Article 1.　The term "Allied National's Property" in this Ordinance means such property which has ever been put in the custody of the Administrator prescribed in Paragraph 1, Article 1 of the Enemy Property Administration Law.

Article 2.　The Minister of Finance, in accordance with what he shall prescribe, notwithstanding the provisions of other laws and ordinances, may any person who has the ownership and or other rights on, or has the possession of the Allied National's Property or any person who had ever the ownership or other rights thereon or had the possession thereof (inclusive of his general successor) on and after December 8th, 1941, to return Allied National's Property to the owner thereof at 00.00 o'clock of the day mentioned above (inclusive of his successor) and other necessary measures.

Article 3.　With respect to the measure, ordered pursuant to Paragraph 1 of the preceding Article, registration tax, immovables acquisition tax and other taxes prescribed by ordinance, shall not be levied in accordance with what the ordinance shall prescribe.

Article 4.　The Minister of Finance, if necessary for the investigation of the Allied National's Property, may, in accordance with what ordinance shall prescribe, demand reports or cause the competent officials to visit necessary place and examine business status or books, documents and other objects.

Article 5.　Any person who has violated the order issued pursuant to Paragraph 1 of Article 2 shall be subject to penal servitude or imprisonment not exceeding three years or a fine not exceeding 10,000 yen, provided that, if the sum three times the value of the Allied National's Property exceeds 10,000 yen, the fine shall be an amount not exceeding three times the value of the said property.

Article 6.　In case, a representative, agent, employee or other worker has acted in violation of the preceding Article, in connection with the business of a juridical corporation or person or Allied National's Property, the said juridical corporation or person shall be subject to a fine of the preceding Article in addition to the punishment given to the actual offender.