Art. 1 The management of business concerning the properties received as the payment in kind (the properties shall hereinafter be called "properties paid in kind") other than national bonds (excluding government certificates), by virtue of the Capital Levy Law and the War Indemnity Special Measures Law, and of business concerning the receipt of deposits, savings and other credits, pursuant to the Capital Levy Law, belonging to the old account of a banking institution by virtue of the provisions of the Emergency Accounting Measures of Financial Institutions Law (such deposit, etc. shall hereinafter be called the old restricted account, and such property shall hereinafter be called the old-account-property), shall be provided for in this Imperial Ordinance.

Art. 2 In case the capital levy and/or the war indemnity special tax are paid in kind (excluding the payment in national bonds) or in the old restricted accounts, the superintendent of a taxation office shall deliver the certificate of receipt to the taxpayer; in this case, if the properties paid in kind come under the properties as prescribed in Art. 1 of the State Property Law, he shall deliver the detailed statement concerning the properties appropriated for the payment of the capital levy and of the war indemnity tax to the authorities which administer the properties concerned.

Art. 3 The superintendent of a taxation office shall prepare every month a return concerning the properties appropriated for the payment of the capitel levy and the war indemnity special tax and a return concerning the capital levy paid in old restricted accounts, in respect of the capital levy and the war indemnity special tax as paid in kind (excluding the payment in national bonds) and of the capital levy as paid in old restricted accounts, and deliver the same to the revenue authorities accompanied with other reference papers.

Art. 4 The revenue authorities shall prepare, on the basis of the "return" referred to in the preceding Article, a general return concerning the properties appropriated for the payment of the capital levy and the war indemnity special tax and a general return concerning the capital levy paid in old restricted accounts and deliver the same to the Minister of Finance within the next month.

Art. 5 The superintendent of a taxation office, to be authenticated by the Board of Audit, shall prepare a statement of accounts concerning the properties appropriated for the payment of the capital levy and the war indemnity special tax and a statement of accounts concerning the capital levy paid in old restricted accounts, in respect of the amount to be paid in kind and the amount to be paid as prescribed in Art. 3, and deliver the same to the revenue authorities accompanied with documentary evidences, and the revenue authorities shall deliver the same to the Board of Audit. The provisions of Art. 75 and Art. 162 of the Financial Regulations shall apply in respect of the "statement of account" referred to in the preceding paragraph.

Art. 6 The superintendent of a taxation office shall keep books for the payment of the capital levy and the war indemnity special tax in kind, and for the payment of the capital levy in the form of old restricted accounts, and he shall enter the amount of payment of the capital levy and the war indemnity special tax in kind (including the payment in the form of national bonds) and the amount of payment of the capital levy in the form of old restricted accounts and other necessary matters in said books.

Art. 7 The revenue authorities shall keep a general book for the payment of the capital levy and the war indemnity special tax in kind and moreover shell keep a general book, for the payment of the capital levy in the form of old restricted accounts and shall enter the total amount of payment of the capital levy and the war indemnity special tax in kind (excluding the payment in the form of national bonds) and the total amout of payment in the form of old restricted accounts and other necessary matters in said books.

Art. 8 Matters necessary for administration and disposition of the properties received as the payment in kind which do not come under Art. 1 of the State Property Law and of the old restricted accounts received as the payment shall be provided for by the Minister of Finance.

Art. 9 The form of the papers as referred to in Arts. 2-4 inclusive and the form of the books as referred to Art. 6 and Art. 7, and the way of entering in said paper and books shall be provided for by the Minister of Finance.