I hereby give My Sanction to the Imperial Ordinance concerning the specific items of expenditures which can be supplemented by the first recerve fund and economic stabilization appropriation for the fiscal year of 1946-47 and cause the same to be promulgated.
Signed: HIROHITO, Seal of the Emperor
This twenty-first day of the ninth month of the twenty-first year of Showa (September 21, 1946)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 440
ART. 1. Among the items of expenditures of the budget for the fiscal year of 1946-47, those which can be supplemented by the appropriation of the first reserve fund are as follows:
1. Annual expenses for the members of the Diet and their travelling expenses.
2. Miscellaneous redemptions and supplementary expenses.
3. Expenses for the facilities of stabilization livelihood.
4. Compensation of loss, reparation, purchase, transportation and custody expenses, and payments of government of monopoly goods, materials and others, and materials of Alcohol.
5. Insurance, Reinsurance, Premium of insurance, Refundment of appropriation, Refundment of the settled insurance money.
6. Custody and transportation expenses of the firewood and charcoal.
7. Adjustment of demand and supply of the firewood and charcoal. Agriculture subaccount and livestock subaccount of Agriculture livestock reinsurance. Redemption and interest of the loan of Fishing Boat Reinsurance.
8. Investigation expenses of damages of Forest Fire Insurance.
9. Postal annuity and redemption money.
10. Transfer of the Simple life insurance and business management expenses of the postal annuity.
11. Transfer of the accumulated fund into the Welfare Insurance Special Account.
12. Expenses under the title and sub-title of supplemental expenses or miscellaneous disbursements which are not mentioned above.
ART 2. Among the items of expenditures of the budget for the fiscal year of 1946-47, those which can be supplemented from the appropriation of the Economic Stabilization expenses are as follows:
1. Expenses and subsidies for public works concerning river, road, port and harbour.
2. Expenses and subsidies for agriculture public works.
3. Expenses and subsidies for forestry.
4. Business expenses of continued constructions and repairs.
5. Business expenses and other subsidies of restoration and reconstruction of damages caused by war and others.
6. Subsidies for the facilities for promoting employment.
Additional provisions:
This ordinance shall come into force as from the day of its promulgation.
A part of the war-time extraordinary provisions of the Accounting rule shall be revised as follows.
The 2nd paragraph 2 of Art. 32 shall be deleted.
A part of the Imperial Ordinance No. 605 for the fiscal year of 1944-45,(Imperial Ordinance concerning with the specific items of expenditures which can be supplemented by the first reserve fund with the expenditure budget of Extraordinary Property Fund Special Account) shall be revised as follows.
"
Temporary family allowance,
Wartime diligent allowance,
Allowance of the mutual aid association of government personnel
" and "
Doctor fees of officials,
"Allowances for the deceased
" shall be abolished and the Supplementary expenses for" the salaries of mobilized personnel" shall read "Redemption expenses of the unpaid sum of cheques, and Decrease of balance in accordance with the exchange of money."