One of the auxiliary bodies of the mayor of an ordinary local government, responsible for accounting affairs such as disbursement and disbursement. It was abolished by the 2006 revision of the Local Autonomy Law, and an accounting manager was appointed. Before the revision, the prefecture had one treasurer, and the city, town, and village had one treasurer. They are special positions, appointed by the mayor with the consent of the assembly, and serve a four-year term. Unlike vice governors and deputy mayors (vice mayors), they cannot be dismissed by the mayor during their term (Local Autonomy Law before the 2006 revision, Article 168). The treasurer and the treasurer carry out the accounting affairs of the local government (Article 170), and also have the authority to review expenditure orders issued by the mayor as to whether they are legal, illegal, and whether expenditures can be made (Article 232-4). Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
出納その他の会計事務を担う,普通地方公共団体の長の補助機関の一つ。2006年の地方自治法改正により廃止され,会計管理者が置かれるようになった。改正前の地方自治法では出納長が都道府県に,収入役が市町村に,原則として 1人置かれた。特別職で,長が議会の同意を得て選任し,任期は 4年。副知事,助役(副市町村長)と異なり,任期中は長によって解職されない(2006年改正前地方自治法168)。出納長,収入役は,その地方公共団体の会計事務を行ない(170条),また,長の発する支出命令に対し,その適法,違法,支出の能否を審査する権限をもった(232条の4)。
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