<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="ImperialOrder" Num="440" PromulgateDay="21" PromulgateMonth="9" Year="21">
  <PromulgateBody>
    <PromulgateStatement>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.</PromulgateStatement>
    <ImperialSignature>Signed: HIROHITO, Seal of the Emperor</ImperialSignature>
    <ApprovalDate>This twenty-first day of the ninth month of the twenty-first year of Showa (September 21, 1946)</ApprovalDate>
    <Signature>
      <MinisterialTitle>Countersigned: Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>ISHIBASHI Tanzan</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Imperial Ordinance No. 440</LawNum>
  <LawBody>
    <LawTitle/>
    <MainProvision>
      <Article Num="1">
        <ArticleTitle>ART. 1.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>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:</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>1.</ItemTitle>
            <ItemSentence>
              <Sentence>Annual expenses for the members of the Diet and their travelling expenses.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="2">
            <ItemTitle>2.</ItemTitle>
            <ItemSentence>
              <Sentence>Miscellaneous redemptions and supplementary expenses.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="3">
            <ItemTitle>3.</ItemTitle>
            <ItemSentence>
              <Sentence>Expenses for the facilities of stabilization livelihood.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="4">
            <ItemTitle>4.</ItemTitle>
            <ItemSentence>
              <Sentence>Compensation of loss, reparation, purchase, transportation and custody expenses, and payments of government of monopoly goods,  materials and others, and materials of Alcohol.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="5">
            <ItemTitle>5.</ItemTitle>
            <ItemSentence>
              <Sentence>Insurance, Reinsurance, Premium of insurance, Refundment of appropriation, Refundment of the settled insurance money.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="6">
            <ItemTitle>6.</ItemTitle>
            <ItemSentence>
              <Sentence>Custody and transportation expenses of the firewood and charcoal.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="7">
            <ItemTitle>7.</ItemTitle>
            <ItemSentence>
              <Sentence>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.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="8">
            <ItemTitle>8.</ItemTitle>
            <ItemSentence>
              <Sentence>Investigation expenses of damages of Forest Fire Insurance.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="9">
            <ItemTitle>9.</ItemTitle>
            <ItemSentence>
              <Sentence>Postal annuity and redemption money.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="10">
            <ItemTitle>10.</ItemTitle>
            <ItemSentence>
              <Sentence>Transfer of the Simple life insurance and business management expenses of the postal annuity.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="11">
            <ItemTitle>11.</ItemTitle>
            <ItemSentence>
              <Sentence>Transfer of the accumulated fund into the Welfare Insurance Special Account.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="12">
            <ItemTitle>12.</ItemTitle>
            <ItemSentence>
              <Sentence>Expenses under the title and sub-title of supplemental expenses or miscellaneous disbursements which are not mentioned above.</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleTitle>ART 2.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>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:</Sentence>
          </ParagraphSentence>
          <Item Num="1">
            <ItemTitle>1.</ItemTitle>
            <ItemSentence>
              <Sentence>Expenses and subsidies for public works concerning river, road, port and harbour.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="2">
            <ItemTitle>2.</ItemTitle>
            <ItemSentence>
              <Sentence>Expenses and subsidies for agriculture public works.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="3">
            <ItemTitle>3.</ItemTitle>
            <ItemSentence>
              <Sentence>Expenses and subsidies for forestry.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="4">
            <ItemTitle>4.</ItemTitle>
            <ItemSentence>
              <Sentence>Business expenses of continued constructions and repairs.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="5">
            <ItemTitle>5.</ItemTitle>
            <ItemSentence>
              <Sentence>Business expenses and other subsidies of restoration and reconstruction of damages caused by war and others.</Sentence>
            </ItemSentence>
          </Item>
          <Item Num="6">
            <ItemTitle>6.</ItemTitle>
            <ItemSentence>
              <Sentence>Subsidies for the facilities for promoting employment.</Sentence>
            </ItemSentence>
          </Item>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Additional provisions:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>This ordinance shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>A part of the war-time extraordinary provisions of the Accounting rule shall be revised as follows.</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <NewProvision>
            <Article Num="32_2">
              <ArticleTitle>The 2nd paragraph 2 of Art. 32</ArticleTitle>
              <Paragraph Num="1">
                <ParagraphNum/>
                <ParagraphSentence>
                  <Sentence>shall be deleted.</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </Article>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>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.</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>"<QuoteStruct>
                <List>
                  <ListSentence>
                    <Sentence>Temporary family allowance,</Sentence>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Sentence>Wartime diligent allowance,</Sentence>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Sentence>Allowance of the mutual aid association of government personnel</Sentence>
                  </ListSentence>
                </List>
              </QuoteStruct>" and "<QuoteStruct>
                <List>
                  <ListSentence>
                    <Sentence>Death grants,</Sentence>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Sentence>Doctor fees of officials,</Sentence>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Sentence>Allowances for hurt,"</Sentence>
                  </ListSentence>
                </List>
                <List>
                  <ListSentence>
                    <Sentence>"Allowances for the deceased</Sentence>
                  </ListSentence>
                </List>
              </QuoteStruct>" 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."</Sentence>
          </AmendProvisionSentence>
        </AmendProvision>
      </Paragraph>
    </SupplProvision>
  </LawBody>
</Law>