I hereby give My Sanction to the Imperial Ordinance concerning the Organization of the Taxation System Investigation Committee and cause the same to be promulgated.
Signed: HIROHITO, Seal of the Emperor
This sixth day of the twelfth month of the twenty-first year of Showa (December 6, 1946)
Countersigned: Prime Minister YOSHIDA Shigeru
Minister of Finance ISHIBASHI Tanzan
Imperial Ordinance No. 594
The Organization of the Taxation System Investigation Committee.
Article 1. The Taxation System Investigation Committee is under the jurisdiction of the Minister of Finance and, by his inquiry, investigates and discusses measures and policies concerning adjustment of the taxation system after the termination of the War.
The Investigation Committee may make recommendation to the Ministers concerned, on the above-mentioned matters.
Article 2. The Investigation Committee is composed of the chairman and members of Committee not exceeding thirty in number.
Article 3. A specialists committee may be appointed in the Investigation Committee to investigate special matters.
Article 4. The Chairman and the other members of the Committee are appointed by the Cabinet upon the recommendation to the throne by the Minister of Finance.
Upon the recommendation to the throne by the Minister of Finance and by the nomination of the Chairman, the specialists committee is appointed by the Cabinet.
Article 5. The Chairman presides over the business of the Committee.
When the Chairman is absent from the post for some reason, some member of the Committee, elected by the mutual vote from among the other members of the Committee shall act on behalf of the Chairman with regard to his business.
Article 6. A number of secretaries are appointed in the Investigation Committee.
Upon the recommendation to the throne by the Minister of Finance, and by the nomination of the Chairman, the secretaries are appointed by the Cabinet.
The secretaries dispose of general affairs under the direction of the chairman.
Article 7. A number of clerks are appointed in the Committee.
The clerks are appointed by the Minister of Finance.
The clerks attend to general affairs under the direction of the superiors.
Article 8. The Investigation Committee, if necessary for the investigation mentioned in Article 1, may ask the authorities concerned and others to present data or to give explanations.
Article 9. The Investigation Committee shall complete the investigation and consideration about the matters referred to within one year from the enforcement date of the present Ordinance and report its result to the Minister of Finance.
The Investigation Committee may, if necessary, present an interim report before the above report.
In the cases of the two preceding paragraphs, if there is a minority opinion besides the majority one, this must be reported in addition.
Article 10. The Government shall make public the report mentioned in the preceding Article.
Supplementary Provision:
The present Ordinance shall come into force as from the day of its promulgation.