{"total":98,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":0,"條號":"法律名稱","內容":"預算法","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":1,"章名":"第一章 通則","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":2,"條號":"第一條","內容":"中華民國各級政府概算之編造及核定，與預算之編造核定審議成立及執行依本法之規定。\n　　前項各級政府，謂中央省市縣政府及與省市縣政府相當之地方政治機關","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":3,"條號":"第二條","內容":"各級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　　各級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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":4,"條號":"第三條","內容":"預算之未經立法程序者，稱擬定預算，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，稱分配預算各機關初步擬編之收支計劃經核定概數以作編造擬定預算之基礎者，稱概算。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-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，前項本機關為該機關單位之主管機關。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":6,"條號":"第五條","內容":"稱基金者，蓋已定用途而已發生或尚未發生之金錢及其他財產。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，供公債還本付息之用者，為公債基金。\n　　三、凡經用去仍須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":"02301:02301:1937-03-19-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":"02301:1937-03-19-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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":8,"條號":"第七條","內容":"稱所入者，謂除去重複收帳部分及退還部分之收入，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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":9,"條號":"第八條","內容":"稱費用者，謂除去重複出帳部分及收回部分之支出，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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":10,"條號":"第九條","內容":"稱長期債務者，謂償還債本基金不以本年度歲入為限之債務稱有永久性財產者，謂不動產及其附著物或供設備用之動產及因投資而取得之證券或無證件之投資，但因證課或沒收而取得者，不在此限。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":11,"條號":"第十條","內容":"歲入歲出預算，按其收支性質，分為經常門特殊門。\n　　歲入除長期債務所入及處分有永久性財產所入應屬特殊門外，均為經常門。\n　　歲出除償還長期債本費用及增置有永久性財產費用應屬特殊門外均為經常門。\n　　歲入歲出經常門與特殊門之預算，均應按其每年度之變更程度，分別註明其常時部分與臨時部分。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":12,"條號":"第十一條","內容":"各級政府之預算，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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":13,"條號":"第十二條","內容":"各級政府之預算，依法定收支系統之劃分，各自獨立，同級地方政府之預算亦同。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":14,"條號":"第十三條","內容":"各級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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":15,"條號":"第十四條","內容":"各級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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":16,"條號":"第十五條","內容":"各級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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":17,"條號":"第十六條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":18,"條號":"第十七條","內容":"各級政府每一會計年度，各就其歲入歲出全部所編之預算為總預算。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":19,"條號":"第十八條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":20,"條號":"第十九條","內容":"特種基金中應以其歲入歲出之一部編入總預算者，其預算均為附屬單位預算。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":21,"條號":"第二十條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":22,"條號":"第二十一條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":23,"條號":"第二十二條","內容":"附屬單位預算歲入歲出之應編入總預算部分如左：\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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":24,"條號":"第二十三條","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，第一預備金於第二級單位預算中設定之，第二預備金於總預算中設定之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":25,"條號":"第二十四條","內容":"歲入特殊門之所入，非因預算年度有異常情形，不得充歲出經常門之費用。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":26,"條號":"第二十五條","內容":"各級政府非依法律，不得於其預算外增加債務，其因調節公庫收支而為短期借賒時，應以當年度歲入之可收部分為還本付息之用。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":27,"條號":"第二十六條","內容":"各級立法機關審議擬定預算時，不得於擬定預算外為增加經費之議決。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":28,"條號":"第二十七條","內容":"各下級政府之主計機關，無主計機關者其最高主計人員，關於歲計事務，應受該管上級政府主計機關之直接監督與指導。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":29,"章名":"第二章 中央政府概算之籌劃擬編及核定","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":30,"條號":"第二十八條","內容":"中央主計機關，中央審計機關及財政部，應於一月一日前一個月內，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，呈報中央核定概算之最高機關。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":31,"條號":"第二十九條","內容":"中央政府應於每年二月一日前決定下年度之施政方針，令行全國各機關遵照擬定施政計劃及事業計劃，並各依其計劃，按照中央主計機關規定格式，擬編下年度之概算。\n　　前項施政計劃事業計劃，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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":32,"條號":"第三十條","內容":"中央政府概算之擬編，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　　國民政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各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　　國民政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　　國民政府或五院本機關。\n　　第三級機關單位。\n　　國民政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　　國民政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單位依次遞推。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":33,"條號":"第三十一條","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劃，或事業計劃，由其主辦歲計人員依據機關長官所擬定之數額及理由編就之。其新擬或變更之計劃超過一年度者，並應附具其全部計劃繼續經費全額及各年度分配數額，會同簽名蓋章，由該機關長官呈送上級機關。\n　　前項第二級機關單位概算應設相當於百分一至百分二之第一預備金。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":34,"條號":"第三十二條","內容":"第一級機關單位之主管機關對於所屬各機關之計劃及概算數額假決定後，連同本機關之計劃及概算擬編該機關單位之全部概算，附具計畫，送達中央主計機關。\n　　前項擬編之概算及計劃應另備一份送由行政院交財政部擬編歲入總概算。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":35,"條號":"第三十三條","內容":"中央主計機關彙集各第一級機關單位擬編之概算及財政部擬編歲入總概算編造中央政府總概算書，由中央核定概算之最高機關核定其概數。\n　　審核前項總概算書時，由中央主計機關主計長及財政部部長列席說明。各機關單位概算之彙集及擬編，其期間由主計機關定之。逾期未送達主計機關之概算，主計機關得商同該管上級主管機關擬定或由主計機關代為擬定之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":36,"條號":"第三十四條","內容":"總概算書之內容，依附件一之所定。\n[附件：一]","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":37,"條號":"第三十五條","內容":"歲出概算之核定，以歲定經費及擬設定或擬變更之繼續經費為限。\n　　前項繼續經費，應核定之全部計劃之經費全額及各年度之分配數額。事業年度跨二個會計年度者，應核定其事業年度者之全部計劃所需經費及分配於本會計年度之經費。\n　　第二預備金，外交特別經費，國防特別經費，均屬於歲定經費。\n　　總概算應設相當於百分一至百分三之第二預備金。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":38,"條號":"第三十六條","內容":"總概算核定時，歲出方面應就第二級機關單位政事別之經費分別決定其概數，歲入方面應就來源別之所入分別決定其增減之概數，並應使歲入歲出雙方平衡。\n　　前項核定之概數，為各機關編製擬定預算時之標準數額。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":39,"條號":"第三十七條","內容":"第十一條至第二十四條關於預算之規定，於概算準用之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":40,"章名":"第三章 中央政府預算之擬定","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":41,"條號":"第三十八條","內容":"各第二級機關單位就已核定總概算之各概數，按來源別及用途別之經常門與特殊門科目，編為擬定單位預算，擬定附屬單位預算。\n　　各第二級機關單位有所屬機關或基金者，其主管機關並應就已核定總概算之各概數，按來源別及政事別，分配於第三級機關單位及不屬於第三級機關單位之基金。\n　　各第三級機關單位之主管機關，依據前項分配之數額，按來源別及用途別之經常門與特殊門科目，編為擬定單位預算，擬定附屬單位預算。但有特殊情形者，第二級機關單位之主管機關得代為擬編。\n　　第一項第二項之擬定單位預算或擬定附屬單位預算，均應逕送或呈由上級機關核轉中央主計機關。\n　　第二級機關單位應以其經費總數內百分一至百分二，為其機關或其機關單位內各機關之第一預備金。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":42,"條號":"第三十九條","內容":"中央主計機關編造擬定總預算書，其內容依附件二之所定。\n[附件二：總概算書之內容]","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":43,"條號":"第四十條","內容":"擬定總預算書，應送由行政院於十月十日以前提出立法院審議。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":44,"章名":"第三章 中央政府預算之審議","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":45,"條號":"第四十一條","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。\n　　前項審議，就單位預算之歲出經常門與特殊門及附屬單位預算分別為之，經分別決議後，再以歲出全案付表決。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":46,"條號":"第四十二條","內容":"歲入案之審議，以擬變更或擬設定之收入為限，審議時應就來源別按左列各款分別決定之。\n　　一、為專賣或特許費有獨占性之公有營業收入或公有權利，公有大宗財產之租金使用費時，其價目。\n　　二、為信託管理所入時，其條件。\n　　三、為無永久性之大宗財產變賣所入時，其限制。\n　　四、為協助所入時，其數額。\n　　五、為長期借賒所入時，其數額及條件。\n　　六、為有永久性之財產變賣所入時，其種類及數量。\n　　七、為收回資本所入時，其種類及數額。\n　　八、為營業基金之歲計盈餘時，其處理辦法。\n　　九、其他收入之應以法律限制者，其條件。\n　　前項各款經分別議決後，再以歲入全案付表決。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":47,"條號":"第四十三條","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分依照前二條之規定審議外，應分別議決其基金運用之大體計劃。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":48,"條號":"第四十四條","內容":"前三條許可之範圍及限制之條件應於每年度預算施行條例中明定之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":49,"條號":"第四十五條","內容":"總預算全案應於十二月一日由中央政府公布之，其附屬單位預算部分分別以命令行之。\n　　預算中有應保守祕密之部分，得不公布。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":50,"條號":"第四十六條","內容":"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竣時，立法院應於十二月五日以前編成假預算，並議決其施行條例，由中央政府公布之，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決者，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，除特殊門收入外，暫依現年度之收入。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":51,"條號":"第四十七條","內容":"前條總預算內未經通過之部分，應於假預算公佈後一個月內，由行政院另行提出修正案送立法院審議，完成法定總預算，由中央政府公佈之。\n　　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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":52,"章名":"第五章 中央政府預算公布後之執行","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":53,"條號":"第四十八條","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　　屬於各門之常時部分者，應造按月分配預算，於預算公佈後半個月內為之，屬於各門之臨時部分者，應按實施計劃編造按期分配預算，於計劃實施一個月前為之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":54,"條號":"第四十九條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":55,"條號":"第五十條","內容":"前條核定之分配預算，其常時部分應於年度開始十日前，臨時部分應於計畫實施十日前，由核定之機關分別送達中央主計機關，中央審計機關及財政部。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":56,"條號":"第五十一條","內容":"分配預算於年度中或計劃實施中有修改之必要者，其程序準用第四十八條及第四十九條之規定，並應修改分配預算實施開始十日前為前條之送達。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":57,"條號":"第五十二條","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長官核定外，第二級以下各機關單位之各機關均應經該管上級機關核定，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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":58,"條號":"第五十三條","內容":"各機關執行分配預算，遇各科目之經費有賸餘時，得轉入下月份支用，但以同年度為限。\n　　已定按月按期之分配預算，其經費不得先期支用。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":59,"條號":"第五十四條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":60,"條號":"第五十五條","內容":"各基金之經費不得互相流用。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":61,"條號":"第五十六條","內容":"第二預備金非經中央核定概算之最高機關之核定，不得支用。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":62,"條號":"第五十七條","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，經中央核定概算之最高機關之決定，得以命令裁減經費，遇收人特別短少時，依預算程序修正後，亦得裁減之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":63,"條號":"第五十八條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":64,"條號":"第五十九條","內容":"大宗動產不動產之買賣，非依該年度預算施行倏例之所定不得為之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":65,"條號":"第六十條","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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":66,"條號":"第六十一條","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分外，應即停止使用。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":67,"條號":"第六十二條","內容":"會計年度終了時，其國庫賸餘及尚未收得之收入，應即轉賬加入下年度之歲入，其已發生而尚未清償之債務及契約責任，應即轉賬加入下年度之歲出。\n　　因前項情形而轉賬加入下年度歲出預算之經費，應通知中央主計機關，中央審計機關及財政部，並證明之。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":68,"條號":"第六十三條","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，均視為結餘轉賬加入下年度之歲入。","法條編號":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":69,"條號":"第六十四條","內容":"繼續經費在一會計年度終了時，未經使用部分，得轉賬加入下年度使用之。\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":"02301:02301:1937-03-19-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":"02301:1937-03-19-全文修正","順序":70,"章名":"第六章 中央政府追加預算及非常預算","法條編號":"02301:02301:1937-03-19-全文修正:70","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":"02301:1937-03-19-全文修正","順序":71,"條號":"第六十五條","內容":"單位預算之主管機關，因左列情形之一，得依第五十六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致費用超過法定預算時。\n　　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":"02301:02301:1937-03-19-全文修正:71","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":"02301:1937-03-19-全文修正","順序":72,"條號":"第六十六條","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。\n　　法定歲入有特別短收之情勢不能依第五十七條辦法調整時，應由財政部籌劃抵補，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":"02301:02301:1937-03-19-全文修正:72","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":"02301:1937-03-19-全文修正","順序":73,"條號":"第六十七條","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":"02301:02301:1937-03-19-全文修正:73","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":"02301:1937-03-19-全文修正","順序":74,"條號":"第六十八條","內容":"有左列情事之一時，行政院得提出非常預算。\n　　一、國防緊急設施。\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。","法條編號":"02301:02301:1937-03-19-全文修正:74","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":"02301:1937-03-19-全文修正","順序":75,"條號":"第六十九條","內容":"非常預算之概算，其核定程序准用第三十三條第一項第二項之規定，但概算經核定後，得即執行。\n　　擬定非常預算及其施行條例，由行政院提出於立法院。","法條編號":"02301:02301:1937-03-19-全文修正:75","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":"02301:1937-03-19-全文修正","順序":76,"章名":"第七章 地方政府預算","法條編號":"02301:02301:1937-03-19-全文修正:76","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":"02301:1937-03-19-全文修正","順序":77,"條號":"第七十條","內容":"省政府應於每年三月一日前決定下年度全省施政方針，令行所屬機關遵照擬訂其施政計劃及事業計劃，並各依其計劃，按照中央主計機關規定格式，擬編下年度之概算。","法條編號":"02301:02301:1937-03-19-全文修正:77","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":"02301:1937-03-19-全文修正","順序":78,"條號":"第七十一條","內容":"省政府概算及預算之機關單位分級如左：\n　　第一級機關單位。\n　　省政府與其直轄機關及其所屬各級機關。\n　　各廳與其直轄機關及其所屬各級機關。\n　　第二級機關單位。\n　　省政府之直轄機關及其所屬各級機關。\n　　各廳之直轄機關及其所屬各級機關。\n　　省政府或各廳本機關。\n　　第三級以下各機關單位依次遞推。\n　　各級機關單位概算之籌劃擬編，預算之編造程序及各機關主管長官與其主辦歲計人員間之權限，準用關於中央機關各該事項之規定。","法條編號":"02301:02301:1937-03-19-全文修正:78","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":"02301:1937-03-19-全文修正","順序":79,"條號":"第七十二條","內容":"省政府總概算書及總預算書之編造，分別準同關於中央政府總概算書總預算書之規定，但關於機關別之各表，在概算按第一級機關單位編造，在預算按第二級機關單位編造。","法條編號":"02301:02301:1937-03-19-全文修正:79","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":"02301:1937-03-19-全文修正","順序":80,"條號":"第七十三條","內容":"每年五月一日前，省政府應編就下年度之總概算書，送由中央主計機關審編後，轉送行政院。\n　　前項總概算書，省政府應另備一份逕送財政部，財政部有意見時，得通知中央主計機關。","法條編號":"02301:02301:1937-03-19-全文修正:80","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":"02301:1937-03-19-全文修正","順序":81,"條號":"第七十四條","內容":"行政院收到前條第一項省總概算書後，分別交送各主管機關簽註意見由行政院會議審定其計劃及概數，經中央核定概算之最高機關核定後，於七月一日前發交中央主計機關轉發各該省政府。","法條編號":"02301:02301:1937-03-19-全文修正:81","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":"02301:1937-03-19-全文修正","順序":82,"條號":"第七十五條","內容":"省政府應按中央核定概算之最高機關核定之經費及收入概數，擬定其預算，送由中央主計機關轉送立法院審議之。\n　　前項審議，準用關於中央政府預算審議之規定。","法條編號":"02301:02301:1937-03-19-全文修正:82","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":"02301:1937-03-19-全文修正","順序":83,"條號":"第七十六條","內容":"總預算經立法院議決後由中央政府於十一月十五日前公布之。","法條編號":"02301:02301:1937-03-19-全文修正:83","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":"02301:1937-03-19-全文修正","順序":84,"條號":"第七十七條","內容":"省政府所屬之各機關編造分配預算，準用關於中央各機關分配預算規定。但其核定均由第一級機關單位之主管長官為之，預算科目之流用亦同。","法條編號":"02301:02301:1937-03-19-全文修正:84","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":"02301:1937-03-19-全文修正","順序":85,"條號":"第七十八條","內容":"省政府第二預備金及第一級機關單位之第一預備金之設定支用，預算之追加及非常預算，準用關於中央政府各該事項之規定。\n　　預算經費之裁減，得由省政府會議定之，並呈報行政院。","法條編號":"02301:02301:1937-03-19-全文修正:85","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":"02301:1937-03-19-全文修正","順序":86,"條號":"第七十九條","內容":"關於省預算支出收入之執行，契約之訂立，公有營業之舉辦，省歲計人員之職掌責任及會計年度終了時，一切事項之結束，準用關於中央政府預算各該事項之規定。","法條編號":"02301:02301:1937-03-19-全文修正:86","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":"02301:1937-03-19-全文修正","順序":87,"條號":"第八十條","內容":"直隸於行政院之市政府，每年六月一日前，應擬編下年度總概算書。\n　　前項總概算書，依第七十三條及第七十四條之程序核定後，於九月一日前發還之。","法條編號":"02301:02301:1937-03-19-全文修正:87","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":"02301:1937-03-19-全文修正","順序":88,"條號":"第八十一條","內容":"經前條核定後，直隸於行政院之市政府應擬定預送市議會審議，市議會未成立時，送由中央主計機關轉送立法院審議之。\n　　前項預算經市議會議決者，由市政府公布，經立法院議決者，由中央政府公布，均於十二月一日前為之。\n　　市政府公布之預算，應分送中央主計機關，中央審計機關及財政部備查。","法條編號":"02301:02301:1937-03-19-全文修正:88","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":"02301:1937-03-19-全文修正","順序":89,"條號":"第八十二條","內容":"除前二條規定外，直隸於行政院之市政府其概算及預算程序，準用關於省概算及預算之規定。","法條編號":"02301:02301:1937-03-19-全文修正:89","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":"02301:1937-03-19-全文修正","順序":90,"條號":"第八十三條","內容":"縣政府及隸屬於省之市政府，每年應擬編下年度總概算書，於七月一日前送請省政府審定。\n　　省政府收到前項總概算書後，應交各主管機關簽註意見，由省政府會議審定，其計畫及概數，於九月一日前發還之。","法條編號":"02301:02301:1937-03-19-全文修正:90","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":"02301:1937-03-19-全文修正","順序":91,"條號":"第八十四條","內容":"經前條審定後，縣市政府應擬定預算送縣市議會審議，縣市議會未成立時，送省政府會議審定之。\n　　前項預算，經縣市議會議決或省政府會計審定後，由縣市政府於十二月一日前公布，並由省政府彙送中央主計機關中央審計機關及財政部備查。","法條編號":"02301:02301:1937-03-19-全文修正:91","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":"02301:1937-03-19-全文修正","順序":92,"章名":"第八章 附則","法條編號":"02301:02301:1937-03-19-全文修正:92","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":"02301:1937-03-19-全文修正","順序":93,"條號":"第八十五條","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":"02301:02301:1937-03-19-全文修正:93","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":"02301:1937-03-19-全文修正","順序":94,"條號":"第八十六條","內容":"關於省及直隸於行政院之市之預算事項，為本法所未規定者，其補充辦法由中央主計機關會同中央審計機關及財政部訂定之。","法條編號":"02301:02301:1937-03-19-全文修正:94","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":"02301:1937-03-19-全文修正","順序":95,"條號":"第八十七條","內容":"關於縣之隸屬於省市之預算事項，為本法所未規定者，其補充辦法由各該省政府擬訂，送財政部會同中央主計機關，中央審計機關核定之。","法條編號":"02301:02301:1937-03-19-全文修正:95","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":"02301:1937-03-19-全文修正","順序":96,"條號":"第八十八條","內容":"第一條第二項所稱與省市縣政府相當之地方政治機關，其預算事項為本法所未規定者，分別準用前二條之規定。","法條編號":"02301:02301:1937-03-19-全文修正:96","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":"02301:1937-03-19-全文修正","順序":97,"條號":"第八十九條","內容":"本法施行日期，以命令定之。","法條編號":"02301:02301:1937-03-19-全文修正:97","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"]}