I hereby give My Sanction, with the advice of the Privy Council, to the Law concerning the abolition of the Temporary Wartime Regulations of the Account Law approved by the Imperial Diet and cause the same to be promulgated.
Signed:HIROHITO, Seal of the Emperor
This twenty-first day of eleventh month of the twenty-first year of Showa (November 21, 1946)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister of Finance ISHIBASHI Tanzan
Art.1. Temporary Wartime Regulations of the Account Law shall be abolished.
Art.2. A part of the Account Law shall be revised as follows:
In Art.11, "Contract extending over the following year" shall read "Contract to be borne by the National Treasury."
Proviso of Art.21 shall be deleted.
In Art.27, under the provision "expenses, the disbursement of which is not completed during the fiscal years," "subsidy expenses, of which, disbursement is not completed during the fiscal year in consequence of the delay of the progress of the enterprise to be subsidized, or of other occurrence unavoidable" shall be added.
Supplementary Provisions:
The present Law shall come into force as from the day of its promulgation.
With regard to the Loss and Damage, the occurrence of which can be attributed to the time previous to the enforcement of the Law, the provision of Art.2 of the former Law shall remain in force, even after the enforcement of the revised Law.
The provision of paragraph 2 of Art.3 of the former Law shall remain in force, even after the enforcement of the present Law with respect to the responsibility of the officials in charge of the receipts and disbursement, custody of the cash or commodities, under the provision of paragraph 1 of the same Law.
The provision of Art.4 of the former Law shall remain in force even after the enforcement of the present Law with respect to the completion of the business relating to the receipts and disbursement of the expenditures and revenues for the fiscal year of 1945.
The provision of Art.8 of the former Law shall remain in force even after the enforcement of the present Law, with respect to the form of the settlements adjusted by including the revenues and expenditures under the regulation of the general settlement of revenues and expenditures for the fiscal year of 1944 or 1945, Settlement of War Extraordinary Special Account, with its supplementary provision paragraph 6, or under the provision of paragraph 2, Art.3 of the Imperial Ordinance No.110 of 1946.
The provision of Art.9 of the former Law shall remain in force even after the enforcement of the present Law with respect to the revenues and expenditures for the fiscal years from 1943 to 1945, the amount of which cannot be ascertained by the time prescribed in the provision in consequence of some unavoidable occurrence.