Enforcement Decree Of The National Finance Act
Article 1 (Purpose)
Article 2 (Establishment, etc. of National Financial Management Plans)
Article 3 (Evaluation of Outcome of Fiscal Projects)
Article 4 (Evaluation of Outcome of Fiscal Projects)
Article 4-2 (Standards for Designation of Survey and Research Institutions Specialized in Evaluation, etc. of Fiscal Projects)
Article 5 (Publication of Fiscal Information)
Article 6 (Composition and Management of Advisory Council on Fiscal Policy)
SECTION 1 General Provisions
Article 7 (Classification of Budgetary Items)
Article 8 (Approval of Acts of Incurring Expenditure during Subsequent Years for Specified Carryover Fund)
Article 9 (Particulars of Gender-Sensitive Budget and Standards for Preparation thereof, etc.)
Article 9-2 Deleted.
SECTION 2 Formulation of Budget Bill
Article 10 (Contents of Budget Requests)
Article 11 (Reduction in Budget for Independent Government Bodies, etc.)
Article 11-2 (Scope of Large-Scale Projects)
Article 12 (Projects with Apportionment in Lump Sum)
Article 13 (Preliminary Feasibility Study)
Article 13-2 (Procedures for Granting Exemptions from Preliminary Feasibility Studies)
Article 14 (Large-Scale Development Projects)
Article 14-2 (Exception to Formulation of Budget Bill As Continuing Expenditure)
SECTION 3 Budget Execution
Article 15 (Preparation of Budget Allocation Request)
Article 16 (Budget Allocation)
Article 17 (Budget Reallocation)
Article 18 (Notice of Guidelines for Budget Execution)
Article 19 (Diversion, Use, and Transfer of Budget)
Article 20 (Carryover of Expenditure Budget)
Article 21 (Control of Total Project Costs)
Article 22 (Assessment of Feasibility)
Article 23 (Allocation of Reserve Funds)
Article 24 (Exception to Principles of Comprehensiveness of Budget)
Article 25 (Management of Subsidies)
CHAPTER III (Articles 26 and 27) Deleted.
Article 28 (Preparation of Draft Fund Management Plans)
Article 28-2 (Particulars of Gender-Sensitive Fund Management Plans and Standards for Preparation thereof, etc.)
Article 29 (Revision to Fund Management Plans)
Article 30 (Contents of Fund Carryover Statement)
Article 31 (Entities subject to Establishment of Medium-and Long-Term Fund Financial Management Plans and Procedures, etc. for Establishment thereof)
Article 32 Deleted.
Article 33 (Composition and Management of Deliberative Council on Fund Management)
Article 34 Deleted.
Article 35 (Composition and Management of Asset Management Committee)
Article 36 (Guidelines for Execution of Fund Management Plans)
Article 37 (Selection, etc. of Financial Institution for Integrated Management of Surplus Funds)
Article 37-2 (Evaluation of Fund Management)
Article 38 (Composition and Management of Fund Management Evaluation Team)
Article 39 (Provisions Applicable Mutatis Mutandis)
Article 40 (Enactment of and Amendment to Statutes that Entails Treasury Burden)
Article 41 (Restriction on Rebate or Reduction of National Taxes)
Article 42 (Submission of Proposals for Tax Reduction or Exemption)
Article 43 (Management of State Obligations)
Article 44 (Bearing and Management of State's Guarantee Obligations)
Article 45 (Handling of Money in Custody)
Article 46 (Management of Securities)
Article 47 (Keeping of Accounting Books)
Article 48 (Control of Financial Execution)
Article 48-2 (Provision of Finance-related Information for the National Assembly)
Article 49 (Deliberative Council on Budget Execution)
Article 50 (Citizen Monitoring against Unlawful Spending of Budget and Funds)
Article 51 (Establishment and Operation of Reporting Center on Extravagant Budget Spending)
Article 51-2 (Payment of Monetary Reward)
Article 52 (Training of Finance-Related Public Officials)
Article 53 (Handling of Personally Identifiable Information)