Article 33. The expenses incurred in the relief prescribed in the provision of Article 23, shall be borne by the Prefecture of the place where the relief has been conducted.
Of the expenditure incurred in reimbursement of actual cost according to the provision of Article 24, Paragraph 5 and in payment of allowances in aid according to the provision of Article 29, the expense needed to cover the persons who were engaged or cooperated in the work concerning relief by orders for such engagement issued by the provision of Article 24, Paragraph 1 or by orders for cooperation issued by the provision of Article 25, shall be borne by the Prefecture administrated by the Prefectural Governor who issued such orders for engagement or for cooperation, and the expense needed to cover the persons who were engaged in the work concerning relief by orders for such engagement issued by the provision of Article 24, Paragraph 2, shall be borne by the Prefecture administrated by the Prefectural Governor who made the demands by the provision of the same paragraph.
The expenses incurred in the compensation for the loss in accordance with the provision of Article 12, Paragraph 3 which applies mutatis mutandis by the provision of Article 26, Paragraph 2 shall be borne by the Prefecture which is administrated by the Prefectural Governor who administrates, uses, expropriates or orders custody.
The expenses of the Prefectural Disaster Relief Planning Board shall be borne by the Prefecture concerned.
Article 34. For the expenses borne by the Japan Red Cross Society in order to execute the matters entrusted by the Prefectural Governor concerned, the prefectural shall compensate the balance after substracting the contribution and other revenue to be used for such costs.
Article 35. Any Prefecture may claim indemnity for such expenses as incurred by assisting relief work conducted in other Prefectures from the Prefecture of the place where the relief work was conducted.
Article 36. The National Treasury shall subsidize the expenses borne by the Prefectures in accordance with the provisions of Article 33, Paragraphs 1 to 3, the expenses incurred in the compensation under the provision of Article 34 (excluding the payment due to the claim for indemnity in accordance with the provision of the preceding Article) and the expenses necessary for the payment of the claim for indemnity under the provision of the preceding Article, when the total of these expenses is in excess of 5% of the total amount of the land-, house-and business-tax revenues (hereinafter referred to as the three profit-tax revenues) of the previous fiscal year as have been calculated in accordance with the standard tax rates of the Prefectures concerned, for the amount in excess thereof according to the following classifications:
50% for the amount in excess of 5% of the three profit-tax revenues and below 50% of the same.
80% for the amount in excess of 50% of the three profit-tax revenues and below 100% of the same.
90% for the amount in excess of 100% of the three profit-tax revenues.
Article 37. The Prefecture shall set up the disaster relief fund in order to appropriate it as the resources for the cost to be borne as prescribed in the preceding Article.
Article 38. The minimum amount of the disaster relief fund shall be five million yen, and in case the disaster relief fund of a Prefecture does not reach this minimum amount, such Prefecture shall set up for each fiscal year a certain amount stipulated by the provisions of Cabinet Order.
Article 39. Any income arising from the disaster relief fund shall be transferred into the fund.
Article 40. In case the amount of subsidy from the National Treasury under the provisions of Article 36 exceeds the amount disbursed from the financial resources outside the disaster relief fund to meet the expenses prescribed in the same Article, the excess shall be transferred into the disaster relief fund.
Article 41. The management of the disaster relief fund shall be in accordance with the following methods:
1. Deposit in the Deposit Department of Finance Ministry or a reliable bank.
2. Subscription or purchase of national loan bonds, local loan bonds, hypothec debentures, or other reliable loan bonds.
3. Purchases in advance of the supplies for relief purpose as prescribed in the provision of Article 23, Paragraph 1.
Article 42. Expenses needed for the keeping of the disaster relief fund may be paid out of the fund.
Article 43. The Prefecture by which more than five million yen has been set up as the disaster relief fund may subsidize a city, town or village (including hereinafter the special ward) within its area, out of its disaster relief fund, and within the limit of the amount exceeding five million yen, if such a city, town or village has been saving the fund for emergency disaster relief.
Article 44. The Prefectural Governor may make the city, town or village where the persons who need relief are found, temporarily disburse in advance (for the Prefecture) necessary expenses for the execution of the relief work, when the Prefectural Governor has delegated a part of his authority concerning the execution of relief to the headman of a city, town or village, in accordance with the provision of Article 30 or when the Prefecture has not time to bear the expenses.