{"created":"2022-12-07T23:36:32.850254+00:00","id":2019599,"links":{},"metadata":{"_buckets":{"deposit":"df7f826a-35b4-48cb-bb76-93cda9804388"},"_deposit":{"id":"2019599","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2019599"},"status":"published"},"_oai":{"id":"oai:d-repo.ier.hit-u.ac.jp:02019599","sets":["1621381693680:1670456122348"]},"author_link":[],"item_1551264308487":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"中央財政―一般会計の歳入歳出決算（経常部・臨時部別）：長期経済統計　財政支出　第2表","subitem_title_language":"ja"},{"subitem_title":"Revenues and Expenditures of the General Account by Ordinary and Extraordinary Category（Settlement Figures）: Estimates of long-term economic statistics of Japan Government expenditure Table 2","subitem_title_language":"en"}]},"item_1551264846237":{"attribute_name":"Summary 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Classification","subitem_1591259688049":"https://vocabularies.cessda.eu/urn/urn:ddi:int.cessda.cv:TopicClassification","subitem_1591259688513":"Other"}]},"item_1635990257751":{"attribute_name":"Note","attribute_value_mlt":[{"subitem_text_language6":"ja","subitem_text_value":"注　1．一般会計の歳入・歳出のおのおのについて，経常部・臨時部の区別が明示されたのは，明治22年4月の「会計規則」および「歳入歳出予算概定順序」であるが，経常・臨時の用語は，明治14年4月の「会計法」に始まり，また明治6年12月制定の府県および院省の「金穀出納順序」には「常費臨時費」の区別が示されている．したがって明治第1期にまでさかのぼって経常・臨時の2部に区分して整理することができる．この区分は，その後昭和21会計年度まで続いたが，昭和22年財政法の制定にともない，昭和22会計年度から廃止された．経常部・臨時部をわかつ規準は明示されていないが，掲上されている内容によって次のように要約される．歳入　経常部：租税，印紙収入，官業および官有財産収入，免許および手数料，預金利子繰入れ等．臨時部：官有物払下代，地方分担納付金，公債募集金，一時借入金，償金繰入れ，その他特別会計からの繰入れ，献納金．、歳出　経常部：毎年経常的に支出される項目．臨時部：建築費，営繕費，公共土木費等の支出（維持・補修的な支出は経常部で処理），各種の補助費（特に土木費関係），災害復旧費，臨時的軍事支出等．一般に投資的，臨時的，多額的な性格の項目とみてよい．　2．a）剰余率＝（歳入決算－歳出決算）／歳入決算、本表は，経常・臨時別に歳入と歳出の差額を算出し，剰余率を算出した．歳入・歳出決算額の意味は，第1表の注に示したとおりである．決算の結果，歳出が歳入を超過することはありえないが，逆に歳入が歳出を超過して剰余を生じる関係は次のように整理される．収入済歳入額－支出済歳入額＝決算上の剰余金、決算上の剰余金－歳出繰越財源所要額＝純剰余金、純剰余金＝前年度以前剰余金未使用額＋新規純剰余金、したがって本表で示した剰余率は，決算上の剰余金の収入済歳入額に対する比率である．"}]},"item_title":"中央財政―一般会計の歳入歳出決算（経常部・臨時部別）：長期経済統計　財政支出　第2表","item_type_id":"40007","owner":"1","path":["1670456122348"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-12-08"},"publish_date":"2022-12-08","publish_status":"0","recid":"2019599","relation_version_is_last":true,"title":["中央財政―一般会計の歳入歳出決算（経常部・臨時部別）：長期経済統計　財政支出　第2表"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-03-13T02:48:16.795674+00:00"}