Article 1. Affairs which were under the jurisdiction of the Minister of Finance concerning the enforcement of the Emergency Measures of Company's Account Law and the Enterprises Reconstruction and Reorganization Law, shall be managed by the Financial Bureau of the Ministry of Finance. Affairs concering the enforcement of the Emergency Financial Mersures Ordinance and the affairs under the jurisdiction of the Finance Minister concerning the enforcement of the Law regarding the Emergency Measures for Account of Financial Institutions and the Law regarding Reconstruction and Reorganization of Financial Institutions, shall be managed by the Bank Bureau of the Ministry of Finance.

Article 2. The Finance Minister may delegate to the Financial Bureaus, a part of the following affairs: 1. Affairs concerning the enforcement of the Law regarding the Emergency Measures for Account of Financial Institution and the Law regarding Reconstruction and Reorganization of Enterprises. 2. Affairs concerning the enforcement of Emergency Financial Measures Ordinance, the Law regarding the Emergency Measures for Account of Financial Institutions Reconstruction and the Law regarding the Emergency and Reorganization of Financial Institutions. 3. Affairs concerning the institution of estimate and Settlement of general account and special accounts of national budget.

Article 3. At the necessary places in the jurisdiction of Regional Financial Bureaus, the Local Office of the Regional Financial Bureaus, shall be temporarily established, to manage a part of affairs mentioned in the preceding Article. The Financial Minister, if necessary, may delegate to the Local Offices, a part of affairs of the Regional Financial Bureaus, beside the affairs mentioned in the preceding paragraph. The name, location, and area under jurisdiction of a Local Office shall be decided by the Minister of Finance. The Chief of the Local Office shall be a Secretary of the Ministry of Finance of second class.