I hereby give My Sanction to the Imperial Ordinance concerning the Regulations governing the Organization of the Immovables Appraisal Committee and cause the same to be promulgated. Signed: HIROHITO, Seal of the Emperor This nineteenth day of the twelfth month of the twenty-first year of Showa (December 19, 1946) Countersigned: Prime Minister YOSHIDA Shigeru Minister of Finance ISHIBASHI Tanzan Imperial Ordinance No. 611 The Regulations governing the Organization of the Immovables Appraisal Committee

Art. 1. The Immovables Appraisal Committee is under the jurisdiction of the Director of the Local Financial Bureau, and when referred to by the Director of the Local Financial Bureau, investigates and considers the matters coming within its jurisdiction in accordance with the provisions of par. 3 of Art. 26 of the Capital Levy Law.

Art. 2. The Committee is established under each Local Financial Bureau.

Art. 3. The Committee is comprised the Chairman and members of the Committee not exceeding fifty in number.

Art. 4. The Director of the Local Financial Bureau is appointed the Chairman. The members of the Committee are appointed by the Cabinet from among the first or second class secretarial officials of each office concerned, members of the House of Representatives and men of scholarship or experience, through the recommendation by the Minister of Finance.

Art. 5. The Chairman presides over the business of the Committee. When the Chairman is absent from his post for some reason, a member of the Committee, nominated by the Director of the Local Financial Bureau, shall act on behalf of the Chairman with regard to his business.

Art. 6. Secretaries are appointed in the Committee. The secretaries are appointed by the Minister of Finance from among the second class secretarial officials of the Ministry of Finance. The secretaries dispose of general affairs under the direction of the Chairman.

Art. 7. Clerks are appointed in the Committee. The clerks are appointed by the Director of the Local Financial Bureau from among the second or third class secretarial officials of the Ministry of Finance. The clerks attend to general affairs under the direction of their superiors.

Supplementary Provision: The present Ordinance shall come into force as from the day of its promulgation.