We hereby give Our sanction to the Amendments of the Account Regulations and cause the same to be promulgated. Signed: Hirohito, Seal of the Emperor This twenty-third day of the fourth month of the twenty-first year of Showa (23 April, 1946) Countersigned: Baron Kijuro Shidehara Prime Minister Viscount Keizo Shibusawa Minister of Finance Imperial Ordinance No. 235 The following amendment shall be made to the Account Regulations.

Art.14 The Minister of each Ministry shall make a disbursing Budget for each respective disbursing official within the limits of the fixed amount of expenditure under his jurisdiction prescribing the necessary amount to be expended on the part of them, and shall submit it to the Minister of Finance for his approval. The disbursing budget shall stipulate the amount of each head and each item.

Art.15 Shall be deleted.

Art,16 The Minister of Finance shall report to the Board of Audit and the Bank of Japan when he approves the disbursing budget.

Supplementary Provisions: The ordinance shall come into force as from the day of its promulgation. The Minister of Finance will be allowed for the time being not to report the disbursing budget to the Board of Audit as prescribed in the revised Article 16. The following amendment shall be made to the Wartime Special Exceptions of the Account Regulations: Art. 31 B Shall be deleted.

Art. 32 Shall be deleted.