Article 1.　In order to cope with the existing economic situation, the object of this Law is for the time being to promote an increase in the deposits and savings through the establishment of deposits and savings accounts which will bear premiums by voluntary participation on the part of depositors.

Article 2.　With the exception of the Bank of Japan, the financial institutions included in this Law shall be banks, trust companies, life insurance companies, mutual loan companies, urban area credit associations, agricultural co-operative associations and all other institutions which are legally authorized to accept deposits or savings.

Article 3.　When, by notification, the Minister of Finance establishes details on the undermentioned particulars concerning savings with premiums accounts payable by lottery, the financial institutions may handle the savings with premiums in pursuance of the particulars provided in the notification:

Article 4.　Premiums of the savings with premiums accounts payable by lottery shall not be liable to income tax.

Article 5.　Certificates of the savings with premiums accounts payable by lottery designated by the Minister of Finance shall not be liable to stamp duties.

Article 6.　When savings with premiums accounts payable by lottery have not been handled in accordance with the provisions of Article 3, the representative, proxy, employee of or any person otherwise employed by the financial institution for the handling of saving with premiums accounts payable by lottery, and found guilty, shall be subject to penal servitude not exceeding one year or a fine of not more than 10,000 yen.

Article 7.　In case the representative of a juridical person, or the proxy, employee or any person otherwise engaged, of a juridical person, has, with regard to the business of the said juridical person, committed an offence mentioned in the preceding Article, not only the offender shall be punished, but the fines mentioned in the same Article shall be imposed on the said juridical person.