{"total":86,"total_page":1,"page":1,"limit":500,"filter":{"版本編號":["02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":0,"條號":"法律名稱","內容":"預算法","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":1,"章名":"第一章  通則","法條編號":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-全文修正","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":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-全文修正","順序":3,"條號":"第二條","內容":"各主管機關依其施政計畫初步估計之收支，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畫，稱分配預算。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":4,"條號":"第三條","內容":"稱各機關者，謂中央政府各級機關；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。\n　　各級機關單位之分級，由中央主計機關定之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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：歲入之供特殊用途者，為特種基金，其種類如左：\n　　　（一）供營業循環運用者，為營業基金。\n　　　（二）依法定或約定之條件，供償還債本之用者，為償債基金。\n　　　（三）為國內外機關、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　　　（四）凡經付出仍可收回，而非用於營業者，為非營業循環基金。\n　　　（五）其他基金，各依用途定其名稱。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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。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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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，其以前年度之結餘，視為本年度之歲入。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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，其預算預備金及以前年度之結欠，視為本年度之歲出。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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、資本門。\n　　歲入，除增加債務與減少資產及收回投資為資本收入應屬資本門外，均為經常收入，應列經常門。\n　　歲出，除減少債務與增置或擴充、改良資產及增加投資為資本支出，應屬資本門外，均為經常支出，應列經常門。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":12,"條號":"第十一條","內容":"政府歲入及歲出，均應編入其預算。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-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":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-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":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-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":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-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。\n　　總預算應以各單位預算之歲入、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":"02301:02301:1971-12-10-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":"02301:1971-12-10-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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","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　　特種基金之適用附屬單位預算者，除法律另有規定外，依本法之規定。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-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":"02301:02301:1971-12-10-全文修正:19","現行版":"非現行","版本追蹤":"02301:1948-05-01-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1971-12-10-全文修正","順序":20,"條號":"第十九條","內容":"政府設立之特種基金，除其預算編審程序依本法規定辦理外，其收支保管辦法，由行政院定之，並送立法院。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":21,"條號":"第二十條","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　　第一預備金於公務機關單位預算中設定之，其數額不得超過經常支出總額百分之一。\n　　第二預備金於總預算中設定之，其數額視財政情況決定之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":22,"條號":"第二十一條","內容":"政府經常收支，應保持平衡，非因預算年度有異常情形，資本收入不得充經常支出之用。但經常收支如有賸餘，得移充資本支出之財源。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":23,"條號":"第二十二條","內容":"政府徵收賦稅、規費及因實施管制所發生之收入，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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":24,"條號":"第二十三條","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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":25,"條號":"第二十四條","內容":"政府大宗動產、不動產之買賣或交換，均須依據本法所定預算程序為之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":26,"條號":"第二十五條","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發行國庫券時，依國庫法規定辦理。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":27,"章名":"第二章  預算之籌劃擬編及核定","法條編號":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-全文修正","順序":28,"條號":"第二十六條","內容":"中央主計機關、審計部、財政部及其他有關機關應於籌劃擬編概算前，依左列所定範圍，將可供決定下年度施政方針之參考資料送行政院：\n　　一、中央主計機關應供給以前年度財政經濟狀況之會計統計分析資料，及下年度全國總資源供需之趨勢，與增進公務及財務效能之建議。\n　　二、審計部應供給審核以前年度預算執行之有關資料，及財務上增進效能與減少不經濟支出之建議。\n　　三、財政部應供給以前年度收入狀況，財務上增進效能與減少不經濟支出之建議及下年度財政措施，與最大可能之收入額度。\n　　四、其他有關機關，應供給與決定施政方針有關之資料。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":29,"條號":"第二十七條","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之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":30,"條號":"第二十八條","內容":"中央主計機關應遵照施政方針，擬訂下年度預算編審辦法，呈報行政院核定，分行各機關依照辦理。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":31,"條號":"第二十九條","內容":"各主管機關遵照施政方針，並依照行政院核定之預算編審辦法，擬定其所主管範圍內之施政計畫及事業計畫與歲入、歲出概算，送行政院。\n　　前項施政計畫，其新擬或變更部分超過一年度者，應附具全部計畫。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":32,"條號":"第三十條","內容":"前條所定之施政計畫及概算，得視需要，為長期之規劃擬編；其辦法由行政院定之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":33,"條號":"第三十一條","內容":"中央主計機關依法審核各類概算時，應視事實需要，聽取各主管機關關於所編概算內容之說明。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":34,"條號":"第三十二條","內容":"行政院根據中央主計機關之審核報告，核定各主管機關概算時，其歲出部分得僅核定其額度，分別行知主管機關轉令其所屬機關，各依計畫，並按照編審辦法，擬編下年度之預算。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":35,"條號":"第三十三條","內容":"各機關單位預算，歲入應按來源別科目編製之；歲出應按政事別、計畫或業務別與用途別科目編製之；各項計畫，除工作量無法計算者外，應分別選定工作衡量單位，計算公務成本編列。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":36,"條號":"第三十四條","內容":"繼續經費預算之編製，應列明全部計畫之經費總額及各年度之分配額；各年度之分配額，編列各該年度預算。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":37,"條號":"第三十五條","內容":"附屬單位預算中，關於營業基金預算之擬編，依左列規定辦理：\n　　一、各國營事業主管機關，應依照核定之事業計畫，就其所管事業，分別指示所屬各機關擬定業務計畫；根據業務計畫，擬編預算。\n　　二、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及其投資計畫之成本與效益分析。\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　　三、新創事業之預算，準用前款第一目至第三目之規定。\n　　四、國營事業之辦理移轉、停業或撤銷時，其預算應就資產負債之清理及必需之費用編列之。\n　　五、營業收支之估計，應各依其業務情形，訂定計算標準；其應適用成本計算者，並應附具成本計算方式、單位成本、耗用人工及材料之數量與有關資料，並將變動成本與固定成本分析之。\n　　六、盈餘分配及虧損填補之程序如左：\n　　　（一）盈餘分配程序：\n　　　　甲、填補歷年虧損。\n　　　　乙、繳納所得稅。\n　　　　丙、提存公積金。\n　　　　丁、撥付股息。\n　　　　戊、分配股東紅利。\n　　　　己、未分配盈餘。\n　　　（二）虧損填補程序：\n　　　　甲、撥用未分配之盈餘。\n　　　　乙、撥用公積金。\n　　　　丙、折減資本。\n　　　　丁、股東出資填補。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":38,"條號":"第三十六條","內容":"附屬單位預算中，營業基金以外其他特種基金預算之擬編，凡為盈虧及成本計算者，準用前條之規定；其不為盈虧及成本計算者，均應依第二十八條之規定辦理。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":39,"條號":"第三十七條","內容":"單位預算應編入總預算者，在歲入為來源別科目及其數額，在歲出為計畫或業務別科目及其數額。但涉及國家機密者，其編列方式得不在此限。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":40,"條號":"第三十八條","內容":"附屬單位預算應編入總預算者，在營業基金為盈餘之應解庫額及虧損之由庫撥補額與資本之由庫增撥或收回額；在其他特種基金，為由庫撥補額或應繳庫額。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":41,"條號":"第三十九條","內容":"各機關單位預算暨附屬單位預算，應分別依照規定期限送達各該主管機關。\n　　各國營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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":42,"條號":"第四十條","內容":"各主管機關應審核其主管範圍內之歲入、歲出預算及事業預算，加具意見，連同各所屬機關以及本機關之單位預算暨附屬單位預算，依規定期限，彙轉中央主計機關；同時應將整編之歲入預算，分送財政部。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":43,"條號":"第四十一條","內容":"財政部應就各主管機關所送歲入預算，加具意見，連同本部主管歲入預算，綜合編送中央主計機關。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":44,"條號":"第四十二條","內容":"中央主計機關將各類歲出預算及財政部綜合擬編之歲入預算，彙核整理，編成中央政府總預算案，並將各附屬單位預算，包括營業及非營業者彙案編成綜計表，加具說明，連同各附屬單位預算，隨同總預算案，呈行政院提出行政院會議。\n　　前項總預算案歲入、歲出未平衡時，應會同財政部提出彌補辦法。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":45,"條號":"第四十三條","內容":"中央政府總預算案暨附屬單位預算及其綜計表，經行政院會議決定後，交中央主計機關彙編，由行政院於三月底以前提出立法院審議，並附送施政計畫。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":46,"條號":"第四十四條","內容":"各機關概算、預算之擬編、核轉及核定期限以及應行編送之份數，除本法已有規定者外，由行政院定之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":47,"章名":"第三章  預算之審議","法條編號":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-全文修正","順序":48,"條號":"第四十五條","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，分別報告施政計畫及歲入、歲出預算編製之經過。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":49,"條號":"第四十六條","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；歲出以擬設定或擬變更之支出為限，審議時應就機關別及政事別分別決定之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":50,"條號":"第四十七條","內容":"特種基金預算之審議，在營業基金以業務計畫、營業收支、生產成本、資金運用、轉投資及重大之建設事業為主；在其他特種基金，以基金運用計畫為主。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":51,"條號":"第四十八條","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；預算中有應守秘密之部分，不予公布。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":52,"條號":"第四十九條","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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":53,"章名":"第四章  預算之執行","法條編號":"02301:02301:1971-12-10-全文修正:53","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":"02301:1971-12-10-全文修正","順序":54,"條號":"第五十條","內容":"各機關應按其法定預算，並依中央主計機關之規定編造歲入、歲出分配預算。\n　　前項分配預算，應依實施計畫按月或按期分配，均於預算實施前為之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":55,"條號":"第五十一條","內容":"各機關分配預算，應遞轉中央主計機關核定之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":56,"條號":"第五十二條","內容":"前條核定之分配預算，應即由中央主計機關通知財政部及審計部，並將核定情形，通知其主管機關及原編造機關。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":57,"條號":"第五十三條","內容":"各機關於分配預算執行期間，如因變更原定實施計畫，或調整實施進度及分配數，而有修改分配預算之必要者，其程序準用第五十條至第五十二條之規定。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":58,"條號":"第五十四條","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；其超收應一律解庫，不得逕行坐抵或挪移墊用。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":59,"條號":"第五十五條","內容":"各機關執行歲出分配預算，應按月或分期實施計畫之完成進度與經費支用之實際狀況逐級考核之；其下月或下期之經費不得提前支用，遇有賸餘時，除依第六十三條核定列為準備者外，得轉入下月或下期繼續支用。但以同年度為限。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":60,"條號":"第五十六條","內容":"各編製附屬單位預算之機關，應依其業務情形編造分期實施計畫及收支估計表，呈由各該主管機關核定執行並轉送中央主計機關、審計部及財政部備查。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":61,"條號":"第五十七條","內容":"附屬單位預算之執行，確因市場狀況之重大變遷或業務之實際需要，報經行政院核准者，得不受第二十三條至第二十五條之限制，仍應補辦預算。\n　　公務機關因其業務附帶有事業或營業行為之作業者，該項預算之執行，準用前項之規定。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":62,"條號":"第五十八條","內容":"總預算內各機關、各政事及計畫或業務科目間之經費，不得互相流用。但法定由行政院統籌支撥之科目及第一預備金，不在此限。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":63,"條號":"第五十九條","內容":"各機關之歲出分配預算，其計畫或業務科目之各用途別科目中有一科目之經費不足，而他科目有賸餘時，應按中央主計機關之規定流用之。但不得流用為用人經費。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":64,"條號":"第六十條","內容":"各機關執行歲出分配預算遇經費有不足時，應報請上級主管機關核定，轉請中央主計機關備案，始得支用第一預備金，並由中央主計機關通知審計部及財政部。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":65,"條號":"第六十一條","內容":"各機關應就預算配合計畫執行情形，按照中央主計機關之規定編製報告，呈報主管機關核轉中央主計機關、審計部及財政部。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":66,"條號":"第六十二條","內容":"中央主計機關對於各機關執行預算之情形，得視事實需要，隨時派員調查之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":67,"條號":"第六十三條","內容":"中央主計機關審核各機關報告，或依前條規定實地調查結果發現該機關未依進度完成預定工作，或原定歲出預算有節減之必要時，得協商其主管機關呈報行政院核定，將其已定分配數或以後各期分配數之一部或全部，列為準備，俟有實際需要，專案核准動支。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":68,"條號":"第六十四條","內容":"各機關有左列情形之一，得經行政院核准動支第二預備金及其歸屬科目金額之調整，事後由行政院編具動支數額表，送請立法院審議：\n　　一、原列計畫費用因事實需要奉准修訂致原列經費不敷時。\n　　二、原列計畫費用因增加業務量致增加經費時。\n　　三、因應政事臨時需要必須增加計畫及經費時。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":69,"條號":"第六十五條","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。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":70,"條號":"第六十六條","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分，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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":71,"條號":"第六十七條","內容":"會計年度結束後，國庫賸餘應即轉入下年度。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":72,"條號":"第六十八條","內容":"第六十六條規定轉入下年度之歲出應付款，應於會計年度結束期間後十日內，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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":73,"條號":"第六十九條","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，轉帳加入下年度之歲入。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":74,"條號":"第七十條","內容":"繼續經費之按年分配額，在一會計年度結束後，未經使用部分，得轉入下年度支用之。\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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":75,"章名":"第五章  追加預算及特別預算","法條編號":"02301:02301:1971-12-10-全文修正: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":"02301:1971-12-10-全文修正","順序":76,"條號":"第七十一條","內容":"各機關因左列情形之一，得請求提出追加歲出預算：\n　　一、依法律增加業務或事業致增加經費時。\n　　二、依法律增設新機關時。\n　　三、所辦事業因重大事故經費超過法定預算時。\n　　四、依有關法律應補列追加預算者。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":77,"條號":"第七十二條","內容":"前條各款追加歲出預算之經費，應由財政部提出追加歲入預算平衡之。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":78,"條號":"第七十三條","內容":"法定歲入有特別短收之情勢，不能依第六十五條辦法調整時，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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":79,"條號":"第七十四條","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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":80,"條號":"第七十五條","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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":81,"條號":"第七十六條","內容":"特別預算之審議程序，準用本法關於總預算之規定。但合於前條第一款至第三款者，為因應情勢之緊急需要，得先支付其一部。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":82,"章名":"第六章  附則","法條編號":"02301:02301:1971-12-10-全文修正:82","現行版":"非現行","版本追蹤":"02301:1948-05-01-全文修正"},{"法律編號":"02301","法律編號:str":"預算法","版本編號":"02301:1971-12-10-全文修正","順序":83,"條號":"第七十七條","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":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":84,"條號":"第七十八條","內容":"地方政府預算，另以法律定之。\n　　前項法律未制定前，準用本法之規定。","法條編號":"02301:02301:1971-12-10-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":"02301:1971-12-10-全文修正","順序":85,"條號":"第七十九條","內容":"本法自公布日施行。","法條編號":"02301:02301:1971-12-10-全文修正:85","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"]}