日本历年财政收支 upto2010 Revenues and Expenditures in General Account

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Summary of Revenues and Expenditures in General Account

(Unit: million yen)

(Note)

1. Until FY2008: Settlement; FY2009: Second revised budget; FY2010: Initial budget

2. As a result of settlement, some degree of surpluses (which is called carried-over surpluses in Article 41 of the Public Finance Act (PFA) ) is normally generated. In regard

to the usage of the surpluses, some of them are earmarked for specific expenditure items, such as carried-over expenditures. Excluding these earmarked surpluses, the use of carried-over surpluses is prescribed in Article 6 of the PFA, which states as follows:

"In cases where surplus is generated in each fiscal year, an amount exceeding half the amount of the said surplus shall, unless otherwise required by other laws, be used for the redemption of public bonds and repayment of borrowing within two years from the said fiscal year in which the surplus was generated."

3. Total figure includes "Refunding to the Settlement Adjustment Fund" (718,175.674 million yen) in addition to general expenditures, local allocation tax grants, etc. and national

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