Page:Japan by the Japanese (1904).djvu/683

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APPENDICES
641

freed from the liability. But in case the term of prescription is fixed by special law the provision of such law shall be followed.

VII.—Surplus. Transfer of Appropriations to another Financial Year. Receipts not provided in the Budget. Refunding of Appropriation.

Article XX.—When there occurs a surplus in the annual accounts of a financial year it shall be carried over to the revenues of the next financial year.

Article XXI.—In case any express permission is specially provided in the Budget, or in case expenses have not been wholly paid out during a financial year on account of delays caused by unavoidable circumstances in the progress of any work or manufacture which had to be completed within the said financial year, the appropriations may be carried over to, and disbursed in, the succeeding year.

Article XXII.—In case the total amount of a continuing expenditure fund is determined for any work, manufacture, or any other undertakings which require a number of years for completion, the surplus of each financial year may be successively carried over and disbursed until the end of the year in which the said work, manufacture, or other undertakings shall be finished.

Article XXIII.—Money paid back for refunding sums which had been paid out in mistake or had been overpaid, receipts belonging to a financial year of which the accounts of receipts and payments have been finished, and all other receipts not provided in the Budget, shall be taken into the revenue of the current financial year. However, in the case of an advance payment of a disbursement in approximate amounts, or of a disbursement by a temporary interchange of items which has been made in accordance with the provisions of law or Imperial ordinance, the sums of money paid back may be applied for refunding the respective appropriations out of which they had been originally paid.

VIII.—Works under the Government. The Sale and Purchase and Lending and Borrowing of Objects.

Article XXIV.—Excepting the cases otherwise prescribed by law or Imperial ordinance, works under the Government, and the sale and purchase and lending and borrowing of articles, shall be put to competition by giving public notice. In the following cases, however, contracts may be entered into at discretion without resorting to the competitive means:

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