I hereby give My sanction to the Imperial Ordinance concerning the Regulations governing the Organization of the War Indemnity Special Tax Council, and cause the same to be promulgated. Signed: HIROHITO, Seal of the Emperor This twenty-fourth day of the first month of the twenty-second year of Showa (January 24, 1947) Countersigned: Prime Minister YOSHIDA Shigeru Minister of Finance ISHIBASHI Tanzan Imperial Ordinance No. 22 The Regulations governing the Organization of the War Indemnity Special Tax Council

Article 1. War Indemnity Special Tax Council is under the jurisdiction of the Minister of Finance and when referred to by the Minister of Finance investigates and considers the matters coming within its jurisdiction in accordance with Article 12, paragraph 1 of the War Indemnity Special Measures Law.

Article 2. The Council is comprised of the Chairman and members of the Council not exceeding 30 in number.

Article 3. The Minister of Finance is appointed by the Chairman.

Article 4. The members of the Council are appointed by the Cabinet from among the first class secretarial officials of each Ministry concerned, members of both Houses and men of scholarship or experience, upon the recommendation of the Minister of Finance.

Article 5. The Chairman presides over the business of the Council. When the Chairman is absent from his post for some reason, a member nominated by the Minister of Finance shall act on behalf of the Chairman with regard to his business.

Article 6. Secretaries are appointed in the Council. The secretaries of the Council are appointed by the Cabinet from among second class secretarial officials of each Ministry upon the recommendation of the Minister of Finance. The secretaries dispose of general affairs under the direction of the Chairman.

Article 7. Clerks are appointed in the Council. The clerks are appointed by the Minister of Finance from among the 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.