…The following are rules that constitute the nation's administrative legislation. (1) Board of Audit Rules In addition to the provisions of the Board of Audit Act, these are legal regulations that the Board of Audit prescribes on matters necessary for auditing (Article 38 of the Board of Audit Act). Although the Board is an administrative organ, its establishment is recognized under the Constitution (Article 90 of the Constitution), it has a high degree of independence from the Cabinet, and it has exclusive disciplinary power over the above matters. … From [Order] … *Some of the terminology used in the "Board of Audit Regulations" is explained below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…国の行政立法としての規則には次のものがある。(1)会計検査院規則 会計検査院法の定めのほかに,会計検査院が会計検査に関し必要な事項について定める法的規律である(会計検査院法38条)。同院は行政機関ではあるが,憲法上その設置が認められ(憲法90条),内閣に対し高度の独立性を有しており,上記の事項について排他的な規律権を有する。… 【命令】より… ※「会計検査院規則」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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