I hereby give My sanction to the Imperial Ordinance relating to the revision of the Accounting Regulation and cause the same to be promulgated. Signed: HIROHITO, Seal of the Emperor This twenty-eighth day of the fourth month of the twenty-second year of Showa (April 28, 1947) Countersigned: Prime Minister and concurrently Minister for Foreign Affairs YOSHIDA Shigeru Minister of State Baron HIDEHARA Kijuro Minister of Justice KIMURA Tokutaro Minister of State SAITO Takao Minister of Communications HITOTSUMATSU Sadayoshi Minister of State HOSHIJIMA Niro Minister of Welfare KAWAI Yoshinari Minister for Home Affairs UEHARA Etsujiro Minister of Finance ISHIBASHI Tanzan Minister of State KANAMORI Tokujiro Minister of Transportation MASUDA Kaneshichi Minister of Commerce and Industry ISHII Mitsujiro Minister of Education TAKAHASHI Seiichiro Minister of Agriculture and Forestry KIMURA Kozaemon Minister of State TANAKA Man'itsu Minister of State TAKASE Sotaro Imperial Ordinance No. 165 THE BUDGET, SETTLEMENT OF ACCOUNTS AND ACCOUNTS REGULATIONS Chapter I. General Rules Section I. Classification of Revenue and Expenditure with reference to Fiscal Years Section II. Settlement Period of Receipt and Payment Chapter II. The Budget Section I. Making of the Budget Section II. Execution of the Budget Chapter III. Settlement of Accounts Chapter IV. Carrying Forward of the Budget Chapter V. Revenues Section I. Collection Section II. Receipt Section III. The Refundment Section IV. Report Chapter VI. Expenditures and Charge of Liabilities Section I. Charge of Liabilities Section II. General Rules of Expenditures Section III. Issue of Cheques Section IV. Special Cases of Expenditures Section V. Payment Section VI. Report Chapter VII. Contract Section I. General Rules Section II. Open Competitive Contract Section III. Limited Cornpetitive Contract Section IV. Contract at Will Chapter VIII. Treasury Money and Securities Section I. Money in Custody and Securities Section II. Receipt and Payment of Treasury Money Section III. Report of Accounts and Testimony of Receipt and Disbursement by the Bank of Japan Chapter IX. Accounting Officials Section I. General Rules Section II. Responsibility Section III. Inspection and Testimony Chapter X. The Books Chapter XI. Miscellaneous Rules THE BUDGET, SETTLEMENT OF ACCOUNTS AND ACCOUNTS REGULATIONS Chapter I General Rules

Section I. Classification of Revenue and Expenditure with reference to Fiscal Years

Article 1. Revenue shall belong to fiscal years according to the following classification: 1. The receipts for which the period of payment is fixed shall belong to the fiscal year to which the last day of the period belongs. 2. The receipt for which the notice of payment is issued shall belong to the fiscal year to which belongs the day the notice was issued. 3. The irregular receipts for which the notice of payment is not issued shall belong to the fiscal year to which the day of receipt belongs. 4. The receipts from taxes, of which the standard of assessment is to be filed and for which the period of payment is not fixed, shall belong to the fiscal year to which the filing date belongs. The receipts of item 1 for which the notice of payment is to be issued, in case the notice was not issued in the fiscal year to which the period of payment belongs, shall be included in the revenue of the fiscal year to which belongs the day the notice was issued.

Article 2. Expenditures shall belong to the fiscal years according to the following classification: 1. The principal and interest of national loans, annuities, pensions and similar expenditures shall belong to the fiscal year to which the date of their payment belongs. 2. Refundments, reserve funds against deficits, redemptions and similar expenditures shall belong to the fiscal year to which belongs the day when such expenditures were decided on. 3. Allowances, travelling expenses, commissions and similar expenditures shall belong to the fiscal year to which belongs the time when facts requiring payments arose. 4. Charges for use and custody, electric light and power charges and similar expenditures shall belong to the fiscal year to which belongs the period when facts causing such payments existed. 5. Cost of construction and manufacture, price and freight charges of articles purchased and subsidiary expenses, for which payments are made after the completion of work of the party, shall belong to the fiscal year to which belongs the day the payment is to be made. 6. Expenditures not coming under any of the preceding items and paid by appropriation from other funds shall belong to the fiscal year to which belongs the day such payment was made; other expenditures shall belong to the fiscal year to which belongs the day cheques or Treasury money transfer slips were issued.

Section II Settlement Period of Receipt and Payment

Article 3. The receipt of revenue money by the accounting official or clerk for each fiscal year shall be made not later than April 30 of the succeeding fiscal year.

Article 4. The payment of expenses settled by the disbursement official for each fiscal year shall be made not later than April 30 of the succeding fiscal year; provided, however, that as regards disbursements made for the transfer within the Treasury, or for supplementing cash-money appropriated for expenditures pursuant to the stipulation of Article 20, par. 1 of the Accounts Law, cheques and Treasury money transfer slips may be used until May 31 of the succeeding fiscal year.

Article 5. The payment of expenditure money by the accounting official or clerk for each fiscal year shall be made not later than April 30 of the succeeding fiscal year.

Article 6. In accordance witn the provision of Article 9, the proviso, the refundment of the expenditure money already disbursed to the amount of the expenditure paid out shall be made not later than April 30 of the succeeding fiscal year.

Article 7. The receipt of revenue money by the Bank of Japan for each fiscal year shall be made not later than April 30 of the succeeding fiscal year; provided, however, that in the following cases receipt money may be made until May 31 of the succeeding fiscal year. 1. In case the accounting official has paid in revenue money which was received by him. 2. In case cities, towns, villages and other public corporations have sent in revenue money which was received by them. 3. In case revenue money is received due to transfer within the Treasury. The payment of expenditure money by the Bank of Japan for each fiscal year shall be made not later than May 31 of the succeeding fiscal year.

Chapter II The Budget

Section I Making of the Budget

Article 8. Documents to be sent to the Cabinet shall, in accordance with the provision of Article 17, par. 1 of the Finance Law, be prepared as prescribed by the Minister of Finance and be sent to the Cabinet by August 31 of the preceding fiscal year. The Cabinet shall, when the documents of the preceding paragraph have been sent to it, immediately transmit them to the Finance Minister. The documents to be sent ro the Minister of Finance shall, in accordance with the provision of Article 17, par. 2 of the Finance Law, be prepared as prescribed by the Finance Minister and be sent to the Minister of Finance by August 31 of the preceding fiscal year.

Article 9. When the Cabinet has reached a decision on the revenue, expenditure and a rough estimate of the act on the charge of liabilities on the National Treasury in accordance with the provision of Article 18 of the Finance Law, the Minister of Finance shall communicate it to the chiefs of the Ministries and Boards.

Article 10. In detailed statement of revenue estimates by virtue of Article 20, par. 1 of the Finance Law, the amount of revenue shall be divided into departments and bureaus; the amount under each department and bureau, into parts, sections and paragraphs; the amount under each paragraph shall further be sub-divided into items; and reasons for the estimate and the basis of calculation shall be given.

Article 11. In the written demands for estimated expenses as referred to under Article 20, par. 2 of the Finance Law, the amount of expenditure shall be divided into departments and bureaus; the amount under each department and bureau, into parts, sections, paragraphs and items; the amount under each item shall further be subdivided into sub-items; and reasons for required expenses and the basis of calculation shall be given. In the written demands for the act on the charge of liabilities on the National Treasury pursuant to Article 22, par. 2 of the Finance Law, the act on the charge of Treasury liabilities shall be divided into departments and bureaus; and besides reasons of requirement for each item and the fiscal year in which the act is done as well as the limit amount of the charge of liabilities shall be clarified; and if necessary, the fiscal year and period in which the disbursement is to be made and also the yearly amount by instalment based on the act shall be given. The written demands for estimated expenses and the written demands for the act on the charge of liabilities on the National Treasury shall be sent to the Minister of Finance by October 31 of the preceding fiscal year.

Article 12. The division of departments and bureaus and of items and sub-items in the written demands for estimated expenses and division of departments and bureaus in the written demands for the act on the charge of Treasury liabilities shall be determined by the chief of each Ministry and Board after consultation with the Minister of Finance.

Article 13. The written demands for estimated expenses shall be accompanied with the explanation of the whole expenses under jurisdiction of each Ministry and Board, and with that of the sections and paragraphs divided by each department and bureau.

Article 14. The division of parts, sections and paragraphs in the estimated revenue and expenditure shall be determined by the Minister of Finance.

Article 15. With regard to the part of the estimated expenditure that requires to be carried forward and used in the succeeding fiscal year pursuant to Article 25 of the Finance Law, the chief of each Ministry and Board shall state it clearly in the written demands for estimated expenses.

Section II. Execution of the Budget

Article 16. When the budget was approved, the Minister of Finance shall, in accordance with the decision of the Diet, immediately prepare the estimated revenue and expenditure as well as the act on the charge of Treasury liabilities to be executed by the chief of each Ministry and Board and send them to the Cabinet.

Article 17. Appropriation allowed to make among departments and bureaus of each Ministry and Board pursuant to the proviso of Article 33, par. 1 shall be restricted to the case where appropriation is made among the amounts of the same title under the same classification and is subject to the approval of the Minister of Finance. The amount of expense which was appropriated pursuant to the preceding paragraph shall not be diverted to the amount of any other expense. With regard to the annual expenditure in department and bureaus, salaries for the government official including the employee, wages, allowances, other allowances, travelling expenses, expenses provided in a lump sum, subsidiary charges, grants, social expenses, remuneration expenses and the expenses which are designated by the Minister of Finance, the amount of expense under one title shall not be appropriated to that under another within the same paragraph unless obtained the approval of the Minister of Finance. Besides the provisions of the preceding paragraph, the chief of each Ministry and Board may use by mutual appropriation the amount under items or sub-items within the same paragraph. In case the chief of each Ministry and Board appropriated the amount of items or sub-items in accordance with the provision of the preceding paragraph, he shall immediately inform the Finance Minister of reasons, items, appropriated, items to which appropriation was made and the amount of diversion.

Article 18. With regard to the act on the charge of Treasury liabilities which was done in accordance with the provision of Art. 15, par. 2 of the Finance Law, the chief of each Ministry and Board shall draw up a protocol and send it to the Ministry of Finance immediately after the opening of the succeeding ordinary session of the Diet. The Minister of Finance shall prepare a general protocol of the act on the charge of Treasury liabilities in conformity with the protocols of the preceding paragraph, and take steps to submit it to the Diet.

Chapter III. Settlement of Accounts

Article 19. The surplus provided for in Article 6 of the Finance Law shall be computed by deducting from the surplus newly arising in the fiscal year concerned the amount to be used as funds for the estimated expenditures of the fiscal year carried forward to the following fiscal year.

Article 20. The statement of final accounts for revenue and expenditure as provided for in Article 37, paragraph 1 of the Finance Law and the statement of State liabilities shall be sent to the Minister of Finance by July 31 in the following fiscal year.

Article 21. The revenue collecting official shall, by way of testifying to the Board of Audit, prepare a statement of revenues collected, and together with documentary evidence, send the same to the heads of the Ministries and other Government office, in charge of the business relative to the revenues concerned, who in turn shall forward the same to the Board of Audit.

Article 22. The disbursement official shall, by way of testifying to the Board of Audit, prepare a statement of disbursements, and together with documentary evidence send the same to the heads of the Ministries and other Government offices in charge of the business relative to the expenditures concerned, who in turn shall forward the same to the Board of Audit.

Article 23. The statements provided for in the two preceding Articles may be sent directly to the Board of Audit by officials who are specially authorized by the heads of the Ministries or other Gevernment offices.

Chapter IV. Carry-over of Budget Estimates

Article 24. The sending of the statement of carryovers in order to obtain approval of the Minister of Finance for it, as prescribed in Article 43, paragraph 1 of the Finance Law, shall be done by April 30 of the following fiscal year. The statement of carry-overs shall be prepared according to the same classification as the estimated expenditures apportioned pursuant to the provision of Aaticle 31, paragraph 1 of the Finance Law, and moreover shall show the following particulars: 1. The amount of expenses under the items which requires to be carried over; 2. Out of the amount of expenses referred to in the preceding number, the amount already disbursed and the amount to be disbursed as appropriations for the fiscal year concerned; 3. Out of the amount of expenses mentioned in item 1, the amount required to be carried forward to the following fiscal year; 4. Out of the amount of expenses, mentioned in item 1, the amount to be left unused.

Article 25. In case contracts and others are made in accordance with the provisions of the proviso of Art. 42 of the Finance Law, during the fiscal year and the amount of expenses which has not yet been disbursed during the fiscal year for an unavoidable reason, the statement of carry-overs shall be accompanied with a copy of each written contract and other reference papers.

Chapter V. Revenue

Section 1. Collection

Article 26. As revenue collecting officials, excepting cases otherwise provided for in laws or Cabinet Orders, shall be appointed heads of Government offices designated by the heads of the Ministries and other Government offices (including head of the business office of the House of Representatives, House of Councillors and Board of Audit, and head of the business office of the Supreme Court; the same applies in this paragraph). However when deemed necessary by heads of the Ministries and other Government offices, officials other than heads of Government offices may be designated as revenue collecting officials after consultation with the Minister of Finance. When deemed necessary, the heads of the Ministries and other Government offices may cause officials other than revenue collecting officials to take partial charge of the business of the revenue collecting official. The heads of the Ministries and other Government offices, in case they appointed a revenue collecting official and an official who takes partial charge of the revenue collecting officials' business in accordance with the provisions of the two foregoing paragraphs, shall notify the Minister of Finance and the Board of Audit to that effect.

Article 27. In case the refundment of the expenditures already disbursed is transferred to the revenue, the disbursement official who made payment of the expenses concerned shall, as revenue collecting official, go through formalities of collection.

Article 28. When going to investigate and determine taxes and other revenues, the revenue collecting official shall carry out investigation with regard to the revenues concerned lest they should be against laws and orders, or lest they should belong to wrong items of revenue.

Article 29. The notice of payment according to the provision of Article 6 of the Accounts Law shall be served to the payer in document stating therein the item of revenue, and amount, timelimit and place of payment. However, in case the payment is to be made on the spot to the accounting official or clerk, the notice may be served verbally.

Article 30. In accordance with the provision of the proviso in Article 8 of the Accounts Law, the taxation office superintendent, the chief of a branch of the local monopoly bureau, and the chief of the forestry office may combine the functions of a revenue collector and duties of a cashier.

Section II. Receipt

Article 31. When the accounting official or clerk has received taxes or other revenue money, he shall hand vouchers to the payers; in this case the accounting official must report the receipt to the revenue collecting official.

Article 32. When the Bank of Japan has received revenue money or received payment of revenue money from the revenue collecting official, it shall hand vouchers to the payers or the revenue collecting official, and report the receipt to the revenue collecting official. When the Bank of Japan has received application for transfer to revenue money according to the statement of transfer of Treasury money, it shall hand a certificate of transfer to the applicant, and report to the revenue collecting official that the transfer has been effected.

Section III. Return of Refundments

Article 33. Refundments of expenditures already disbursed may be returned to that amount of expenditures paid out, provided that this shall not apply to amounts wrongly paid or over-paid through serious mistakes.

Article 34. In case the disbursement official is going to return refundments to the amount of expenditures paid out in accordance with the provision of the preceding paragraph, he shall cause the repayer to pay back the amount.

Article 35. When the Bank of Japan has received refundments mentioned in the preceding Article, it shall enter in the book the return of the equivalent amount to the amount on the allotment program, and report it to the disbursement official.

Section IV. Report

Article 36. The revenue collection official shall prepare a report of collection every month, and together with documents for reference send it to the heads of the Ministries and other Government offices in charge of the business relative to the revenues concerned.

Article 37. The heads of the Ministries and other Government offices shall prepare every month a general report of collection based on the reports of collection, and together with documents for reference send it to the Minister of Finance within the succeeding month.

Chapter VI. Disbursement and Assumption of Liabilities

Section I. Assumption of Liabilities

Article 38. When the heads of the Ministries and other Government offices have entrusted other officials with contract and other matters according to the provision of Article 13 of the Accounts Law, they shall notify the Minister of Finance and the Board of Audit to that effect.

Article 39. When the heads of the Ministries and other Government offices are going to make the official with whom contract and other matters were entrusted as prescribed in Article 13 of the Accounts Law carry out contract and other matters, they shall inform the said official of the program for contract and other matters approved by the Minister of Finance according to the provision of Article 34, paragraph 1 of the Public Finance Law.

Section II. General Provision for Disbursement

Article 40. When the heads of the Ministries and other Government offices have entrusted other officials with the business of disbursing expenditures according to the provision of Article 24 of the Accounts Law, or have caused other officials to act for the disbursement official according to the provision of Article 42, they shall notify the Minister of Finance and the Board of Audit to that effect.

Article 41. When the heads of the Ministries and other Government offices are going to make the official with whom contract and other matters were entrusted as prescribed in Article 24 of the Accounts Law disburse expenditures, they shall inform the said official of the allotment program approved by the Minister of Finance according to the provision of Article 34, paragraph 1 of the Public Finance Law.

Article 42. In case a disbursement official is unable to perform his duties owing to circumstances, the heads of the Ministers and other Government offices may cause another official temporarily to act for the disbursement official.

Article 43. The provisions of this Chapter shall not obstruct the application of the Cheque Law.

Section III. Issue of Cheque, etc.

Article 44. The disbursement official, before drawing a cheque, shall investigate lest the disbursement of the expenses should be against the object of budget, compute the amount of the disbursement concerned, and moreover make sure that the said disbursement does not exceed the amount on the allotment program, and does not belong to a wrong fiscal year or a wrong item of expenditure.

Article 45. The Disbursing Official shall mention on a check to be drawn, name of payee, amount, fiscal year to which the amount is belonging to, item of expenditure, number and other necessary matters. However, the name of payee may be omitted except in cases where the Minister of Finance decides specifically to make mention of it.

Article 46. The check shall be drawn for every item.

Article 47. Provisions of Article 44, of main part of Article 45, and of the preceding Article shall be applied correspondingly to the drawing of a transfer from the National Treasury made by the Disbursing Official.

Article 48. Checks drawn by the Disbursing Official according to the proviso of Article 45 shall be payable to bearer while those drawn in case specifically decided by the Minister of Finance shall be payable to order and in other cases they shall be payable to order and to bearer.

Article 49. For the payment to creditor in a remote place, the Disbursing Official shall designate the place of payment, shall grant necessary funds to the Bank of Japan to be transmitted by the latter and the Official shall notify the creditor to that effect. Preceding provisions shall be applied correspondingly to cases of granting funds to an accounting official of a remote place designated by the Minister of Finance.

Article 50. Whenever the Disbursing Official draws a check he shall notify the Bank of Japan to the effect.

Section IV. Particular Cases of Payment

Article 51. Payment in advance of funds to accounting officials concerned may be made exclusively for the following expenditures in order that they may pay in cash in accordance with the provisions of Article 17 of the Accounts Law: 1. Expenditures relating to shipping; 2. Expenditures to be paid in foreign countries; 3. Expenditures to be paid in districts where transportation or communication facilities are not sufficiently developed; 4. Ordinary miscellaneous expenses of office and travelling expenses but the limit of amount of these expenses to be kept by the official in charge shall be within ¥ 30,000; 5. Expenditure for office of which place is not fixed; 6. Allowances to the staff of office or bureau where no Disbursing Official is posted; 7. Expenses, necessary for construction, manufacture or afforestation under direct management of a government office, provided that the amount to be kept for expenses concerned by the official in charge shall not exceed ¥ 200,000; 8. Refunds; 9. Rewards for works done in prisons; 10. Expenses of sending prisoners and accused under guard and expenses for return travel to be granted to released or acquitted; 11. Grants as travelling expenses and other allowances for witness, judge, interpreter, consultant, arbitrator, assistant arbitrator, conciliator, appraiser, translator, or accountant.

Article 52. The limit of amount to be paid in advance as funds in accordance with the provisions of the preceding Article shall be fixed as follows: 1. As to expenditures for ordinary payment amount for every month shall be estimated and it shall be granted in advance. However, expenditures such as to be paid in foreign countries, to be paid in districts where transportation or communication facilities are not sufficiently developed or to be paid at different places, may be granted in advance in case of necessity for an amount for not more than six months; 2. Regarding expenditures for occasional payment necessary amount shall be estimated and it shall be granted in advance and dividing if possible in partition, as long as at may not interfere with business.

Article 53. Expenditures which may be granted before the opening of a fiscal year to officials in charge in accordance with the provisions of Article 18 of the Accounts Law are as follows: 1. Expenditures relating to shipping; 2. Expenditures to be paid in foreign countries; 3. Expenditures to be paid in districts where transportation or communication facilities are not sufficiently developed.

Article 54. In case where a chief of a Ministry or of an office will grant expenditures to his dependent officials in charge before the opening of a fiscal year in accordance with the provisions of the first paragraph of Article 18 of the Accounts Law, he shall prepare a statement of amounts of expenditures to be granted in advance and should submit it to the Minister of Finance.

Article 55. A chief of Ministry or of an office may permit his dependent accounting officials to divert funds granted in advance and kept by them for the payment of expenses shown hereunder: 1. Travelling expenses; 2. Burial expenses. Procedure concerning the diversion of the funds prescribed in the preceding paragraph shall be fixed by the chief of Ministry or of office consulting the Minister of Finance.

Article 56. Minister of Transportation and that of Communications may respectively permit accounting officials or accounting clerk of offices mentioned below to divert alternately revenues, expenditures, and cash outside of the budget, either receipt or payment; all of their handling: 1. Railway offices; 2. Communication offices. Procedure concerning the diversion of the funds provided in the above paragraph shall be fixed by the Minister of Transportation or by that of Communications after consulting the Minister of Finance.

Article 57. Payment in advance by virtue of the provisions of Article 22 of the Accounts Law may only be made, with regard to the expenses enumerated below. However, as to payment in advance of expenses belonging to items from 8 to 11, the chief of Ministry concerned or of office concerned shall consult the Minister of Finance: 1. Prices for machinery, books, specimens or materials for experiment to be purchased directly from abroad; 2. Subscription fee of periodicals; 3. Rent for land or building; 4. Goods rates; 5. Expenses for removal of articles existing on lands purchased or expropriated by the State; 6. Expenses to be paid to Government offices or public offices; 7. Studying funds or other allowances to persons who are occupying researches or investigation in foreign countries; 8. Expenses to be paid to trustees for experiment, researches or investigation; 9. Payments to be made to officials of district where transportation facilities are in difficulty or to crew; 10. Subsidies; 11. Remunerations.

Article 58. Roughly estimated payment may be made exclusively for expenditures mentioned below in accordance with the provisions of Article 22 of the Accounts Law. However, regarding estimated payment belonging to expenditure of item 3 the chief of the Ministry concerned or of the office concerned shall consult the Minister for Finance: 1. Expenditure for travelling; 2. Expenditure to be paid to Government offices or public offices; 3. Expenditure concerning subsidies.

Article 59. Only expenditures for offices mentioned below may be granted wholly or partly to the officials in charge as a fixed allowance for expenses by virtue of the provisions of Article 23 of the Account Law: 1. Communication offices; 2. Registry offices. As to the definition of offices mentioned in the preceding paragraph, items of expenditure to be advanced and method of granting shall be fixed with consultation between Ministers of Communication, and of Finance or those of Justice and of Finance.

Article 60. Amount of each item provided in the proviso to Article 27 of the Accounts Law shall be that of Board, Bureau, etc.

Section V. Payment

Article 61. At the presentation of a check, the Bank of Japan shall pay it after verification of violation of laws and of excess in comparison with the amount of check with the balance of appropriation. Provisions prescribed in the preceding paragraph shall be applied to correspondingly in case where the Bank of Japan receives a notification of transfer of National Treasury.

Article 62. The Bank of Japan shall cancel the remittance of amount of the funds unpaid after a lapse of one year computing from the date of grant about the funds received in accordance with the provisions of Article 49. The amount cancelled shall be paid into the revenue of the fiscal year of which the date of cancel belongs to. About the amounts drawn as checks of each fiscal year, funds corresponding the amount unpaid until May 31 of succeeding fiscal year shall be carried forward without paying into the surplus of settlement of accounts prescribed in Article 41 of the Public Finance Law. As to the funds carried forward in accordance with the provisions of the preceding paragraph, amount corresponding to that of unpaid after a lapse of one year computing from the date of drawing of checks shall be paid into the revenue of fiscal year of which the date of expiration belongs to.

Article 63. At the request of repayment of a check by its holder, the Disbursing Official will verify the check and shall repay it if it is to be repaid. Provisions of the preceding paragraph shall be applied to correspondingly when the Disbursing Official receives another request by a accounting official or a creditor who is not yet paid in cases prescribed in the second paragraph of Article 28 of the Accounts Law.

Section VI. Report

Article 64. Officials entrusted to conclude contracts in accordance with the provisions of Article 13 of the Accounts Law, shall prepare monthly report on contracts and shall submit it to the chief of the Ministry or of the office who controls business of contracts concerned.

Article 65. The chief of a Ministry or of an office shall prepare monthly general report comprising contracts made by him and those stated in monthly reports and shall submit it accompanied by these reports to the Minister of Finance in the current of the succeeding month.

Article 66. The Disbursing Official shall prepare monthly payment report and shall submit it to the chief of the Ministry concerned or of the office concerned.

Article 67. The chief of a Ministry or of an office shall prepare monthly general payment report based on the monthly payment reports and shall submit it accompanied by these reports to the Minister of Finance in the current of the succeeding month.

Chapter VII. Contracts

Section I. General Rules

Article 68. In case where a chief of a Ministry or of an office or officials in charge would conclude a contract, they shall prepare a contract stating in details, object of the contract, term of fulfilment, contract deposit, disposal of the contract deposit in case of breaking the contract, bearing of risk and other necessary matters.

Article 69. Contracts shall be signed by officials concerned and their seals shall be put on the contracts.

Article 70. The Chief of a Ministry or of an office may omit the preparation of contract in the cases mentioned below. However, in case of item 5 he shall consult the Minister of Finance: 1. To conclude a competitive contract among specified bidders or a private contract provided that the contract price does not exceed ¥ 50,000; 2. To conclude in foreign countries a competitive contract among specified bidders or a private contract of which the contract price does not exceed ¥ 70,000; 3. To sell something at auction; 4. At the disposal of articles a purchaser paying the price, takes over immediately the article; 5. As to private contracts other than specified in items 1 and 2 in cases where a chief of a Ministry or of an office deems it unnecessary to prepare contracts about them. At the conclusion of consultation mentioned in the preceding paragraph, the Minister of Finance shall notify the Board of Audit to that effect.

Article 71. A person who concludes a contract with the State shall deposit in cash or with Government bonds the contract deposit not less than 10% of the contract price. In case of competitive contract among specified bidders or of private contract a chief of a Ministry or of an office may exempt from payment of whole contract deposit or part of it. It shall be the same in cases specified in items 3 and 4 of the preceding Article.

Article 72. In case where a contractor does not discharge his duty the contract deposit shall be reverted to the National Treasury unless stipulated otherwise in the contract.

Article 73. In case of the disposal of a State property the prices shall be paid wholly by purchaser by the time of its delivery or its registration of transfer unless prescribed otherwise in laws or Cabinet Orders.

Article 74. Property rent shall be paid in advance unless prescribed otherwise in laws or Cabinet Orders. However, it may be paid at regular intervals for terms exceeding six months.

Article 75. With regard to construction, manufacture or purchase of articles of which the price exceeds ¥ 50,000, a chief of a Ministry or of an office shall order officials or technicians, who have supervised or inspected construction, manufacture or purchase, to prepare a record after the completion or the delivery. In case of payment, before fulfilment of contract, for completed part of construction or manufacture or delivery effectuated of articles according to the conditions of contract the chief of the Ministry or of the office shall order officials or technicians to prepare a record for inspection. Payments prescribed in these two preceding paragraphs may not be effected without records mentioned in these two preceding paragraphs.

Article 76. Regarding the cases of the second paragraph of the preceding Article amounts of payment shall not exceed nine-tenths of the price for completed part as to construction or manufacture and shall not exceed the price of delivery of articles as to purchase of articles. However, the whole amount of the price may be paid for completed part of divisible construction or manufacture.

Article 77. Provisions of the preceding two Articles shall be applied to correspondingly for the payment for whole or part of a contract fulfilled other than construction or manufacture.

Section II. Open Competitive Contract

Article 78. Qualifications necessary for admission to an open competitive contract shall be fixed by the Minister of Finance.

Article 79. A chief of a Ministry or of an office may prohibit the admission to an open competitive contract of persons falling under one of the items described below for two years thence. The provisions shall be applied to cases of employment of these persons as agents, managers or other employees: 1. In course of fulfilment of conditions of a contract one who committed illicit acts such as crude manner of performance of construction or manufacture of dishonesty concerning quality as well as quantity of articles to have been delivered; 2. One who associated with other to bid up or knock down unreasonably the price at an open competitive contract; 3. One who obstructed the admission of someone to an open competitive contract or distrubed the conclusion or fulfilment of contract by one who knocked down a contract; 4. One who interfered unlawfully with inspection or supervision of official; 5. One who did not fulfill a contract without justifiable reason; 6. One who engages a person, falling under one or preceding items and having not elapsed 2 years thence, as agent, manager or any other employee at a contract.

Article 80. A chief of a Ministry or of an office may prohibit the admission to an open competitive contract a person who engages, as agent of bidder, one who falls under the provisions of the preceding Article.

Article 81. One who desires to be admitted to an open competitive contract shall deposit with cash or Government bonds a contract deposit not less than 5% of estimated price.

Article 82. In case where the person who has knocked down a contract, does not conclude the contract his contract deposit shall be reverted to the National Treasury.

Article 83. Competition shall be effected by means of bidding except cases prescribed in Article 91.

Article 84. In case where a competition will be effected by means of bidding it shall be publicly notified, in Official Gazette, journals, notice or any other means possible at least ten days before computing from the day before the date of bidding. However, in urgent cases the term may be shortened to five days.

Article 85. The notice prescribed in the preceding Article, shall contain the following items: 1. Subject of an open competitive contract; 2. Place at which clauses of contract is indicated; 3. Place and date of bidding; 4. Conditions about the contract deposit of bidding.

Article 86. A chief of a Ministry or of an office or officials in charge shall estimate an amount for the price of contract to be bidden and shall put it, enclosing in an envelope, at the opening of bidding at its place.

Article 87. The opening of bidding shall be carried out before the bidders at the place and at the date and time indicated in the public notice. However, in case of absence of any bidder an official who has no concern in the bidding shall attend at its opening. The bidder is not allowed to exchange, to change or to cancel his bidding already submitted. A bidding by a person who has no qualification required by the provisions of Article 78 concerning the admission to an open competitive contract or one contrary to the conditions of bidding shall be made invalid.

Article 88. If, upon opening bids, none is found coming up to the expected price limit established in accordance with the provisions of Article 86, bids may be called for anew forthwith.

Article 89. In case there are two or more persons who have made a successful bid with one and the same price, the successful bidder shall be determined forthwith by drawing. In the case as stipulated in the preceding paragraph, if there be any of the bidders who fails to turn up or to draw lots, an official having no concern with the bidding may be caused to draw lots for such bidders.

Article 90. When, in case there is no bidder or no successful bidder at a competition, or in case the successful bidder fails to conclude the contract, bids are again to be called for, the period prescribed in Article 84 may be shortened to five days.

Article 91. In case, with respect to the sale of movables, the chiefs of each Ministry and Board deems it necessary owing to special circumstances, they may, after consultation with the Minister of Finance, sell the movables by auction in accordance with the provisions of this Section.

Section III. Limited Competitive Contracts

Article 92. Besides cases where, pursuant to the provisions of Proviso to Article 29 of the Accounts Law, it is deemed unadvisable to call bids for by open competition, bids may be invited by means of limited competition in any of the following cases: 1. When the number of participants in competition is so limited, owing to the nature or the object of the contract, that there is no need of resorting to open competition; 2. When causing a construction work or a manufacturing work to be done at an expected price not exceeding ¥ 150,000, or when purchasing property at an expected price not exceeding ¥ 70,000; 3. When lending objects at an expected yearly rental or an expected total sum not exceeding ¥ 50,000; 4. When letting out objects at an expected yearly rental or an expected total sum not exceeding ¥ 20,000; 5. When disposing of property at an expected price not exceeding ¥ 30,000; 6. When making a contract other than for construction or manufacturing works, for selling or buying property, or for lending or letting out objects, at an expected price not exceeding ¥ 50,000; In case the conclusion of a contract at discretion is permissible, a limited competitive contract may be resorted to.

Article 93. When calling for bids by means or limited competition, five or more bidders shall be specified as far as circumstances permit. In the case of the preceding paragraph, each of the bidders shall be notified of the matters as prescribed in Article 85.

Article 94. The chiefs of each Ministry and Board shall, when they have deemed it unadvisable to call for bids by means of open competition and have concluded a contract by means of competition of specified bidders, notify the Board of Audit to that effect forthwith, stating clearly the circumstances.

Article 95. The provisions of Articles 79 to 83, inclusive, and of Articles 86 to 89, inclusive, shall apply mutatis mutandis to the cases of limited competitive contracts. The chiefs of cach Ministry and Board may, when deemed unnecessary to receive a security deposit as prescribed in Article 81, which is applicable to the case of the preceding paragraph, remit the payment of such deposits.

Section IV. Contracts at Discretion

Article 96. Besides cases where it is deemed unadvisable, pursuant to the provisions of proviso to Article 29 of the Accounts Law, to call for bids by open competition, a contract at discretion may be resorted to in any of the following cases: 1. When the nature or the object of a contract forbids competition; 2. When there is no time for calling for bids by competition owing to pressing needs; 3. When secrecy has to be kept about the acts of the State; 4. When causing a construction or a manufacturing work to be done at an expected price not exceeding ¥ 70,000 or when purchasing property at expected price not exceeding ¥ 25,000; 5. When lending objects at an expected yearly rental or an expected total sum not exceeding ¥ 25,000; 6. When letting out objects at an expected yearly rental or an expected total sum not exceeding ¥ 10,000; 7. When disposing of property at an expected price not exceeding ¥ 20,000; 8. When a contract other than for construction or manufacturing works, or for selling and buying property, or for lending or letting out objects, is made at an expected price not exceeding ¥ 30,000; 9. When concluding a contract for the supply of labor; 10. When causing transportation or storage work to be done; 11. When a contract is made between organizations in each Ministry and Board; 12. When disposing of goods produced by (Government) farms, factories, schools, experimental stations, prisons and other similar institutions; 13. When disposing of goods necessary in order to be used for the manufacture, repair, processing or delivery of goods as the State may require; 14. When selling or letting out for a consideration property to a person who is entitled to transferring or letting out such property free as provided by law. 15. When selling building materials produced by the State to the sufferers from extraordinary calamities; 16. When making contracts abroad; 17. When purchasing or lending objects direct from juridical persons, juridical persons for the public welfare, industrial associations, or relief organizations, for charity purposes; 18. When a contract for public work within a settlement area is given to the settlers as their joint undertaking; 19. When disposing of or letting out objects necessary for the protection and promotion of art and science; 20. When disposing of or letting out object necessary for the purpose of protecting and promoting industrial or colonization enterprises, or when purchasing articles direct from their producers for the same purpose; 21. When disposing of or letting out direct to public entities or enterprisers such articles as are necessary for communal, public or public utility purposes; 22. When disposing of or letting out land, buildings, or forests or fields or products therefrom to persons having special connection with them; 23. When disposing of articles or causing articles to be manufactured, or renting land and buildings specially necessary for the management of undertakings. 24. When entrusting a selling business to wholesale dealers or causing them to engage in a selling business as provided by law or Cabinet Order.

Article 97. In case of the absence of bidders at a competition or in case of the absence of a successful bidder at a second competition, a contract at discredition may be made, provided, however, that no alteration is permitted to be made in the price and other conditions fixed at the first competition, except for the security deposit and period.

Article 98. In case the successful bidder fails to conclude the contract, a contract at discretion may be made within the limits of the contract price accepted, provided, however, that no alteration is permitted to be made in the conditions fixed at the first competition, except for the period.

Article 99. In the cases stipulated in the preceding two Articles, the contract may be made with several persons by dividing it among them within the limits of the said price or amount only when a calculation is capable for such division of the expected price or the accepted contract price.

Article 100. When making a contract at discretion, written estimates shall be obtained from two or more persons as far as circumstances permit.

Article 101. The chiefs of each Ministry and Board shall, when deemed unadvisable to call for bids by means of open competition and have concluded a contract at discretion, notify the Board of Audit to that effect forthwith, stating clearly the circumstances.

Article 102. The chiefs of each Ministry and Board shall, when calling for bids by means of limited competition or concluding a contract at discretion, consult with the Minister of Finance beforehand about it. The Minister of Finance, when the consultation referred to in the preceding paragraph has taken shape, shall notify the Board of Audit of it.

Chapter VIII. National Treasury Funds and Securities

Section I. Money in Custody and Securities

Article 103. The cash kept in custody by the chiefs of each Ministry and Board shall be deposited in the Deposit Department of the Ministry of Finance as provided for by the Minister of Finance.

Article 104. The securities owned by the State or the securities kept in custody by the chiefs of each Ministry and Board shall be caused to be handled by the Bank of Japan as provided for by the Minister of Finance.

Article 105. Ministry or procedures for the handling of cash or securities in the custody of the head of each government office, or of securities owned by the State, shall be prescribed by the Minister of Finance excepting cases in which there are special provisions in laws or Cabinet Orders.

Section II. The receiving and disbursement of Treasury money

Article 106. The Bank of Japan shall engage in the business of receiving and disbursement of the Treasury money, in accordance with what the Minister of Finance will prescribe, besides being in accordance with provisions of the present Imperial Ordinance. The Treasury money received by the Bank of Japan is to be treated as deposited money of the State, and matters regarding its classification and receiving and disbursement shall be prescribed by the Minister of Finance.

Article 107. As for the deposited money of the State, the Bank of Japan shall pay reasonable rate of interest only for the deposits specified by the Minister of Finance in accordance with what the Minister prescribes.

Section III. Bank of Japan's reports on the accounting and proof of correctness of its receipts and disbursements

Article 108. The Bank of Japan shall, in accordance with what the Minister of Finance prescribes, submit a report on receipts and disbursements of the Treasury money to the Minister of Finance.

Article 109. The Bank of Japan shall make an accounting statement and send it together with documentary evidences to the Minister of Finance to be examined by the Board of Audit. The Bank of Japan shall, in accordance with what the Minister of Finance prescribes, put in order the receipts and disbursements in the revenue due to the issue national bonds, the funds for payment of principals and interests of the national debts and the fund for payment in distant areas, and report them in the accounting statement mentioned in preceding paragraph. The Minister of Finance shall investigate the accounting statement mentioned in the first paragraph and transmit it to the Board of Audit.

Article 110. The Bank of Japan shall make an accounting statement regarding receipts and payments of securities in the ownership or the custody, of the State and send it together with documentary evidences to the Minister of Finance to be examined by the Board of Audit. The Minister of Finance shall investigate the accounting statement mentioned in the preceding paragraph and transmit it to the Board of Audit.

Chapter IX. Accounting Official

Section I. General Rules

Article 111. The Minister or Transportation and the Minister of Communication may appoint clerks of Government offices stated below to be accounting clerks in accordance with provisions of paragraph 1 of Article 40 of the Accounts Law. 1. Government railway offices. 2. Government communication offices. The chiefs of each Ministry and Government office may, besides those prescribed in the preceding paragraph, appoint, in case of special necessity, clerks of his office to be accounting clerks on consultation with the Minister of Finance.

Article 112. Accounting clerks shall be attached to the chief or assistant accounting official and engage in the business of receipts and disbursements.

Article 113. The cash received by an accounting clerk shall be paid in to the accounting official to whom the clerk is attached, but, the head of each Ministry or Government office may, when he regards it necessary, make the accounting clerk hand over the received cash to the other accounting official or clerk.

Article 114. The accounting official and the accounting clerk shall besides what prescribed in the present Imperial Ordinance, receive, pay and keep the cash in accordance with what the Minister of Finance prescribes.

Section II. Responsibility

Article 115. In cases prescribed in paragraph 1 of Article 43 of the Accounts Law (including cases in which provision of the abovementioned paragraph is applied as prescribed in Article 45 of the same Law), the accounting official or clerk, who has been ordered for restitution but believes he has reasons to be exempted from the responsibility, may make documents which explain the reasons and an accounting statement and send them together with documentary evidences through the head of the Ministry or Government office to which he belongs to the Board of Audit and request for its examination and judgement. The head of the Ministry or Government office shall not in cases mentioned in the preceding paragraph, postpone the fulfillment of the ordered restitution.

Section III. Audit and Proving

Article 116. The head of each Ministry or Government office shall appoint an inspector and make him inspect the accounting books and strong boxes of the accounting official on March 31 every year or anytime when the removal, death or change of the accounting official has occurred. But, as for the accounting books and strong boxes of officials who have received extraordinary advance fund, the regular inspections are not necessary for them. The Minister of Finance or the head of each Ministry or Government office shall when he regards it necessary, appoint inspector extraordinarily and make him inspect the accounting books and strong boxes of accounting officials or clerks.

Article 117. When the accounting official or clerk is not able to be present at the inspection stated in the preceding Article owing to unavoidable circumstances, his proxy or an official, who has been assigned specially for the task by the head of the Ministry or Government office concerned, shall be present at the inspection.

Article 118. When the inspector has inspected the accounting books and strong boxes of the accounting official or clerk, he shall make two copies of report on inspection which must be signed and chopped by the inspector and accounting official or clerk concerned or the official who has been assigned to be present at the inspection, and give one of the copies to the accounting official or clerk concerned or to the official assigned to be present at the inspection, and submit the other to the head of the Ministry or Government office concerned.

Article 119. In case the accounting officer or clerk has the additional task of accounting of the official money belonging to other account the inspector shall conduct the inspection of the other money as well.

Article 120. The official who is in charge of the receiving of taxes and other revenues shall make an accounting statement of receipts and disbursements and send it together with documentary evidences through the revenue collecting official to the Board of Audit for its auditing.

Article 121. The official who has received the advance fund shall make an acounting statement of receipts and disbursements and send it together with documentary evidences through the disbursing official to the Board of Audit for its auditing.

Article 122. The official who is in charge of the receiving and disbursement of cash outside the budget shall make an accounting statement of receipts and disbursements and submit it together with documentary evidences, through the head of the ministry of government office to which he belongs or an official to be designated by the head of Ministry or Government office concerned, to the Board of Audit for its auditing.

Article 123. The official who uses cash by diversion of appropriated funds in accordance with the provisions of Article 56 shall make an accounting statement of receipts and disbursements and submit it together with documentary evidences, through the head of the Ministry or Government office to which he belongs or the official to be designated by the head of the Ministry or Government office concerned, to the Board of Audit for its auditing.

Article 124. All the receipts and disbursements by assistant accounting official shall be treated as the accounts of the chief accounting official and all the receipts and disbursements by accounting clerk as those of the accounting official to whom the clerk is attached and it is not necessary for them to submit reports and accounting statements regarding their receipts and disbursements respectively. But the head of each Ministry or Government office of the Board of Audit may, when he or it regards it specially necessary, make assistant accounting officer or accounting clerk submit his own report or accounting statement on his receipts and disbursements.

Article 125. When the change of accounting officials has occurred, the outgoing accounting official has to go through the procedures prescribed in the Articles 120 to 123 regarding the receipts and disbursements with which he has not gone through the procedures prescribed in the above-stated Articles, among the receipts and disbursements executed by him during his tenure.

Article 126. In case an accounting official or clerk is not able to make accounting statements owing to his death or other circumstances, the head of each Ministry or Government office shall appoint another official and order him to make them. In case an accounting official or clerk does not submit his accounting statements within a prescribed time, the head of each Ministry or Government office shall order some other official to make them. Accounting statements made in accordance with the provisions of the preceding two paragraphs shall be regarded as made by the accounting official or clerk himself.

Article 127. Revisions and changes in the accounting statements of accounting official or clerk after submission shall not be allowed.

Chapter X. Books

Article 128. The Ministry of Finance shall be provided with journals, ledgers and subsidiary books, and receipts and disbursements of Treasury money shall be recorded in them.

Article 129. The Ministry of Finance shall be provided with general record books for contracts, etc. and accounting books for revenues and expenditures of the State and, in the general record books for contracts, etc., the authorized amount of money for contracts, etc., the amount of money of concluded contracts, etc. and remaining amount of money shall be entered, in the accounting books for the revenues of the State, the budgetary amount of revenues, the determined amount of revenues to be collected, the amount of collected revenues, the amount of revenues unable to collect and the amount of revenues still to be collected shall be entered; and in the accounting books for the expenditures of the State, the budgetary amount of expenditures, the amount carried over from the preceding fiscal year, the amount of reserve funds used, increase and decrease caused by diversions of appropriated funds, amount of disbursements, amount to be carried over to the next fiscal year and remaining amount shall be entered.

Article 130. The revenue collecting official shall be provided with collection books, and the amount of revenues determined to be collected, the amount of revenues determined to be collected, the amount of revenues collected, the amount of revenues unable to collect and the amount of revenues still to be collected shall be entered in them.

Article 131. Each Ministry and Government office shall be provided with Revenue books, and the budgetary amount of revenues, the amount of revenues determined to be collected, the amount of revenues collected, the amount of revenues unable to collect and the amount of revenues still to be collected shall be entered in them.

Article 132. The head of each Ministry or Government office and officials authorized to conclude contracts, etc. shall be provided with ledgers for contracts, etc. and the amount of money for projected contracts, etc,, the amount of money for concluded contracts and remaining amount shall be entered in them.

Article 133. Each Ministry and Government office shall be provided with totalization books for contracts, etc. and the authorized amount of money for contracts, etc., the amount of money for concluded contracts, etc. and remaining amount shall be entered in them.

Article 134. The disbursing official shall be provided with disbursements books and the planned amount of payments for expenditures, the paid amount and remaining amount shall be entered in them.

Article 135. Each Ministry or Government office shall be provided with expenditures books, and the budgetary amount of the expenditures, the amount carried from the preceding fiscal year, the amount of reserve funds used, increase and decrease caused by the diversion of appropriated funds, the paid amount, the amount to be carried over to the next fiscal year and the remaining amount shall be entered in them.

Article 136. The accounting official and clerk shall be provided with cash receiving and disbursing books, and receipts and disbursements of cash shall be entered in them.

Article 137. The form of books prescribed in the preceding nine Articles and the method of entering shall be prescribed by the Minister of Finance.

Article 138. The Bank of Japan shall provide the following books in which the Bank must make register the payment and receipt of the cash it handles, and the receipt and delivery of the securities it deals with, for the sake of the State. 1. The books in which are to be entered the payment and receipt of the National Treasury money. 2. The books in which are to be registered the amounts of money whose payment is planned, and the amounts of money which have been already paid ont. 3. The books in which are to be entered accounting details concerning the issuance of the national loans and the redemption thereof. 4. The books in which are to be registered the accounting details concerning the funds for payment of the interest on the National Loans. 5. The books in which are to be registered the receipt and payment of the funds paid by persons inter absentis. 6. The books in which are to be registered the receipt and delivery of the securities. The form of these books and the method of registration therein, which are mentioned in the preceding paragraph are determined by the Bank of Japan, with due sanction of the Minister of Finance.

Article 139. The Minister of Finance has to wind up the entry in the accounting books for the registration of the Annual Revenues and Expenditures pertaining to the preceding fiscal year, on July 31 every year, in the presence of the competent auditing officers who are specially nominated by the President of the Board of Audit, and other Government officials.

Chapter II. Miscellaneous Rules

Article 140. In case the chiefs of the different Ministries and Government Boards, by the provisions of Article 48 of the Law of Accounting, cause the officials of the To (Metropolis), Do (Hokkaido), Fu, and Ken (Prefectures) to treat and attend to the business concerning the Annual Revenues and Expenditures, and the contracts, they must have consultation with the Minister of Finance, after having obtained the agreement and concurrence of the chiefs of the To, Do, Fu, and Ken. When the consultation referred to in the preceding paragraph has been satisfactorily finished, the Minister of Finance has to make intimation to the Board of Audit to that effect. The provisions in the present Imperial Ordinance regarding the Annual Revenue Collectors, the Defraying Officials, and the Officials entrusted with the business connected with the conclusion of contracts as well as the Cashier Officials, are applicable to the case of the officials of the To, Do, Fu, and Ken transacting the business concerning the Annual Revenues and Expenditures of the State and contracts, with the necessary modifications.

Article 141. As regards the form of the document verifying the accounting to be presented to the Board of Audit, in accordance with the present Imperial Ordinance, and the date of presentation thereof, they are to be governed by the rules as fixed and determined by the Board of Audit.

Article 142. The form of the documents as prescribed by the present Imperial Ordinance, with the exception of the document verifying the accounting, as mentioned in the foregoing Article, is fixed and determined by the Minister of Finance.

Article 143. In the cases where it is necessary to sign the name and affix the seal, in accordance with the present Imperial Ordinance, it is permissible in the case in the foreign country to substitute the signing of the name for these two procedures.

Article 144. Except for the stipulations which are laid down in the present Imperial Ordinance, all necessary provisions bearing on the receipt and outlay, and other affairs related to the State's finance and accounting are fixed and determined by the Minister of Finance.

Supplementary Provisions:

Article 1. The present Ordinance shall come into force as from the day of its promulgation. Provided that the revised provisions of paragraphs 1 and 2 of Article 8, and of Article 16; and of the amended provisions of Article 26 concerning the House of Representatives and the House of Councillors, and the Highest Court of Justice, as well as the Board of Audit; of the revised provisions of Articles 111 to 115, and of Article 140, as well as of the provisions amending a portion of the Temporary Exceptional Measures in the Rules of Accounting in Article 5 of the Supplementary Provisions, the part in which the phrasing "the Ministers of the different Ministries or the competent Ministers" shall be amended as "the chiefs of the different Ministries and the Government Boards": all of which provisions shall be carried into effect on the day of enforcement of the Constitution of Japan; whereas of the revised provisions of item 6 of Article 2 and Article 4, the part relative to the document of transfer of the National Treasury money; and the amended provisions of paragraph 2 of Article 32 and of Article 47, as well as the revised provisions of paragraph 2 of Article 61 shall come into force on the day when the stipulations relating to the document of transfer of the National Treasury money, in the Law of Accounting, come into effect; the revised provisions of Articles 38, 39, 41, 64 and 65, and the part of the revised provisions of Article 129 concerning the recapitulatory book related to the contracts, etc., as well as the amended provisions of Articles 132 and 134: all of which provisions shall come into effect on the day when the provisions of Article 34 of the Finance Law are put into force. The revised provisions of paragraph 3 of Article 8; those of Articles 9 to 15, 17, 18 and Articles 20 to 23, are to be applied to the budgetary estimates and the settlement of accounts pertaining to the fiscal years subsequent to the fiscal years 1947-8. Of the revised provisions of Article 129, the part relative to the Accounting Books in connection with the Annual Revenues and Expenditures; the revised provisions of Articles 130, 131, 134, and 135, as well as the revised provisions of Nos. 3 and 4 of paragraph 1, Article 138, all of which provisions shall be applicable to the books pertaining to the fiscal years subsequent to the fiscal year 1947. The provisions other than those mentioned in the proviso of paragraph 1, and under the foregoing paragraph 2, shall be applied as from April 1, 1947.

Article 2. The term Sei Rei (Cabinet Order) which may occur in the present Imperial Ordinance shall read Choku Rei (Imperial Ordinances) up till the day when the Constitution of Japan shall be put into force. The phrasing in paragraph 2 of Article 24 "the Budget of the Annual Expenditures which have been allotted by virtue of the provisions of paragraph 1, Article 31, of the Finance Law" shall read "the Budget of the Annual Expenditures," up till the day when the Constitution of Japan shall come into force. The phrasing "plan for defrayment" as occurring in Articles 35, and 44; paragraph 1 of Article 61; Article 134; and No. 2, paragraph 1, Article 138, shall read "Budget of Defrayment," up till the day when the provisions of Article 34 of the Finance Law shall come into force.

Article 3. The provisions of Articles 17, 21 to 23, 26, 27, 124 to 135, of the Accounting Regulations which have heretofore been in force, up till the day when the Constitution of Japan shall come into force; the provisions of Articles 14, 16, and 41, of the Accounting Regulations which have heretofore been in force, up till the day when the provisions of Article 34 of the Finance Law shall be put into force, shall respectively retain their validity, provided, however, that the phrasing "the second reserve funds" as occurring in Articles 21 and 23, shall respectively read "reserve expenses," whereas the phrasing "paragraph 1, Article 11, of the Finance Law" shall read "paragraph 2, Article 15, of the Finance Law." The provisions of Articles 68 to 77 of the Accounting Regulations which have heretofore been in force shall still retain their validity with respect to the settlement for the fiscal years 1945-6 and 1946-7. The provisions of Articles 78 and 80 of the Accounting Regulations which have heretofore been in force, shall still retain their validity with regard to the carrying forward to the next fiscal year of the definite amount, with express permission, for the object of employing therein, among the items of the budgetary appropriations for the fiscal year 1946-7. The provisions of Articles 153 to 157, as well as of items 3 and 4 of paragraph 1, Article 60, of the Accounting Regulations which have heretofore been in force shall still retain their validity with respect to the books appertaining to the fiscal year 1946-7.

Article 4. The period for the adjustment of the cashier business relative to the Annual Revenues and Expenditures belonging to the fiscal year 1946-7, may be prolonged, not with-standing the provisions of Articles 3 to 7, by the decision and direction of the Minister of Finance.

Article 5. A part of the Temporary Special Measures in the Accounting Regulations is revised as follows: The title is amended as "the Budget and Settlement, and the Temporary Special Measures in the Accounting Regulations." In Article 1, paragraph 1, the term "the Ministers of the different Ministries" is revised as "Chiefs of the different Ministries and the different Government Boards"; the phrasing in paragraph 2, of the same Article "The proviso of item 4 of Article 57, of the Accounting Regularions" is amended as "The Budget and Settlement, and the proviso of paragraph of Article 51 of the Accounting Regulations"; the phrasing in paragraph 3 of the same Article, "Article 58 of the Accounting Regulations" to "The Budget and Settlement, and Article 52 of the Accounting Regulations." In Article 2, the words the Ministers of the different Ministries" are amended as "the chiefs of the different Ministries and the different Government Boards"; and the term "Article 21" as "Article 22." In Article 3, the term "the Ministers of the different Ministries" is revised as "the chiefs of the different Ministries and the different Government Boards" and the term "Article 21" as "Article 22." In paragraph 1 of Article 4, the term "the competent Ministers" is amended as "the chiefs of the different Ministries and the different Government Boards." In paragraph 1 of Article 5, the term "the Ministers of the different Ministries" is amended as "the chiefs of the different Ministries and the different Government Boards"; in paragraph 2 of the same Article the words "item and item 5" are deleted, and the term "the competent Ministers" is revised as "the chiefs of the different Ministries and the different Government Boards."

Article 6. Imperial Ordinance No. 305, 1923 (Imperial Ordinance concerning the items of money in which no use of the money derived from some other items is tolerated, unless with express sanction and approval of the Minister of Finance) is deleted. Provided that as regards the Budgetary Estimates for the fiscal year 1946-7, the same Imperial Ordinance shall still retain its validity.