Transference - Iyou

Japanese: 移用 - いよう

Regarding the expenditure budget (→ budget) and continuing expenses, the transfer of amounts between organizations (departments, etc.) within a ministry or agency, or between items (purposes) within an organization, with the approval of the Minister of Finance, within the scope of the Diet's prior resolution (Financial Law, Article 33, Paragraph 1, proviso). Since the expenditure budget and continuing expenses are divided by ministry, organization, and item and approved by the Diet, changes to them are not permitted in principle. However, if a supplementary budget were to be prepared even for a small change, there is a risk that the smoothness and efficiency of administrative and financial management would be excessively impaired, so transfers are permitted within the scope approved by the Diet by law or general budget provisions.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

歳出予算（→予算）や継続費について，あらかじめ国会の議決を経た範囲で，財務大臣の承認を得て，一つの省庁内の組織（部局など）の間，あるいは一つの組織内の項（目的）の間で金額を移動させること（財政法33条1項但書）。歳出予算や継続費は省庁別，組織別，項別に区分されて国会により議決されているため，本来これの変更は認められない。しかし小さな変更であっても補正予算を組まなければならないとすると，行財政の運営の円滑さや効率性を過度にそこなうおそれがあるので，法律または予算総則によって国会が認めた範囲で移用が認められている。

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