{"total":82,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["02301:1959-08-04-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":"02301:1959-08-04-修正","順序":0,"條號":"法律名稱","內容":"預算法","法條編號":"02301:02301:1959-08-04-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":"02301:1959-08-04-修正","順序":1,"章名":"第一章  通則","法條編號":"02301:02301:1959-08-04-修正:1","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":2,"條號":"第一條","內容":"中華民國中央政府預算之籌劃、編造、審議、成立及執行，依本法之規定。","法條編號":"02301:02301:1959-08-04-修正:2","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":3,"條號":"第二條","內容":"各機關初步擬編之收支計劃稱概算，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。","法條編號":"02301:02301:1959-08-04-修正:3","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":4,"條號":"第三條","內容":"稱機關單位者，謂本機關及所屬機關，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":"02301:02301:1959-08-04-修正:4","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":5,"條號":"第四條","內容":"稱基金者，謂已定用途而已收入或尚未收入之現金或其他財產，基金分左列二類：\n　　一、普通基金：歲入之供一般用途者，為普通基金。\n　　二、特種基金：歲入之供特種用途者，為特種基金：\n　　　甲、營業基金：歲入之供營業循環運用者，為營業基金。\n　　　乙、其他基金：歲入之供其他用途者，並各依其用途及設定之條件，定其名稱。","法條編號":"02301:02301:1959-08-04-修正:5","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":6,"條號":"第五條","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，以一會計年度為限。\n　　二、繼續經費，依設定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":"02301:02301:1959-08-04-修正:6","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":7,"條號":"第六條","內容":"稱所入者，謂除去重複收帳部分及退還部分之收入。\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":"02301:02301:1959-08-04-修正:7","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":8,"條號":"第七條","內容":"稱費用者，謂除去重複出帳部分及收回部分之支出。\n　　稱歲出者，謂一會計年度之一切費用，其預算預備金及上年度之結欠，視為本年度之歲出。","法條編號":"02301:02301:1959-08-04-修正:8","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":9,"條號":"第八條","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":"02301:02301:1959-08-04-修正:9","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":10,"條號":"第九條","內容":"政府預算每一會計年度辦理一次。","法條編號":"02301:02301:1959-08-04-修正:10","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":11,"條號":"第十條","內容":"政府會計年度，於每年七月一日開始，至次年六月三十日終了，以次年之中華民國紀元年次為其年度名稱。\n　　國營事業會計年度，於每年一月一日開始，至十二月三十一日終了，以當年之中華民國紀元年次為其年度名稱。","法條編號":"02301:02301:1959-08-04-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":"02301:1959-08-04-修正","順序":12,"條號":"第十一條","內容":"政府一切歲入及一切歲出，均應編入其預算。","法條編號":"02301:02301:1959-08-04-修正:12","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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":"02301:02301:1959-08-04-修正:13","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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":"02301:02301:1959-08-04-修正:14","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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":"02301:02301:1959-08-04-修正:15","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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，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分，彙總編成之。\n　　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":"02301:02301:1959-08-04-修正:16","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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":"02301:02301:1959-08-04-修正:17","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":18,"條號":"第十七條","內容":"特種基金，應以歲入歲出之一部編入總預算者，其預算均為附屬單位預算：\n　　一、營業基金預算，其應編入總預算部分為盈餘之解庫額，虧損之由庫撥補額，及資本之增撥或收回額。\n　　二、其他特種基金預算，為政府所入及費用之實數額。\n　　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":"02301:02301:1959-08-04-修正:18","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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":"02301:02301:1959-08-04-修正:19","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":20,"條號":"第十九條","內容":"臨時門之歲入非因預算年度有異常情形，不得充歲出經常門之用。","法條編號":"02301:02301:1959-08-04-修正:20","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":21,"條號":"第二十條","內容":"政府征收賦稅、規費或其他有強制性之收入，應先經本法所定預算程序，但法律另有規定者，不在此限。","法條編號":"02301:02301:1959-08-04-修正:21","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":22,"條號":"第二十一條","內容":"政府因實施管制所發生之收入，應先經本法所定預算程序。","法條編號":"02301:02301:1959-08-04-修正:22","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":23,"條號":"第二十二條","內容":"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":"02301:02301:1959-08-04-修正:23","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":24,"條號":"第二十三條","內容":"大宗動產不動產之買賣，其收支均須依據本法所定預算程序為之。","法條編號":"02301:02301:1959-08-04-修正:24","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":25,"條號":"第二十四條","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分為還本付息之用。","法條編號":"02301:02301:1959-08-04-修正:25","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":26,"章名":"第二章  預算之籌劃擬編及核定","法條編號":"02301:02301:1959-08-04-修正:26","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":27,"條號":"第二十五條","內容":"中央主計機關審計部及財政部，應於籌劃擬編概算前，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":"02301:02301:1959-08-04-修正:27","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":28,"條號":"第二十六條","內容":"行政院應於每年十月底以前，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劃並各依計劃按照中央主計機關規定格式，擬編下年度之概算。\n　　前項施政計劃，應由各該管上級機關核定之，其新擬或變更之計劃超過一年度者，並應核定其全部計劃。","法條編號":"02301:02301:1959-08-04-修正:28","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":29,"條號":"第二十七條","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。\n　　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、監察各院與其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　　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　　第四級以下之各級機關遞推。","法條編號":"02301:02301:1959-08-04-修正:29","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":30,"條號":"第二十八條","內容":"預算應設預備金，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，其數額應相當於其歲出總額百分之二至百分之五。\n　　第二預備金於總預算中設定之，其數額視財政情形決定之。","法條編號":"02301:02301:1959-08-04-修正:30","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":31,"條號":"第二十九條","內容":"第二級機關單位概算及計劃，應以二份送中央主計機關，同時以歲入概算一份，送達財政部。","法條編號":"02301:02301:1959-08-04-修正:31","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":32,"條號":"第三十條","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，送達中央主計機關。","法條編號":"02301:02301:1959-08-04-修正:32","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":33,"條號":"第三十一條","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預算彙核整理，編成中央總預算案，呈行政院提出行政院會議。","法條編號":"02301:02301:1959-08-04-修正:33","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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，交中央主計機關整編，由行政院於三月底以前提出立法院審議，並附送施政計劃。\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":"02301:02301:1959-08-04-修正:34","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":35,"章名":"第三章  預算之審議","法條編號":"02301:02301:1959-08-04-修正:35","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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分別報告施政計劃及歲入歲出預算編製之經過。","法條編號":"02301:02301:1959-08-04-修正:36","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":37,"條號":"第三十四條","內容":"總預算案之審議，歲入以擬變更或擬設定之收入為主，審議時應就來源別分別決定之，歲出以歲定經費及擬設定或擬變更之繼續經費為限，審議時應就機關別及政事別分別決定之。","法條編號":"02301:02301:1959-08-04-修正:37","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":38,"條號":"第三十五條","內容":"總預算案應於五月底以前由立法院議決，並於六月十五日以前由總統公布之。\n　　其附屬單位預算部分，分別以命令定之。","法條編號":"02301:02301:1959-08-04-修正:38","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":39,"條號":"第三十六條","內容":"總預算案之審議，如有一部分未經通過致總預算全案不能依前條期限完成時，由立法院議定補救辦法，通知行政院。\n　　前項補救辦法，包括總預算未成立前之執行條款及繼續完成法定總預算之程序。","法條編號":"02301:02301:1959-08-04-修正:39","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":40,"章名":"第四章  預算之執行","法條編號":"02301:02301:1959-08-04-修正:40","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":41,"條號":"第三十七條","內容":"各機關應按其法定預算之數額，歲入依來源別科目，歲出依用途別科目，編造分配預算。\n　　前項分配預算屬於經常門者，應按月分配，屬於臨時門者，應依實施計劃按期分配，均於預算實施前為之。","法條編號":"02301:02301:1959-08-04-修正:41","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":42,"條號":"第三十八條","內容":"第一級機關單位主管機關之分配預算，各由其首長自行核定，第二級機關單位主管機關及其以下各機關單位之各機關分配預算，各由該上級機關核定之。","法條編號":"02301:02301:1959-08-04-修正:42","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":43,"條號":"第三十九條","內容":"前條核定之分配預算，其經常門應於年度開始十日前，臨時門應於計劃實施十日前，由核定之機關分別送達中央主計機關、審計部及財政部。","法條編號":"02301:02301:1959-08-04-修正:43","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":44,"條號":"第四十條","內容":"分配預算於年度中或計劃實施中有修改之必要者，其程序準用第三十七條第三十八條之規定，並應於修改分配預算實施開始十日前，為前條之送達。","法條編號":"02301:02301:1959-08-04-修正:44","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":45,"條號":"第四十一條","內容":"各機關執行歲入分配預算，應按各月或各期實際收納數額考核之。","法條編號":"02301:02301:1959-08-04-修正:45","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":46,"條號":"第四十二條","內容":"各機關執行歲出分配預算，不得將下月或下期之經費提前支用，遇有賸餘時，得轉入下月或下期繼續支用，但以同年度為限。","法條編號":"02301:02301:1959-08-04-修正:46","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":47,"條號":"第四十三條","內容":"總預算歲出各科目之經費，不得互相流用。","法條編號":"02301:02301:1959-08-04-修正:47","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":48,"條號":"第四十四條","內容":"各機關之經費分配預算，其歲出用途別各該門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首長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、審計部及財政部。","法條編號":"02301:02301:1959-08-04-修正:48","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-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目之經費有不足時，除第一級機關單位之主管機關各由其首長核定，及第二級機關單位之主管機關呈由上級機關核定外，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、審計部及財政部。","法條編號":"02301:02301:1959-08-04-修正:49","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":50,"條號":"第四十六條","內容":"第二預備金由行政院核准動支，事後仍應提出追加預算。","法條編號":"02301:02301:1959-08-04-修正:50","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":51,"條號":"第四十七條","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，得經行政院會議之決議，呈請總統以命令裁減之，遇歲入特別短少時，依本法所定預算程序修正後亦得裁減。","法條編號":"02301:02301:1959-08-04-修正:51","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":52,"條號":"第四十八條","內容":"會計年度結束後，各機關已發生尚未收得之收入，應即轉入下年度列為以前年度歲入應收款，其經費未經使用者，應即停止使用，但已發生而尚未清償之債務或契約責任部份，經核准者，得轉入下年度列為以前年度歲出應付款。","法條編號":"02301:02301:1959-08-04-修正:52","現行版":"非現行","版本追蹤":"02301:1957-04-05-修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":53,"條號":"第四十九條","內容":"會計年度結束後，國庫剩餘應即轉入下年度。","法條編號":"02301:02301:1959-08-04-修正:53","現行版":"非現行","版本追蹤":"02301:1957-04-05-修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":54,"條號":"第五十條","內容":"因第四十八條情形，轉入下年度之歲出應付款，應於會計年度結束後十日內，報由主管機關核轉行政院核定，分別通知中央主計機關、審計部及財政部。","法條編號":"02301:02301:1959-08-04-修正:54","現行版":"非現行","版本追蹤":"02301:1957-04-05-修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":55,"條號":"第五十一條","內容":"誤付透付之金額及依法墊付金額或預付估付之賸餘金額，在會計年度結束後繳還者均視為結餘，轉賬加入下年度之歲入。","法條編號":"02301:02301:1959-08-04-修正:55","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":56,"條號":"第五十二條","內容":"繼續經費在一會計年度結束後，未經使用部份，得轉賬加入下年度支用之。\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":"02301:02301:1959-08-04-修正:56","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":57,"章名":"第五章  追加預算及特別預算","法條編號":"02301:02301:1959-08-04-修正:57","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":58,"條號":"第五十三條","內容":"單位預算之主管機關，因左列情形之一，得依第四十六條之規定支用第二預備金或請求提出追加歲出預算：\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。","法條編號":"02301:02301:1959-08-04-修正:58","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":59,"條號":"第五十四條","內容":"前條各款追加預算之經費，除支用第二預備金外，不敷部分，應由財政部提出追加歲入預算。","法條編號":"02301:02301:1959-08-04-修正:59","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":60,"條號":"第五十五條","內容":"法定歲入有特別短收之情勢，不能依第四十七條辦法調整時，應由財政部籌劃抵補，並由行政院提出追加追減歲入預算。","法條編號":"02301:02301:1959-08-04-修正:60","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":61,"條號":"第五十六條","內容":"追加預算之編造、審議及執行程序，均準用本法關於總預算之規定。","法條編號":"02301:02301:1959-08-04-修正:61","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":62,"條號":"第五十七條","內容":"有左列情事之一時，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":"02301:02301:1959-08-04-修正:62","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":63,"條號":"第五十八條","內容":"特別預算之審議程序，準用本法關於總預算之規定。","法條編號":"02301:02301:1959-08-04-修正:63","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":64,"章名":"第六章  營業預算","法條編號":"02301:02301:1959-08-04-修正:64","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":65,"條號":"第五十九條","內容":"各國營事業主管機關，應於籌劃擬編預算前，就其所管各事業分別擬定下年度經營方針，於每年七月底以前呈送行政院核定。","法條編號":"02301:02301:1959-08-04-修正:65","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":66,"條號":"第六十條","內容":"各國營事業主管機關，依照行政院核定方針指示所屬各機關擬編其業務計劃及預算。\n　　前項計劃中有關投資建設事項，其完成時期超過一會計年度者，應附具其全部計劃預算金額及各年度分配數額。","法條編號":"02301:02301:1959-08-04-修正:66","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":67,"條號":"第六十一條","內容":"營業預算之主要內容如左：\n　　一、營業收支之估計。\n　　二、固定資產之建設、改良、擴充與其資金之來源。\n　　三、長期債務之舉借與其償還辦法。\n　　四、資金之轉投資及其盈虧估計。\n　　五、盈虧撥補之預計。\n　　新創事業之預算，準用前項第一款至第三款之規定。","法條編號":"02301:02301:1959-08-04-修正:67","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":68,"條號":"第六十二條","內容":"營業收支之估計，應各依其業務情形訂定其計算標準，其適用成本計算者，並應附具其成本之計算方式，單位成本，耗用人工及材料之數量與有關資料。","法條編號":"02301:02301:1959-08-04-修正:68","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":69,"條號":"第六十三條","內容":"盈餘分配及虧損填補之程序，依左列之規定：\n　　一、盈餘分配程序：\n　　　（一）繳納所得稅。\n　　　（二）填補歷年虧損。\n　　　（三）提存公積金。\n　　　（四）撥付股息。\n　　　（五）分配股東紅利。\n　　　（六）未分配盈餘。\n　　二、虧損填補程序：\n　　　（一）撥用未分配之盈餘。\n　　　（二）撥用公積金。\n　　　（三）折減資本。\n　　　（四）股東出資填補。","法條編號":"02301:02301:1959-08-04-修正:69","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":70,"條號":"第六十四條","內容":"各國營事業機關所編之附屬單位預算，各繕具三份送達各該主管機關。\n　　前項事業機關所屬各部門或投資經營之其他事業，其資金獨立自行計算盈虧者，應附送各該部門或事業之分預算。","法條編號":"02301:02301:1959-08-04-修正:70","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":71,"條號":"第六十五條","內容":"各國營事業主管機關審核各事業機關所送附屬單位預算以其審定數額及意見，連同原送附屬單位預算及分預算，彙轉中央主計機關。","法條編號":"02301:02301:1959-08-04-修正:71","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":72,"條號":"第六十六條","內容":"中央主計機關審核各附屬單位預算後，彙案編成綜計表，加具說明，連同附屬單位預算及分預算，呈請行政院提出行政院會議通過後，於十月底以前提出立法院審議。","法條編號":"02301:02301:1959-08-04-修正:72","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":73,"條號":"第六十七條","內容":"附屬單位預算及分預算之擬編核轉期限，由行政院定之。","法條編號":"02301:02301:1959-08-04-修正:73","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":74,"條號":"第六十八條","內容":"營業預算案之審議，以業務計劃，生產成本及重大之建設事業為主。","法條編號":"02301:02301:1959-08-04-修正:74","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":75,"條號":"第六十九條","內容":"營業預算案應於十二月二十日以前由立法院議決，由行政院以命令行之。","法條編號":"02301:02301:1959-08-04-修正:75","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":76,"條號":"第七十條","內容":"各國營事業基金之增減，盈餘之繳庫，及其他應編入總預算部分，應依本法第十五條第二項之規定辦理。","法條編號":"02301:02301:1959-08-04-修正:76","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":77,"條號":"第七十一條","內容":"各國營事業機關，應按其法定預算，並依其業務情形，分期編造實施計劃及收支估計表，以為考核進度之依據。前項分期實施計劃及收支估計表，應由各該主管機關核轉中央主計機關、審計部及財政部。","法條編號":"02301:02301:1959-08-04-修正:77","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":78,"章名":"第七章  附則","法條編號":"02301:02301:1959-08-04-修正:78","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":79,"條號":"第七十二條","內容":"預算科目及預算書表格式，由中央主計機關定之。","法條編號":"02301:02301:1959-08-04-修正:79","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":80,"條號":"第七十三條","內容":"地方政府預算，得準用本法之規定。","法條編號":"02301:02301:1959-08-04-修正:80","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1959-08-04-修正","順序":81,"條號":"第七十四條","內容":"本法自公布日施行。","法條編號":"02301:02301:1959-08-04-修正:81","現行版":"非現行","版本追蹤":"02301:1953-06-05-全文修正"}],"supported_filter_fields":["法律編號","版本編號","順序","條號","現行版","版本追蹤"]}