Treasury Fund System - Treasury Fund System

Japanese: 国庫金制度 - こっこきんせいど

This is the system for accounting for treasury funds, which are cash belonging to the national treasury, and is also called the treasury system. In addition to receipts and payments of expenditures recorded in the budget, receipts and payments of all treasury funds, such as deposits and custodial deposits, must go through the treasury. This is called the "principle of unified treasury." Based on this principle, and pursuant to the provisions of Article 26 of the Bank of Japan Act and Article 34, paragraph 1 of the Accounting Act, all types of treasury funds are handled centrally at the Bank of Japan. This method ensures strict audits and makes it possible to efficiently manage treasury funds.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

国庫に属する現金である国庫金を出納経理する仕組みのことで，国庫制度ともいう。予算に計上されている歳出入の受払いのほか，保管金，供託金などのすべての国庫金の受払いは，国庫を通じなければならない。これを〈国庫統一の原則〉という。この原則のもとに，日本銀行法26条，会計法34条の1項の規定に基づいて，すべての種類の国庫金は，日本銀行に集中して出納事務がなされる。この方法により，会計検査の厳正を期することができるとともに，国庫金の効率的運用を図ることが可能となる。

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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