Article 1.　Anyperson who will submit to the State a claim for payment for goods or services or for reimbursement for costs of goods or services relative to the accomplishment of any project, production of any goods or provision of any services for the State, Occupation Forces, or the Special Supply Office, shall make an itemized bill, in a form prescribed in orders, and specify therein, all materials and labor used as well as all services other than labor which have been rendered by a third party (hereinafter to be referred to as other services) and he shall specify, with respect to the materials, the kind, standard, quality, quantity and prices, with respect to labor used, the number of workers by occupation catagory and the pay rate, and, with respect to the other services supplies, their categories and prices;provided, that in the following cases, the specification of the price of the goods or service itself shall be sufficient, and no specification may be made as to materials, labor or other services used in their production or provision:

Article 2.　The prices of materials used and other services rendered and the wage amounts for labor used to be entered in the itemized bill provided for in the preceding Article, shall be computed in accordance with the provisions of the following items:

Article 3.　The person presenting the itemized bill provided for in Article 1 shall prepare a written pledge certifying that the bill is correct and that the cost of the items entered therein have been computed in accordance with the provisions of the preceding Article, and shall sign and seal thereon.

Article 4.　The provisions of the preceding three Articles shall apply mutatis mutandis to any person who will submit a claim for payment or reimbursement to local public bodies or "Kodans" in connection with the accomplishment of any project, production of any goods or supply of services for such local public bodies or "Kodans." In this case, with regard to the application of Item 3 of the proviso in Article 1 to local public bodies, "Goods purchased by the purchase contract designated by the Minister of Finance accounting no more than 3/10 of one percent of the total National general account expenditures" shall read "Goods purchased by the purchase contract amounting no more than 1/10 of the one percent of the total public body general account expenditure of 10,000 yen if the amount does not reach to that amount, and, land or building purchased by the local public body for the excution of its works."

Article 5.　The provisions of Arts.1 (excepting Items 2 and 3 of the proviso of the same Article) 2 and 3 shall apply mutatis mutandis to such person who had supplied to the supplier any goods or services for which the supplier claims payment or reimbursement as provided for in Article 1 or the preceding Article and submits to the supplier the claim for payment or reimbursement therefore (to be called sub-supplier hereinafter).

Article 6.　Any person who has a claim to the State for the payment or reimbursement provided for in Article 1 (excluding direct payments to officials, employees and workers employed by the State;the same hereinafter) shall not be entitled to exercise such a claim, unless he submits to the State the proper documents required in Arts.1, 3 and Art.9, Par.1.

Article 7.　The provisions of the preceding Article shall not apply, with respect to the presentation for payment or reimbursement where there is a special agreement to the effect that part or provisional payment or reimbursement is to be made prior to the fulfilment of a contract covering a project, goods or services provided for in Article 1 (including the amount to be advanced in accordance with a special agreement to the effect that it will be assigned for reimbursement after the fulfilment of the contract).

Article 8.　When in the itemized bill provided for in Article 1, (including cases where the provisions applies mutatis mutandis in Article 4) or in the final account provided for in Paragraph 3 of the preceding Article the total amounts of the costs by category of materials, of labor, and of other services are less than the total costs in the corresponding category of the agreed amount, the agreed amount shall as is revised to conform to the itemized bill or final account.

Article 9.　Excluding purchases contracts of goods, any supplier under a contract calling for the accomplishment of a project, production of goods or provision of services, provided for in Article 1, or Article 4, shall, within 30 days after the conclusion of the said contract (in case where a longer period is specially designated by the Finance Minister, within the said term), present to the State, local public bodies, or "Kodan" an itemized bill in which are mentioned detailed items of the estimate amount of the costs of materials, other services and of the wage amount, in accordance with the form prescribed in orders.

Article 10.　Competent officials concerned may, whenever necessary after the conclusion of a contract for the purpose of investigation with respect to Article 2 (including cases where the same applies mutatis mutandis in Art.4, Art.5, Par.1 or Art.7, Par.4), question or request reports from the supplier of or his sub-supplier or any other person who has effected transactions with the said supplier concerning such contract, inspect the working place or project site of such person, inspect books, documents and other goods, or question other concerned personnel.

Article 11.　No Government official (including officials of juridical persons designated by orders), shall make any payment of wages in excess of the prevailing wage-rate by Occupational category provided for in Art.2, Par.2. of this Law to workers who fall under any one of the following items:

Article 12.　In case where the documents required in Arts.1 and 3, Ar.7, Pars.3 and 4 are relative, to a contract falling under Art.1, Par.1 of Law No.60 of 1946 (law pertaining to Special Instances for Government Contracts), such documents shall be presented at the time of the application for the designation of the definite amount provided for in Art.1, Par.1 of the same law. In this case, the documents provided in Arts.1 and 3 and Art.7, Par.2 shall not be required to be presented again when request is made for payment of the final settled sum.

Article 13.　The designation of the definite amount provided for in Art.1, Par 1 of Law No.60 of 1946, with regard to the total cost of materials used, of other services rendered, and the total wage amounts for labor used, shall be effected within the sums computed in accordance with the provisions of Article 2 of this Law, respectively.

Article 14.　When a person has falsely certified a claim as required in Article 3 and has submitted to the State a bill any constituent item of which is in excess of the respective amount computed according to the provisions of Article 2, a penalty or a fine, irrespectively whether or not a damage has thereby been done to the State, of an amount corresponding to the amount not less than three times but not exceeding four times the excess shall be imposed upon him.

Aricle 15.　Those who fall under each of the following items, shall be liable to the penal servitude of less than six months or a penalty of less than 10,000 yen:

Article 16.　When a representative of a juridical person or an agent, an employee or any other person engaged in the business of a juridical person or person has contravened the provisions of the preceding two Articles relevant to transaction of business of the juridical person or person, the penalty as provided for in each of the Articles shall be imposed to the juridical person or person, besides the imposition of penalty to the offender.