02301:02301:1948-05-01-全文修正:36","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":37,"條號":"第三十四條","內容":"歲入案之審議，以擬變更或擬設定之之收入為限，審議時應就來源別分別決定之。","法條編號":"02301:02301:1948-05-01-全文修正:37","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":38,"條號":"第三十五條","內容":"歲出案之審議，以歲定經費及擬設定或擬變更之繼續經費為限。","法條編號":"02301:02301:1948-05-01-全文修正:38","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":39,"條號":"第三十六條","內容":"附屬單位預算之審議，除其列入總預算所入或費用之部份，依照第三十四條第三十五條之規定審議外，應分別議決其基金運用之大體計畫。","法條編號":"02301:02301:1948-05-01-全文修正:39","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":40,"條號":"第三十七條","內容":"總預算全案應於十二月十日以前，由立法院議決，並於十二月十五日以前由總統公布之，其附屬單位預算部份分別以命令定之。","法條編號":"02301:02301:1948-05-01-全文修正:40","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":41,"條號":"第三十八條","內容":"預算案之審議，如有一部份未經通過，致總預算全案不能依前條期限完竣時，立法院應即編成假預算，並議決其施行條例，由總統公布之，其內容如左。\n　　一、恆久經費及原有繼續經費。\n　　二、已經議決之新定繼續經費。\n　　三、已經議決之歲定經費，其未經議次者，暫依現年度之經費。\n　　四、不擬變更之原有收入。\n　　五、已經議決之收入，其未經議決者，除臨時門收入外，暫依現年度之收入。","法條編號":"02301:02301:1948-05-01-全文修正:41","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":42,"條號":"第三十九條","內容":"前條總預算內未經通過之部份，應於假預算公布後一個月內，由行政院另行提出修正案送立法院審議，完成法定總預算，由　總統公布之假預算之廢止日期，於該年度法定總預算之施行條例中定之。","法條編號":"02301:02301:1948-05-01-全文修正:42","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":43,"章名":"第四章 預算之執行","法條編號":"02301:02301:1948-05-01-全文修正:43","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":44,"條號":"第四十條","內容":"各機關單位應按其法定預算之數額，所入依來源別科目，經費依用途別科目，編造分配預算。\n　　屬於經常門者，應造按月分配預算，於預算公布後半個月內為之，屬於臨時門者，應按實施計畫編造按期分配預算，於計畫實施一個月內為之。","法條編號":"02301:02301:1948-05-01-全文修正:44","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":45,"條號":"第四十一條","內容":"第一級機關單位主管機關之分配預算，各由其長官自行核定。第二級以下各機關單位之各機關分配預算，各由該管上級機關核定。","法條編號":"02301:02301:1948-05-01-全文修正:45","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":46,"條號":"第四十二條","內容":"前條核定之分配預算。其經常門應於年度開始十日前。臨時門應於計畫實施十日前，由核定之機關分別送達中央主管機關中央審計機關及財政部。","法條編號":"02301:02301:1948-05-01-全文修正:46","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":47,"條號":"第四十三條","內容":"分配預算於年度中或計畫實施中有修改之必要者，其程序準用第四十條及第四十一條之規定，並應放修改分配預算實施開始十日前，為前條之送達。","法條編號":"02301:02301:1948-05-01-全文修正:47","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":48,"條號":"第四十四條","內容":"各機關執行分配預算、遇各科目之經費有不足時，除第一機關單位之主管機關各由其長官核定外，第二級以下各機關單位之各機關，均應依次遞呈該管第二級機關核定，始得支用第一預備金，並應由該核定機關分別通知中央主計機關中央審計機關及財政部。","法條編號":"02301:02301:1948-05-01-全文修正:48","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":49,"條號":"第四十五條","內容":"各機關執行分配預算，遇各科之經費有賸餘時，得轉入下月份支用，但以同年度為限。","法條編號":"02301:02301:1948-05-01-全文修正:49","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":50,"條號":"第四十六條","內容":"各機關之經費預算，其歲出用途別同門各科目中有一科目之經費不足而他科目有賸餘時，經原核定分配預算之長官或機關核准，得流用之，但不得流用為用人經費。\n　　依前項規定核准流用經費時，應由核准機關分別通知中央主計機關中央審計機關及財政部。","法條編號":"02301:02301:1948-05-01-全文修正:50","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":51,"條號":"第四十七條","內容":"各基金之經費，不得互相流用。","法條編號":"02301:02301:1948-05-01-全文修正:51","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":52,"條號":"第四十八條","內容":"第二預備金由行政院核准動支。","法條編號":"02301:02301:1948-05-01-全文修正:52","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":53,"條號":"第四十九條","內容":"預算之執行，遇國家發生特殊事故而有裁減經費之必要時，經行政院會議決定後，得呈請　總統以命令裁減經費，遇收入特別短少時，依預算程序修正後，亦得裁減。","法條編號":"02301:02301:1948-05-01-全文修正:53","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":54,"條號":"第五十條","內容":"政府為執行預算而訂立有關國庫負擔或收入之一切契約，於可能範圍內，應公開招標為之。","法條編號":"02301:02301:1948-05-01-全文修正:54","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":55,"條號":"第五十一條","內容":"大宗動產不動產之買賣，其收支均須依據預算程序為之。","法條編號":"02301:02301:1948-05-01-全文修正:55","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":56,"條號":"第五十二條","內容":"前二條之契約，應由關係機關之主辦會計人員簽名證明，其設有審計機關或駐有審計人員者，並應經其簽名。","法條編號":"02301:02301:1948-05-01-全文修正:56","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":57,"條號":"第五十三條","內容":"會計年度終了時，各機關經費未經使用者，除已發生債務或契約責任部份外，應即停止使用，由國庫收回。","法條編號":"02301:02301:1948-05-01-全文修正:57","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":58,"條號":"第五十四條","內容":"會計年度終了時之國庫賸餘及尚未收得之收入，應即轉帳加入下年度之歲入預算，其已發生而尚未清償之債務及契約責任，應即轉帳加入下年度之歲出預算。\n　　因前項情形而轉帳加入下年度歲出預算之經費，應通如中央主計機關中央審計機關及財政部，並證明之。","法條編號":"02301:02301:1948-05-01-全文修正:58","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":59,"條號":"第五十五條","內容":"誤付透付之金額及依法令墊付金額或預付估付之賸餘金額，在會計年度終了後繳還者，均視為結餘轉帳加入下年度之歲入。","法條編號":"02301:02301:1948-05-01-全文修正:59","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":60,"條號":"第五十六條","內容":"繼續經費在一會計年度終了時，未經使用部份，得轉帳加入下年度支用之。\n　　建築製造或其他工事，應在一會計年度內完竣，因事故而不能完竣者，其經費視為繼續經費。","法條編號":"02301:02301:1948-05-01-全文修正:60","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":61,"章名":"第五章 追加預算及特別預算","法條編號":"02301:02301:1948-05-01-全文修正:61","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":62,"條號":"第五十七條","內容":"單位預算之主管機關，因左列情形之一，得依第四十八條之規定支用第二預備金或請求提出追加經費預算。\n　　一、本機關或其所屬機關依法律增加職務或事業，致增加費用時。\n　　二、依法律增設新機關時。\n　　三、所辦事業因重大事故，費用超過法定預算時、前項支用第二預備金時，事後仍應提出追加經費預算。","法條編號":"02301:02301:1948-05-01-全文修正:62","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":63,"條號":"第五十八條","內容":"前條各款追加預算之經費，除支用第二預備金外，不敷部份，應由財政部提出追加歲入預算。\n　　法定歲入有特別短收之情勢，不能依第四十九條辦法調整時，應由財政部籌畫抵補，其抵補應追減法定歲入關係科目短收之數額，並依前項程序提出追加歲入預算。","法條編號":"02301:02301:1948-05-01-全文修正:63","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":64,"條號":"第五十九條","內容":"追加預算之擬定核定審議及執行程序，均準用本法關於總預算之規定。","法條編號":"02301:02301:1948-05-01-全文修正:64","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":65,"條號":"第六十條","內容":"有左列情事之一者，行政院得於年度總預算外，提出特別預算。\n　　一、國防緊急設施或戰爭。\n　　二、國家經濟上之重大變故。\n　　三、重大災變。\n　　四、緊急重大工程。\n　　五、不定期或數年一次之重大政事。","法條編號":"02301:02301:1948-05-01-全文修正:65","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":66,"條號":"第六十一條","內容":"特別預算之核定程序，準用總預算之規定。","法條編號":"02301:02301:1948-05-01-全文修正:66","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":67,"章名":"第六章  附則","法條編號":"02301:02301:1948-05-01-全文修正:67","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":68,"條號":"第六十二條","內容":"營業預算及其他特種基金預算之編審，除依據本法外，均得另以法律定之。","法條編號":"02301:02301:1948-05-01-全文修正:68","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":69,"條號":"第六十三條","內容":"本法施行細則及書表格式，由中央主計機關定之。","法條編號":"02301:02301:1948-05-01-全文修正:69","現行版":"非現行","版本追蹤":"new"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1948-05-01-全文修正","順序":70,"條號":"第六十四條","內容":"本法公布行施行。","法條編號":"02301:02301:1948-05-01-全文修正:70","現行版":"非現行","版本追蹤":"new"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}