I hereby promulgate the Consumer's Livelihood Cooperative Association Law. Signed:HIROHITO, Seal of the Emperor This thirtieth day of the seventh month of the twenty-third year of Showa (July 30, 1948) Prime Minister ASHIDA Hitoshi Law No.200 Consumer's Livelihood Cooperative Association Law Chapter I. General Provisions

(Object) Article 1. This Law purports to enhance the growth in the organization of the Livelihood Cooperatives formed by the initiatives of the people, and thereby to bring about security in living and elevation of culture in daily life

(Standards of Cooperative Association) Article 2. Consumer's Livelihood Cooperative Association shall, with the exception of cases provided for otherwise in the present Law, fulfil each item of the requirement as listed below: 1. It shall be a union of persons by definite area or occupation; 2. It shall have for its purpose improvement and elevation of the cultural and economical standard of the daily life of its members; 3. Any one shall be allowed to join or leave membership at will; 4. Member shall, in spite of the number of the units of investment held by them, enjoy equal right to make decisions and to vote; 5. Not surplus savings of the association shall be returned to members in proportion to the patronage of each member; 6. In case of any surplus savings returned in proportion to the patronage of each member, the maximum rate thereof shall be stipulated. Consumer's Livelihood Cooperative Association and Federation of Consumer's Livelihood Cooperative Association shall not be utilized for any particular political parties.

(Protection of Name) Article 3. The term "Consumer's Livelihood Cooperative Association" or "Livelihood Cooperative Association" or "Federation of Consumer's Livelihood Cooperative Associations" or "Federation of Livelihood Cooperative Associations" shall be included in the official name of any Consumer's Livelihood Cooperative Association or any Federation of Consumer's Livelihood Cooperative Associations. No person others than a Consumer's Livelihood Cooperative Association or a Federation of Consumer's Livelihood Cooperative Associations, shall use in its official name the term prescribed in the preceding paragraph.

(Juridical Personality) Article 4. The Consumer's Livelihood Cooperative Association and the Federation of Consumer's Livelihood Cooperative Associations (hereinafter referred to as Cooperative Association) shall be a juridical person.

(Area Covered) Article.5 The Cooperative Association shall not be established covering a wider area than that of a prefecture, except in case of the Consumer's Livelihood Cooperative Association by occupation under inevitable circumstances and of the Federation of Consumer's Livelihood Cooperative Associations (hereinafter referred to as Federation).

(Address) Article 6. The official address of the Cooperative Association shall be the place where its principal office is located.

(Registration) Article 7. Any matter which is required to be registered under this Law may not be set up against the third person until the registration thereof has been effected.

(Relation to the Labor Union) Article 8. This Law neither imposed restrictions on the labor unions under the Labor Union Law (Law No.51 of 1945) voluntarily undertaking business as prescribed in par.1, Article 10, nor cause disadvantages thereto.

Chapter II. Functions

(Principle of Maximum Service) Article 9. The object of each Cooperative Association shall be to furnish the maximum service to its member through its functions and not profit making.

(Kinds of Functions) Article 10. The Cooperative Association may engage in all or a part of the following functions: 1. To purchase materials needed for the daily life of its members or produced these and to supply these to its members with or without processing; 2. To establish useful common facilities for its members, and to make these available to them; 3. Programs to improve the mode of living and elevate the standard of culture for its members; 4. Programs aiming at the mutual relief of its members; 5. Program of education concerning Cooperative Association necessary for the members and employees; 6. Activities incidental to the accomplishment of each of the preceding item. The Federation of Consumer's Livelihood Cooperative Association may, in addition to the activities mentioned in the preceding paragraph, engage in activities relative to guidance, liaison and adjustment of members associations. The Federation of Cooperative Association by area, covering a wider area then that of a prefecture, shall not engage in the function other than guidance of their members, liaison and adjustment of member associations in spite of the stipulation of the foregoing two paragraph.

(Equal Opportunity) Article 11. The Cooperative Association shall not, being engaged in the business enumerated in the preceding Article, be prevented from receiving the equal convenience with others which are engaged in the same kind of function unless there is any specific reason.

(Utilization of Work) Article 12. Members shall not be coorced to utilize the activities of the Cooperative Association against their will. Except for the case otherwise provided by the articles of incorporation;those who belong to the same household as the members of the Cooperative Association shall be regarded as the members in utilizing the activities of the Cooperative Association. The Cooperative Association shall not make its facilities available for those other than its members. This rule, however, shall not be applicable as permitted by the administrative office concerned.

(Relation with Other Organizations) Article 13. The Cooperative Association, in case it is necessary to prosecute the business related to it, may subscribe to other juridical persons or organizations in so far as it is not against its objectives and the provisions of other laws.

Chapter III. Membership

(Qualification for Membership) Article 14. Qualification for membership in a Consumer's Livelihood Cooperative Association shall be determined by the articles of incorporation applicable to the following persons;provided, however, the juridical persons are not allowed membership: 1. Persons who have residence in the fixed area in the case of Cooperative Association by area; 2. Persons who are engaged in the fixed scope of occupation in the case of Cooperative Association by occupation. In the case of the Cooperative Association by area, persons who are not prescribed in the preceding paragraph, item 1, but, whose place of employment falls within the area of the Cooperative Association and who have a reasonable need to utilize the facilities of the Association may, in accordance with the Provisions of articles of incorporation, be admitted as Members. In the case of the Cooperative Association by occupation, persons who are not prescribed in par.1, item 2, but who by reason of residence, in the neighborhood of the Cooperative Association have a reasonable need to utilize the facilities of the association may, in accordance with the provisions of articles of incorporation, be admitted as members. Qualifications for membership in a Federation of Consumer's Livelihood Cooperative Associations shall be determined by the articles of incorporation applicable to the following: 1. Cooperative Associations; 2. Cooperative organizations organized under other laws, which fulfil the requirements prescribed in each item of Article 2, paragraph 1 and which purport to engage in one or more of the same functions as those carried on by the Cooperative Association.

(Freedom to Join) Article 15. The Cooperative Association shall not limit the number of members thereof. An eligible applicant for membership shall not be refused by the Cooperative Association without sufficient reason nor shall be imposed upon conditions which are more difficult than those imposed upon present members.

(Investment) Article 16. Each member of a Cooperative Association shall possess one or more units of in vestment. The amount of each unit of investment shall be fixed within the capacity of these qualified for the membership and shall be equal to all. The number of the shares borne by one member shall be specified in the articles of incorporation within the scope of not exceeding 25 per cent of the total number of the shares borne by all the members. No member may avail himself of a set-off against the Cooperative Association with respect to the payment for his investment. The responsibility of member of a Cooperative Association shall be entitled to the amount of his investment.

(Right to Decisions and Election) Article 17. Each member of a Cooperative Association shall be entitled to only one vote for decisions and for election, regardless of number of shares held;provided, however, in case of the Federation of Cooperative Association, different stipulations may be provided in its articles of incorporation in accordance with the number of members of the Association: A member may, in accordance with the provisions of articles of incorporation, vote, on previously submitted specific issues in accordance with the provisions of Art.37, by written ballot or proxy;provided, however, one who is not a member or who does not belong to the same household as the member may not become the proxy. The person who votes in accordance with the provisions of the preceding paragraph shall be deemed to be present at the meeting. A proxy may not represent more than ten members for such voting purposes. A proxy shall present satisfactory written authority to the association.

(Momentary Penalties) Article 18. The Cooperative Association may, in accordance with the provisions of its articles of incorporation, impose monetary penalties upon a member in the case where he fails to comply with his obligations of the payment for his investment to the association.

(Freedom to Leave) Article 19. The member may terminate his member ship at the end of any business year by giving a minimum of ninety days'notice. A longer period of notice under the preceding paragraph may be designated in the articles of incorporation;however the period shall not exceed one year.

(Legal Retirement) Article 20. The member shall retire upon the occurrence of any of the following events: 1. Disqualification for membership; 2. Death or dissolution; 3. Expulsion. Expulsion may be exercised against a member by a resolution at a general meeting upon the occurrence of any of the events under the following items. In this case the Cooperative Association shall notify the member to that effect by the fifth day previous to the general meeting day, and give the member an opportunity to explain themselves on the occasion of the general meeting: 1. When a member has failed to utilize the facilities of the association for an unreasonable period of time; 2. When a member has continually refused to comply with his obligations such as payment of investment, etc.; 3. When a member has acted in violation of provisions governing the membership of the association. The expulsion in the preceding paragraph shall not be effective against such member until the notice of such action has been communicated to him.

(Right to Demand Refundment of Investment) Article 21. Any person who has ceased to be a member of a Cooperative Association may, in accordance with the provisions of the article of incorporation, demand the refundment of a part or the whole of the paid amount of his investment.

(Obligations of the Seceder to Pay up the Investment) Article 22. At the end of the business year in which retirement has been effected, in case the liabilities of association cannot be paid up by the assets, the association may, in accordance with the provisions of the articles of incorporation, demand the person who has cased to be a member within that business year for the payment of a part or the whole of the amount of his investment due to the association.

(Extinction of Right of Demand) Article 23. The right of demand in accordance with the provisions of the preceding two Articles shall be extinguished by prescription, if it has not been exercised for two years.

(Suspension of Refundment) Article 24. The Cooperative Association may suspend refundment in Article 21, to a person who has ceased to be a member until he has completely performed his obligation to it.

(Reduction of the Units of Investment) Article 25. Any member of a Cooperative Association may, in accordance with the provisions of the article of incorporation, reduce the number of the units of investment held by him. The provisions of Article 19, Articles 21 to 23 inclusive shall apply with the necessary modifications to the case of the preceding paragraph.

Chapter IV. Administration

(Articles of Incorporation) Article 26. The articles of incorporation of a Cooperative Association shall include the following particulars: 1. The functions; 2. The official name; 3. The area of its business operations or the name of organization by occupation; 4. The locations and addresses of its offices; 5. The provisions concerning the qualifications for membership; 6. The provisions on subscription and retirement of members; 7. The provisions relative to the amount of each share and provisions as to payment for such shares and maximum number of shares to be owned by a members; 8. The amount of payment of first installment; 9. Provisions relating to the distribution of surplus funds, and disposition of loss; 10. The provisions regarding the amount and the accumulation of reserve funds; 11. The provisions concerning rights and duties of the members; 12. The provisions concerning the execution of business; 13. The provisions concerning the officers; 14. The provisions concerning the general meeting; 15. Business year; 16. Method of public notice; 17. The highest limit of premia and benefits, when the Cooperative Association engages in the work of mutual relief for its member's living; 18. The period of duration or grounds for dissolution if such has been determined; 19. The names of those who make investment in kind, the kinds and, prices of such assets, and the number of shares to be given to such persons if such have been determined. The administrative authorities may make the model articles of incorporation. The Minister of Welfare may determine the highest limit of premia and benefits prescribed in Item 17, par.1.

(Number of Officers) Article 27. There shall be directors and auditors for the Cooperative Association as the officers. The Cooperative Association shall have a minimum of five directors and two auditors.

(Election of Officers) Article 28. Officers shall be elected, at a general meeting of the members from among the members or executive officers of any juridical person who is a member, in accordance with the provisions of the articles of incorporation;provided, however, officers at the time of the establishment of the Cooperative Association shall be elected at the charter general meeting from among those intending to be its members or executive officer of any juridical person intending to be its members. 20 per cent or less of the fixed number of the directors may, under special circumstances, be elected from among these who do not come under the preceding paragraph.

(Filling up of Vacancies) Article 29. When more than 50 per cent of the officers of directors or auditors become vacant, the vacancy shall be filled up within a month.

(Term of Office) Article 30, The term of office of officers shall be two years;provided, however, the articles of incorporation may provide for terms of office not exceeding three years. The successor shall hold the remaining period of term of service left by the predecessor in spaite of the provision of the preceding paragraph. Irrespective of paragraph 1, the term of office of officers at the time of establishment shall be the same as that resolved at the charter general meeting;provided, however, the term shall not be more than one year.

(Holding more than One Office Forbidden) Article 31. An auditor shall not at the same time be a director or any employee his association.

(Auditors Right to Represent) Article 32. In case a Cooperative Association concludes a contact with any of its directors, an auditor shall represent the association. The same shall apply to any law-suit between an Cooperative Association and its director.

(Auditors'Functions) Article 33. The auditor shall execute the following functions: 1. Inspection of the association's properties; 2. Inspection of the directors'execution of business; 3. Reporting to the plenary session of the association or to the administrative authorities about illegal transactions in properties or in execution of business; 4. Convocation of the plenary session if necessary far making reports under the preceding item.

(Convocation of Ordinary Meetings by Directors) Article 34. The directors of a Cooperative Association shall convene not less than one general meeting of the membership during each business year.

(Convocation of Extraordinary Meetings by Directors) Article 35. The directors may convene an extraordinary general meeting whenever it is deemed necessary. The directors shall convene a general meeting within 20 days after the date of the presentation to the board of directors of any petition requesting such a meeting with a statement of the purposes and reasons therefor approved by more than one-fifth of all the members.

(Convocation of Meetings by Auditors) Article 36. In case there are no directors available, or in spite of the demand mentioned in the preceding Article, paragraph 2 the directors without any justifiable reason fail to convene a general meeting of the membership, any one of the auditors of the association shall call such a meeting.

(Procedures for Convening Meetings) Article 37. A notice of a director's convening a general meeting shall be given five days prior to the date of the meeting with objectives and agenda of the meeting according to the procedure prescribed in the articles of incorporation.

(Notice or Notification) Article 38. Any notice or notification of convocation of a general meeting may be addressed to the address which has been entered in the list of the members, or, to such places as any members have especially informed the association as the places for receiving such notice or notification. The notice or notification mentioned in the preceding paragraph shall be deemed to have reached at such time as it should have reached in the ordinary course of affairs.

(Preparation of Articles of Incorporation) Article 39. The directors shall keep a copy of the articles of incorporation, and minutes of each general meeting at each office of the association, and a list of the members at the principal office. Any member or creditor of the association may inspect those documents designated in the preceding paragraph.

(Submitting Necessary Papers) Article 40. Directors shall, one week prior to the day fixed for an ordinary general meeting of members, submit to the auditors a business report, an inventory of property, a balance sheet and a plan for the disposal of surplus fund or of loss, and keep them at the principal office. Any member or creditor of the association may inspect the documents mentioned in the preceding paragraph. In case the documents mentioned in par.1 are submitted at an ordinary general meeting of member, they shall be accompanied by a written opinion of the auditors.

(Dismissal of Officers) Article 41. Officers may, in accordance with the provisions of its articles of incorporation, be altered by the decision at a general meeting of members even during their term of office upon an application made by one fifth or more of the members. The application under the provisions of the preceding paragraph shall be submitted to the association with a written statement of reasons for the dismissal. The Cooperative Association shall refer the statement prescribed in the preceding paragraph to the officers in question ten days prior to the day of general meeting of members, and give them an opportunity to express their opinions at the meeting.

(Application of Civil Code) Article 42. The provisions of Art.44, par.1, Art.52, par.2, and Arts.53 to 55 inclusive, of the Civil Code shall apply with the necessary modifications to the directors of the Cooperative Association.

(Items to be decided at Meetings) Article 43. Any of the following matters shall be decided by a general meeting of the members of the association: 1. Amendment of the articles of incorporation; 2. The dissolution and amalgamation of the Cooperative Association; 3. Enactment and amendment of bussiness plan to be followed during the business year; 4. The budget of incomes and expenses; 5. Decrease in amount of unit investment; 6. Maximum of borrowed amount; 7. Approval of the business report, inventory of property, balance sheet, financial plan for disttribution of surplus funds or disposition of loss; 8. Expulsion of a member and dismissal of an officer; 9. Entrance to and withdrawal from a federation; 10. Other matters specified in the articles of incorporation. The only matters notfied in advance to the members shall be resolved by the general meeting in accordance with Article 37, except for the case otherwise provided by the articles of incorporation. Any resolution relating to amendment to the articles of incorporation shall only be effective with approval of the administrative authorities. The provisions of Arts.58 and 59 shall apply with due modifications to the approval mentioned in the preceding paragraph.

(Loss of Right to Decisions) Article 44. In case of regulation concerning the matters between a Cooperative Association and its member, the latter has no right to vote thereto.

(Method of Ordinary Decisions) Article 45. Except in the case otherwise provided in this Law or in the articles of incorporation, the proceedings of the general meeting shall be determined by a majority vote of the members present at the meeting. In case of a tie vote, the chairman shall have casting vote. The chairman shall be elected at each general meeting. The chairman shall have no vote as a member.

(Method of Special Decisions) Article 46. Two-thirds or more of the votes of the members present at a meeting at which one half or more of the total members are present shall be required for the following: 1. Amendment of the articles of incorporation; 2. Dissolution or amalgation of the association; 3. Expulsion of members.

(Representatives Meetings) Article 47. There may be a meeting of representatives which is authorized to take the place of a general meeting of members, in accordance with the provisions of the articles of incorporation, in a Cooperative Association with a membership in excess of 1,000 voting members. Representative shall, in accordance with the provisions of the articles of incorporation, be elected from among the members. Minimum number of representatives shall be 100. The term of office of representatives shall be specified in the articles of incorporation. The provisions concerning the general meeting shall apply with due modification's to the meeting of representatives. In this case the wording "one who is not a member or who does not belong to the same household" in the provisional statement of par.2, Art.17 shall be interpreted as "one who is not a member, and the number" ten "in par.4 of the same Article shall be interpreted as" ther." A resolution for dissolution and amalgamation may not be made at a meeting of representatives.

(Voice of Family Members) Article 48. Those who belong to the same household as the members of the Consumer's Livelihood Cooperative Association shall be permitted to be present and have a voice at a general meeting, in accordance with the provisions of the articles of incorporation. However, they have neither the right of decision nor the right to votes, excepting the case of following the provisions of paragraph 2 of Article 17.

(Procedures for Reduction of Investiment) Article 49. In case a Cooperative Association has adopted a resolution for the reduction of the amount of the units of investment, it shall prepare an inventory of property and a balance sheet within two weeks after the date on which the resolution was adopted. The Cooperative Association shall, within the period mentioned in the preceding paragraph, issue public notice to its creditors to the effect that objections, if any, may be raised within a certain period and also give notice to that effect to each of its creditors, as are known to it. The period mentioned in the preceding paragraph shall not be less than one month.

(Protection of Creditor against Reduction of Investment) Article 50. If the creditor has raised no objection within the period mentioned in par.2 of the preceding Article, he shall be deemed to have approved the reduction of the amount of the unit of investment. If the creditor has raised an objection thereto, the Cooperative Association shall effect performance or offer adequate security or else effect trust of adequate property with a trust company or a bank carrying on trust business, in order that such creditor may receive performance.

(Setting aside of Surplus Fund) Article 51. At the close of each business year, the Cooperative Association shall set aside as a reserve fund a minimum of one tenth of the surpuls fund until the reserve fund reaches the amount prescribed by its articles of incorporation. The amount of such reserve fund prescribed in the articles of incorporation mentioned in the preceding paragraph shall not be less than one half of the total amount of stock. Reserve funds mentioned in paragraph 1 shall not be broken apart except for the payment of losses. The Cooperative Association shall carry forward five per cent or more of the surplus fund of each business year for the purpose of the business mentioned in Art.10, par.1, item 5.

(Refunding of Surplus Fund) Article 52. The Cooperative Association shall not effect any distribution of surplus fund until after it has made up losses therewith and subtracted therefrom the reserve fund mentioned in the preceding Article. The surplus fund shall be distributed to the members in no other way than in proportion to the extent which they patronized the facilities of the association, or the units of investment, in accordance with the provisions of the articles of incorporation. In case the surplus fund is distributed in proportion to the extent which its members have patronized, the Cooperative Association may determine the different percentage to each business. The Cooperative Association shall pay a dividened not exceeding five per cent per year on the units of investment.

(Appropriation of Surplus to Investment) Article 53. The Cooperative Association may apply the Surplus fund to be distributed to any member to the member's payment of investment until he has made the payment in full.

Chapter V. Organization

(Who Organize) Article 54. In case where formation of a Cooperative Association or a Federation of Cooperative Associations is intended, twenty or more persons intending to be its members or two or more Cooperative Associations shall be required to become promoters, and they shall raise the supporters preparing in advance the prospectus of foundation, draft of the articles of incorporation, plan of business and a list of promoters.

(Convocation of Charter Meeting) Article 55. The promoters shall convene a charter general meeting when supporters have increased in number to be suitable for the management of the Association. The number of the supporters referred to in the preceding paragraph shall be more than three hundred persons in a Cooperative Association;provided, however, this shall not be binding under special circumstances.

(Agenda of Meetings) Article 56. Approval of the articles of incorporation and adoption of business plan shall be resolved, directors and auditors shall be elected and other necessary matters for the organization shall be determined by the charter general meeting. At the charter general meeting one half or more of those who have given their consent for the organization to the promoters by the day of the meeting shall be present and decisions on matters prepared in an agenda shall be made by two-thirds or more of the votes of those present thereat. The provisions of Articles 17, 44 and 45, paragraphs 2 to 3 inclusive shall apply with necessary modifications to the constituent general meeting.

(Application for Approval of Organization) Article 57. The promoters shall, without delay after the completion of the charter general meeting, make application to the administrative authorities for approval of the organization, filing copies of the prospectus of foundation, the articles of incorporation, the business plans, the minutes of charter general meeting and the list of officers. The promoters shall, when demanded by the administrative authorities, furnish reports on the organization of the Cooperative Association.

(Approval of Organization) Article 58. In case the application for approval has been filed in accordance with the provisions of par.1 of the preceding Article, the administrative authorities shall approve the organization as applied except when the Cooperative Association does not fulfil the requirements prescribed in each item of Article 2, paragraph 1, and when they have determined that the procedural requirements for incorporation, the articles of incorporation or the business plan submitted by the promoters have not complied with the provisions of applicable laws or ordinances or with the administrative measures taken thereunder.

(Time Limit for notification of approval) Article 59. When an application for approval has been filed in accordance with the provisions of Article 57, par.1, the administrative authorities shall notify the promoters within two months whether approval has been given or not. If the administrative authorities fail to give the notice mentioned in the preceding paragraph within the period prescribed in the same paragraph the application shall be deemed to have been approved on he day of expiration of the period in accordance with the provisions of Article 57, paragraph 1. In this case, the promoters may apply to the administrative authorities for the issue of a certificate of approval. In case the administrative authorities demand reports from the promoters or send the inquires to a third person concerning the application for approval, the period mentioned in the preceding paragraph shall be reckoned from the day of receiving the reports or the reply. In the above described instance, the administrative authorities shall, when a third person has been inquired for information, notify the promoters of such an effect. If the administrative authorities disapproved the application, the reasons for such action shall be included in the notice of disapproval. If, in a case where the promoters have applied to the court for a hearing and ruling upon revocation of disapproval, and the court has adjudged that disapproval should he revoked, the approval shall be deemed to have been made in accordance with the provisions of Art.57, par.1 at the date when the judgement was passed. In this case the provisions of the latter part of par.2 shall apply with necessary modifications.

(Handing over the Duties) Article 60. In case an approval has been given in accordance with Article.57, paragraph 1, the promoters shall without delay hand their duties over to the directors. If the directors of a Cooperative Association have taken over the duties of the promoters in accordance with the provisions of the preceding paragraph, they shall cause the members of the association to pay the first quota of investment. Those who invest in kind shall deliver the whole of the assets, which are objects of investment, at the date of payment of the first quota of investment;provided, however, they may effect registration or other deeds necessary for enabling the creation or transfer of a right effective against a third person after the completion of organization of the Cooperative Association.

(When Association comes to existence) Article 61. A Cooperative Association shall come into existence by the registration of the organization at the locality where its principal office is situated.

Chapter VI. Dissolution and Liquidation

(Reasons for Dissolution) Article 62. The Cooperative Association shall be dissolved for any of the following reasons: 1. Resolution of a general meeting of the membership; 2. Amalgamation of the association; 3. Bankruptcy of the association; 4. Expiration of the period of duration; 5. Order of dissolution as provided for in Art.96, par.2. Dissolution of a Cooperative Association by resolution of a general meeting of its membership shall not come into effect unless it obtains approval therefor of the administrative authorities. The provisions of Arts.58 and 59 shall apply with necessary modifications to the case of the preceding paragraph.

(Continued Existence of dissolved Association) Article 63. In case a Cooperative Association is dissolved by the expiration of period of duration, the Cooperative Association may be continued with the consent of more than two-thirds of the members;provided, however, application for approval shall be filed with the administrative authorities within a month of the day of the expiration of the period of duration. Members who do not consent to the continuation shall be regarded as having retired on the day of the continuation of the association. The provisions of Articles 58 and 59 shall apply with necessary modifications to the case mentioned par.2 above.

(Dissolution on account of reduction of members) Article 64. In addition to the cases enumerated in Art.62, par.1, a Consumer's Livelihood Gooperative Association shall dissolve itself when the number of its members, exclusive of members prescribed in the provisions of Article 14, pars.2 and 3, has been reduced to less than twenty, and the number of member associations of a Federation of Consumer's Livelihood Cooperative Associations to one or none but the members prescribed in the provisions of Article 14, par.4, item 2. In case a Cooperative Association has been dissolved in accordance with provisions of the preceding paragraph, it shall without delay file its dissolution with the administrative authorities.

(Procedures for Amalgamation) Article 65. In order to effect an amalgamation, a resolution authorizing it shall be adopted at a general meeting. The amalgamation shall be devoid of effect if the approval of the administrative authorities is not obtained. The provisions of Arts.49, 50, 58 and 59 shall, apply with necessary modifications to the case of amalgamation.

(Deeds for Amalgamation) Article 66. In order that a Cooperative Association may be established in consequence of amalgamation, such promoters as have been selected from among members or officers of the respective association or a member association at the general meeting of members shall jointly prepare the articles of association, select officers and decide upon other matters requisite for the establishment. The officers memtioned in the preceding paragraph shall be selected from among the members of the associations or the officers of the member associations which are to be amalgamated. The provisions of Art.46 shall apply with necessary modifications to the selection of promoters mentioned in par.1 above.

(When amalgamation becomes effective) Article 67. The amalgamation of Cooperative Associations shall take its effect when the association which continues to exist after the amalgamation or the association which comes into existence in consequence of the amalgamation, has effected the registration mentioned in Art.79 in the locality where its principal office is situated.

(Effects of Amalgamation) Article 68. The Cooperative Association which continues to exist after the amalgamation or the association which comes into existence in consequence of the amalgamation shall succeed the rights and obligations of the Cooperative Associations which have ceased to exist in consequence of the amalgamation (including such rights and obligations as the lastmentioned associations possessed under the permission, approval or any other disposition effected by the administrative authorities, in respect of the business carried on thereby.)

(Liquidators) Article 69. In case a Cooperative Association has been dissolved on account of reasons other than amalgamation or bankruptcy, the directors shall become liquidators;provided, however, a general meeting of membership may select liquidators from among other persons than directors.

(Liquidation) Article 70. Liquidators shall, without delay upon assuming office, investigate actual condition of the property of the Cooperative Association, prepare an inventory of property and a balance sheet and a plan for the disposition of assets in accordance with the articles of incorporation, and submit the same to the general meeting of membership for approval. The provisions of Article 46 shall apply mutatis mutandis to the general meeting in the preceding paragraph.

(Distribution of Property) Article 71. Liquidators shall not distribute the assets of the Cooperative Association until after having paid all of its liabilities.

(Completion of Liquidation) Articl 72. When the affairs of liquidation have been completed, liquidators shall without delay prepare a statement of accounts and submit the same to the general meeting of membership for approval.

(Application of Civil Code etc). Article 73. The provisions of Arts.73, 75, 76, 78 to 83 inclusive of the Civil Code and Art.35, Par.2, Arts.36, and 37-(2), Art.135-(25), Pats.2 and 3, Art.136, Par.1, Arts.137 and 138 of the Non Litigant Case Procedure Law (Law No.14 of 1898) shall apply with necessary modifications to the dissolution and liquidation of a Cooperative Association. In this case, in Art.75 of the Civil Code, "the preceding Article" shall read "Art.69 of the Consumer's Livelihood Cooperative Association Law."

Chapter VII. Registration

(Registration of Organization) Article 74. Registration of establishment of a Cooperative Association shall be filed at the seat of its main office within two weeks of the day of the first payment of investment. The registration of establishment shall include the following matters: 1. Matters referred to in items 1 to 3 inclusive of Art.26, Par.1; 2. Office; 3. Value per share, method of its payment and total number of shares and total amount of paid up shares; 4. Term of duration, in case snch term has been decided; 5. Names and addresses of officers; 6. Means of public notification. The Cooperative Association shall register the matters as mentioned in the preceding paragraph at the seat of it branch office within two weeks from the day when the registration of establishment was made.

(Registration of Subordinate Office) Article 75. A Cooperative Association if it has established a branch office after the organization thereof, shall register the establishment of the branch office at the seat of its main office within two weeks, the matters as mentioned in Par.2 of the preceding Article at the seat of the same branch office within three weeks;and it shall also register the establishment of the branch office at the seats of other branch offices within the same period. In case a new branch office is established within the boundary of jurisdiction of a registry office holding under its authority the seat of the main office or other branch offices, only the registration of its establishment shall be sufficient.

(Registration of Removing) Article 76. In case a Cooperative Association has moved its main office, it shall make the registration of the moving at the former seat within two weeks and shall register the matters as mentioned in Art.74, Par.2 at the new seat within three weeks, and in case it has moved its branch office, it shall make the registration of the moving at the former seat within three weeks and shall register the matters as mentioned in the same paragraph at the new seat within four weeks. In case the main office or the branch office is moved within the boundary of jurisdiction of the same registry office, only the registration of its moving shall be sufficient.

(Registration of Changes) Article 77. In case any alteration is made in the matters as prescribed in Art.74, Par.2, the registration of alteration shall be made at the seat of the main office within two weeks and at the seat of the branch office within three weeks. The registration of alteration of the total number of shares and the total amount of shares paid up as mentioned in Art.74, Par.2, item 3, notwithstanding the provision of the preceding paragraph, may be made as of close of every business year within four weeks at the seat of the main office, and within five weeks at the seat of the branch office after the close of every business year.

(Registration of Dissolution) Article 78. In case a Cooperative Association is dissolved, the registration of disclution shall be made, except in cases of amalgamation and bankruptcy, at the seat of the main office within two weeks, and at the seat of the branch office within three weeks.

(Registration of Amalgamation) Article 79. In case an amalgamation happens in connection with Cooperative Associations, the registration of alteration as regards the Cooperative Association continuing to exist after amalgamation, the registration of dissolution as regards the Cooperative Association dissolved by amalgamation and the registration of the matters as prescribed in Art.74, Par.2 as regards the Cooperative Association established by amalgamation shall be made at the seat of the main office within two weeks and at the seat of the branch office within three weeks.

(Registration of Liquidators) Article 80. The liquidators shall, within two weeks at the seat of the main office and within three weeks at the seat of every branch office from the time of their appointment as liquidators, effect registration of the full names and addresses of the liquidators. The provisions of Art.77, Par.1 shall apply with necessary modifications to the registration referred to in the preceding paragraph.

(Registration of Completion of Liquidation) Article 81. When the liquidation has been completed, the registration of completion of liquidation shall be effected within two weeks at the seat of the main office and within three weeks at the seat of every branch office from the time of completion of the liquidation.

(Jurisdictional Registry Office) Article 82. With regard to the registration of a Cooperative Association, a juridical affairs office or its branch office having jurisdiction over the locality in which the office of the Cooperative Association is situated shall be the jurisdictional registry office. Each registry office shall keep a register of the Consumer's Livelihood Cooperative Association and a register of the Federation of Consumer's Livelihood Cooperative Associations.

(Procedures for Registration of Organization) Article 83. The establishment of a Cooperative Association shall be registered upon the joint application of all the officers. A letter of application as referred to in the preceding paragraph shall be accompanied by a letter stating the articles of incorporation and the total number of shares and also letters certifying completion of the first payment of investment, and directorship or auditorship. A latter of application for the registration of establishment by amalgamation shall be accompanied, beside the letters mentioned in the preceding paragraph, by a letter stating that the notice has been made according to the provisions of Article 49 as applied with necessary modifications in Art.65, Par.4 and a letter certifying that, in case there was an obligee insisting on objections, due performance has been effected to him or adequate security or trust has been furnished with him.

(Procedures for Registration of Establishment of Subordinate Office) Article 84. The registration provided in Art.74, Par.3 shall be effected upon the application by the directors.

(Procedures for Registration of New Establisment or Moving of Office) Article 85. The registration of new establishment or moving of an office of the Cooperative Association, or of the alterations in the matters mentioned in Art.84, Par.2 shall be effected upon the application of the directors or the liquidators. A letter of application for registration mentioned in the preceding paragraph shall be accompanied by a document certifying the establishment of a new office or the alteration of the matters to be registered. A letter of application for registration of decrease in the amount of the unit of investment or alteration by amalgamation of Cooperative Associations with capital stock shall, besides the documents mentioned in the preceding paragraph, be accompanied by a document certifying that the public notice has been given as provided in Art.49 (including the case in which the same provisions apply with necessary modifications in Par.3 of Art.65), and that, in case there is an obligee insisting on objection, due performance has been effected to him or adequate security or trust has been furnished with him.

(Procedures for Registration of Dissolution) Article 86. The registration of dissolution as provided in Art.78, shall with the exception of the case as provided in Par.3 of this Article, be effected upon the application by the liquidator. A letter of application for registration referred to in the preceding paragraph shall be accompanied by a document certifying the reasons for dissolution. The registration of dissolution, in case the dissolution has been ordered by the administrative authorities, shall be effected on commission of the administrative authorities.

(Procedures for Registration of Dissolution by Amalgamation) Article 87. The registration of dissolution as provided in Art.79 shall be effected upon the application of the directors of the Cooperative Association which cased to exist in consequence of amalgamation. The provisions of Art.83, Par.3 and Par.2 of the preceding Article shall apply with necessary modifications to the application of the preceding paragraph.

(Procedures for Registration of Liquidators) Article 88. The letter of application for the registration as provided in Art.80, Par.1 shall, in case the director is not liquidator, be accompanied by a letter certifying the qualification of the applicant. A letter of application for the registration as provided in Art.80, Par.2 shall be accompanied by a letter certifying the alteration in the matters to be registered.

(Procedures for Registration of Completion of Liquidation) Article 89. The registration of completion of liquidation shall be effected upon the application by the liquidator. A letter of application for registration of the preceding paragraph shall be accompanied by a documents certifying that an approval for the statement of accounts has been given to the liquidator in accordance with the provisions of Art.72.

(Computation of Term of Registration) Article 90. As regards the matters to be registered which require an approval of the administrative authorities, the term of registration shall be computated as from the day of receipt of a letter of the approval;provided, however, it shall be computated as from the day of receipt of a document certifying the approval in case of Art.59, Pars.2 and 5, (including the case in which the same provisions apply with necessary modifications in Par.3 of Art.62).

(Public Notice of Registration) Article 91. Public notice of the registered matters shall be given by the juridical affairs office without delay.

(Application of Non-litigant Procedure Law) Article 92. The provisions of Arts.141 to 151-(6) inclusive and 154 to 157 inclusive of the Non-litigantCase Procedure Law shall apply with necessary modifications to the registration of the Cooperative Association.

Chapter VIII. Supervisions

(Reports to be submitted to Administrative Government) Article 93. The administrative authorities may require Cooperative Associations to furnish such reports as are deemed necessary to insure compliance by such associations with applicable laws, ordinances, measures taken under laws or ordinances by the authorities and also the articles of incorporation which have been adopted.

(Inspection by Administrative Government) Article 94. The administrative authorities shall investigate the business or account affairs of a Cooperative Association when a petition is presented stating that the business or account affairs of a Cooperative Association are deemed to contravene any of laws, ordinances, measures taken thereunder by the authorities or the articles of incorperation...... with the consent of one tenth or more of the whole membership. The administrative authorities may investigate the business or account affairs of a Cooperative Association at any time when it is deemed necessary to insure compliance by such associations with applicable laws, ordinances, measures taken under laws or ordinances by the authorities and also the articles of incorporation which have been adopted.

(Measures against Violation of Laws and Ordinances) Article 95. If the investigation made in accordance with the provisions of the preceding Article discloses probable violation of any applicable laws, ordinances, measures taken thereunder, or the articles of incorporation,...... the administrative authorities may order the association to take appropriate corrective action. In case the Cooperative Association fails to comply with the order of the preceding paragraph, the administrative authorities may order the suspension of business during a certain period to be fixed by the authorities. In case a Cooperative Association has failed to fulfill the requirements of each item of Art.2, Par.2 or has not complied with the provisions mentioned in Art.10 or Art.12, Par.3, the administrative authorities may order the dissolution of the association which fails to comply with the order mentioned in Par.1.

(Revocation by Administrative Government) Article 96. If, in case any member, on the ground that the procedure to convene a general meeting of members, the method of resolution or the election contravenes any of laws, ordinances, measures taken under laws or ordinances, or the articles of incorporation,......, and with the consent of one tenth or more of members, within one month after the day of resolution, election or final decision of those elected, demands the revocation of the said resolution election or decision, the administrative authorities may, if it is deemed that there is a contravention, revoke the said resolution, election or decision.

(Jurisdictional Government) Article 97. The administrative authorities referred to in this Law, shall mean the Minister of Welfare with respect to Cooperative Associations having for their sphare of activity, by area or by occupation, which exceeds the sphere of a prefecture or a special city, and the prefectural governor or the mayor of the special city with respect to other Cooperative Associations. A part of the authority of the Minister of Welfare under the preceding paragraph may be delegated to the prefectural governor or the mayor of the special city.

Chapter IX. Penal Provisions

(Criminal Punishment) Article 98. In case the officers of a Cooperative Association have disposed of any property of the association for the sake of speculation, under whatever name they have made, they shall be liable to imprisonment of hard labor for a term not exceeding three years or to a fine not exceeding ten thousand yen. Persons who have committed the crime mentioned in the preceding paragraph may be liable to both imprisonment of hard labor and a fine according to the circumstances. The provisions of Paragraph 1, above, however, shall not apply to the case provided by the Criminal Law (Law No.45 of 1907).

Article 99. In case the Cooperative Association carries on the business against the order of suspension mentioned in Article 95, Par.2, the Cooperative Association and its directors shall be liable to a fine not exceeding ten thousand yen. In case any person has failed to submit a report according to the provisions of Art.93 or submitted an untrue report or refused or prevented or evaded the inspection according to the provisions of Art.94, he shall be liable to a fine not exceeding one thousand yen. In case any representative, proxy or employee of a Cooperative Association has committed any act as mentioned in the preceding paragraph in connection with the business of the Cooperative Association, the Cooperative Association itself, in addition to the person who has so acted, shall be liable to a fine as specified in the same paragraph.

(Administrative Punishment) Article 100. The director or auditor or liquidator of a Cooperative Association shall be liable to an administrative fine not exceeding ten thousand yen in the following cases: 1. In case a Cooperative Association has engaged in the business other than those mentioned in Art.10; 2. In case it has acted in contravention of the provisions of Art.12, Par.3; 3. In case it has acted in contravention of the provisions of Art.15; 4. In case it has acted in contravention of the provisions of Art.29; 5. In case it has acted in contravention of the provisions of Art.31; 6. In case it has acted in contravention of the provisions of Arts.3, 4, Art.35, Par.2 or Art.36, Par.2; 7. In case it has failed to keep document or to enter therein matters to be included or made a false statement therein, in violation of the provisions of Art.39, Par.1 or Art.40, Par.1 or refused to make them open to public inspection without due reason in violation of the provisions of Art.39, Par.2 or Art.40, Par.2; 8. In case it has acted in contravention of the provisions of Art.20, Par.2 or Art.41, Par.3; 9. In case it has reduced the amount of each unit of investment or effected amalgamation of associations in violation of the provisions of Art.49, Art.50, Par.2 or Art.63, Par.3; 10. In case it has acted in contravention of the provisions of Art.51 or 32; 11. In case it has acted in contravention of the provisions of Art.64, Par.2; 12. In case it has failed to enter in the documents matters to be included therein under Art.70 or 72, or made a false entry therein; 13. In case it has distributed its property in contavention of the provisions of Art.71; 14. In case it has effected performance to the obligee within the period as prescribed in Art.79 of the Civil Code; 15. In case it has neglected to give public notice in accordance with the provisions of Art.79 or 81 of the Civil Code, or has given untrue public notice; 16. In case it has neglected to make an application for adjudication of bankruptcy in accordance with the provisions of Art.81, Par.1 of the Civil Code; 17. In case it has neglected to effect registration under this Law or effected untrue registration.

Article 101. Any person who has contravened the provisions of Art.2, Par.2 shall be liable to an administrative fine not exceeding one thousand yen.

Supplementary Provisions:

(Date of Enforcement) Article 102. The day on which this Law shall come into force shall be determined by Cabinet Order by October 31, 1948, provided, however, provisions in this Law governing the Federation of Consumer's Livelihood Cooperative Associations shall come into force after six months have elapsed from the date of enforcement of this Law.

(Abolition of Industrial Cooperative Association Law) Article 103. Industrial Cooperative Association Law (Sangyo Kumiai Ho)(Law No.34 of 1900) shall be abolished. The Industrial Cooperative Association Law shall be still effective even after the enforcement of this Law so far as the Industrial Cooperative Association and the Federation of Industrial Cooperative Associations existing at the time of enforcement of this Law are concerned. The Industrial Cooperative Association and the Federation of Industrial Cooperative Associations referred to in the preceding paragraph which still exist (excepting those under liquidation) at the time when two years have elapsed from the day of enforcement of this Law, shall be disolved at the abovementioned time.

(Reorganization into Consumer's Livelihood Cooperative Association) Article 104. The Industrial Cooperative Association (Sangyo Kumiai) prescribed in Par.2 of the preceding Article which is engaged in similar functions as those carried on by the Consumer's Livelihood Cooperative Association shall be able to become the Consumer's Livelihood Cooperative Association within the period as prescribed in Par.3 of the preceding Article. It shall be at the decision of the general meeting that the Industrial Cooperative Association (Sangyo Kumiai) shall become the Consumer's Livelihood Cooperative Association under the provisions of the preceding paragraph. The alteration in the articles of incorporation, the election of officers and others acts necessary for the reorganization into the Consumer's Livelihood Cooperative Association in the case of Par.1, shall be performed by the collaboration of all the members of the special committee elected from among members of the Industrial Cooperative Association (Sangyo Kumiai) who have the qualification for membership in the Consumer's Livelihood Cooperative Association. The provisions of Arts.46 to 47 inclusive shall, despite the provisions of the Industrial Cooperative Association Law (Sangyo Kumiai Ho), apply mutatis mutandis to the alteration of articles of incorporation prescribed in the preceding paragraph;provided that the meeting of representatives prescribed in the provisions of Article 38-(2), Par.1 of the Industrial Cooperative Association Law (Sangyo Kumiai Ho), with respect to the mutatis mutandis application of the provisions of Art.47, shall be deemed to be the meeting of representatives prescribed in the provisions of Art.47. The officers prescribed in Par.3 shall be elected from among the members of the Industrial Cooperative Associations (Sangyo Kumiai) who have the qualification for the membership in the Consumer's Livelihood Cooperative Association. The term of office of officers who are elected in accordance with the provisions of Par.3 shall, despite the provisions of Art.30, Par.1, be that which is decided by the special committee;provided that the period shall not exceed one year. The special committee shall, without delay after the completion of the acts necessary for reorganization, make application to the administrative authorities for approval on such reorganization. In this case, the provisions of Arts.57 to 59 inclusive and Art.97 shall apply mutatis mutandis, provided that in Art.97, "the Minister of Welfare" shall read "the Minister of Welfare and the Minister of Agriculture and Forestry." The reorganization of the association shall take its effect when the association has effected the registration in the locality where its principal office is situated. The provisions of Art.74 shall apply mutatis mutandis to the registration as stated in the preceding paragraph. In this case, in Par, 1 of the same Article, "of the day of the first payment of investment" shall read "of the day when the approval for reorganization is given." A letter of application for registration prescribed in the preceding paragraph shall be accompanied with a copy of a register of the Industrial Cooperative Association (Sangyo Kumiai), excepting the case where the registration is made at the seat of the main office of the Industrial Cooperative Association. When the registration as prescribed in Par.9 has been made at the seat of the main office of the Industrial Cooperative Association (Sangyo Kumiai), the register shall, by virtue of this authority cancel, the registeration sheet of the Industrial Cooperative Association (Sangyo Kumiai) entering thereupon the reasons therefor. When the registration as prescribed in Par.9 has been made at a place other than the seat of the main office of the Industrial Cooperative Association (Sangyo Kumiai), the registrar shall notify to that effect to the registration office of the place where, the principal office of the Industrial Cooperative Association (Sangyo Kumiai) is located. The provisions of Par.11 shall apply mutatis mutandis to the case where such a notification as prescribed in the preceding paragragh has been made. The necessary matters governing the reorganization of the Industrial Cooperative Association (Sangyo Kumiai) into a Consumer's Livelihood Cooperative Association under the provisions of Par.1 shall be prescribed by the Ordinance with the exception of the provisions fixed in this Article.

Article 105. In case where the Industrial Cooperative Association (Sangyo Kumiai) has become the Consumer's Livelihood Cooperative Association, the members of the Industrial Cooperative Association (Sangyo Kumiai) who have no qualification for membership in the Consumer's Livelihood Cooperative Association shall be regarded as having retired at the date when the reorganization becomes effective. In case of Par.1 of the preceding Article, the pledge right which existed on the shares of the members of the previous Industrial Cooperative Association (Sangyo Kumiai) shall be deemed when these members have become members of the Consumer's Livelihood Cooperative Association to exist on the right to demand refund of investment under the provisions of Art.21, on the right to demand refund of surplus fund under the provisions of Art.52, and on the right to demand the share in the disposition of the assets, to which rights they shall be entitled. In the case of Par.1 of the preceding Article, if the Industrial Cooperative Association (Sangyo Kumiai) is an Association with unlimited liability or quaranteed liability, the members of such an Industrial Cooperative Association (Saugyo Kumiai) who become the members of the Consumer's Livelihood Cooperative Association, shall not be free from responsibility, under the provisions of Art.2, Par.2 of the Industrial Cooperative Association Law (Sangyo Kumiai Ho), on the liability of the Association coming into existence before the reorganization. The responsibility described in the preceding paragraph shall become extinct when no claim or no previous notice of claim is made by the creditors within two years after the reorganization under Par.1 of the preceding Article after the lapse of such a period. In the case of Par.1 of the preceding Article, when the Consumer's Livelihood Cooperative Association cuts down the scope of business which has been previously the function of the Industrial Cooperative Association (Sangyo Kumiai), it may perform the necessary action to adjust the remaining affairs of the business which was cut down, despite the provisions of Art.10.

(Transition to the Urban Credit Union) Article 106. The Industrial Cooperative Association (Sangyo Kumiai) which carries on credit business under the provisions of Industrial Cooperative Association Law existing at the time of the enforcement of the present Law, or the Industrial Cooperative Association (Sangyo Kumiai) which was organized by persons who are provided by Art.24, Par.2 of the Urban Credit Union Law (Law No.45 of 1948)(exclusive of the Industrial Cooperative Association to which Art.63, Par.1 of the same Law is applicable) may, within the period prescribed in Art.103, Par.3, become the Urban Credit Association at the decision of the general meeting prescribed in Art.28 of the Urban Credit Union Law. In the case of the preceding paragraph, the provisions of Art.63, Pars.2 to 4 inclusive and of Arts.64 to 70 inclusive shall apply mutatis mutandis.

(Industrial Cooperative Association and Federation of Industrial Cooperative Associations to be disbanded) Article 107. The Industrial Cooperative Association or the Federation of Industrial Cooperative Associations existing at the time of enforcement of this Law and which falls under any of the items listed below shall be required to disband within two months from the day on which this Law comes into force, in spite of the provisions contained in Article 103 to the preceding Article inclusive: 1. That which compels, by any means, other individuals or juridical persons in a given industrial field to: (a) Be members of its organization; (b) Pay dues or fees; (c) Adhere to a given set of rules of trade. 2. That which controls the distribution or sale of any materials or product (other than its own) by any of the following: (a) Exclusive right of purchase or sale; (b) Mandatory inspection; (c) Preparation of schedules of allocation, rationing or other distribution; (d) Extension of credit or credit gurantees to its members. The Industrial Cooperative Association or the Federation of Industrial Cooperative Association as mentioned in the preceding paragraph, which does not disband within the period of time stated in the same paragraph, shall be disbanded as of the date of the expiration of the said period of time. Further necessary stipulations concerning the disbanding as mentioned in the preceding two paragraphs shall be fixed by order.

(Succession of Assets of the Dissolved Industrial Cooperative Association) Article 108. The cooperative organizations under other laws, being organized by more than half of those who were members of the Industrial Cooperative Association (Sangyo Kumiai) at the time of its dissolution, which took place after the enforcement of this Law, may, within two months after the dissolution, ask the Industrial Cooperative Association for negotiation on the transfer of the assets which the Industrial Cooperative Association (Sangyo Kumiai) possessed at the time of its dissolution. In the case of the preceding paragraph, if the negotiation fails to reach an agreement or is unfeasible, the administrative authorities may, upon application by one or both of the negotiating parties and after consultation with the negotiating parties, establish terms for and order the transfer of the assets concerned. When the order of the transfer of the assets concerned prescribed in the preceding paragraph is issued, it shall be regarded that a negotiation has reached an agreement. No action to call for revocation or alteration of the order issued under Par.2 may be brought after the lapse of one month from the day of issuance of such order. The administrative authorities prescribed in Par.2 shall, despite the provisions of Art.97, mean the prefectural governor who exercises jurisdiction over the place where its main office is located. The matters necessary for the enforcement of the provisions of Par.1 shall be determined by Cabinet Order outside of those prescribed in Pars.2 to 5 inclusive.

(Transitory Provisions concerning Effect of the Industrial Cooperative Association Law) Article 109. The Industrial Cooperative Association Law shall still remain effective after the enforcement of this Law concerning the application of the provisions prescribed in the following: 1. Art.16, Par.2 of the Union of House Demanders Law (Law No.66 of 1926); 2. Art.7 of the Central Bank of Agriculture and Forestry Law (Law No.42 of 1923); 3. Art.26 of the Sericultural Union Law (Law No.24 of 1931); 4. Art.20, Pars.1 and 3, and Art.24 of the Farm Village Debts Readjustment Association Law (Law No.21 of 1933); 5. Art.23 of the Central Bank of Commercial and Industrial Union Law (Law No.14 of 1936); 6. Art.17, Art.22, Art.27, Art.31, Art.33 and Art.40 of the Union of Owners of House for Rent Law (Law No.74 of 1941).

Article 110. With respect to application of penal provisions to the conduct committed before the enforcement of this Law (or before nullification of the Industrial Cooperative Association Law effective according to the provisions in Par.2, Art.103 relative to the Industrial Cooperative Association and the Federation of Industrial Cooperative Associations prescribed in Par.2, Art.103), the Industrial Cooperative Association Law (Sangyo Kumiai Ho) shall still remain effective after the enforcement of this Law (or after the nullification of the Industrial Cooperative Association Law effective in accordance with the provisions in the same paragraph relative to the Industrial Cooperative Association and the Federation of the Industrial Cooperative Associations prescribed in the same paragraph).

(The Former Name) Article 111. Any organization which has in its official name the term "Consumer's Livelihood Cooperative Association" or "Livelihood Cooperative Association," or "the Federation of Consumer's Livelihood Cooperative Assciation" or "the Federation of Livelihood Cooperative Associations" at the time of the enforcement of this Law may use its official name during three months after the enforcement of this Law, in spite of the provisions in Art.3, Par.2.

(Partial Amendment to the Registration Tax Law) Article 112. A part of the Registration Tax Law (Law No.27 of 1896) shall be amended as follows: In Item 7, Art.19, next to "the Industrial Cooperative Association, the Federation of Indurstrial Cooperative Associations" shall be added "Consummer's Livelihood Cooperative Association, the Federation of Consumer's Livelihood Cooperative Associations," and next to "the Industrial Cooperative Association Law (Sangyo Kumiai Ho)" shall be added "the Consumer's livelihood Cooperative Association Law."

(Partial Amendment to the Stamp Tax Law) Article 113. A part of the Stamp Tax Law (Law No.54 of 1899) shall be amended as follows; In Item 12, Par.1, Art.4 next to "the Federation of Industrial Cooperative Associations" shall be added "the Federation of Consumer's livelihood Cooperative Associations." In Item 6, Art.5, next to "the Industrial Cooperative Association" shall be added "the Consumer's Livelihood Cooperative Association."

(Partial Amendment to the Trust Business Law) Article 114. A part of the Trust Business Law (Law No.65 of 1922) shall be amended as follows: In Item 6, Par.1, Art.11, "or the Industrial Cooperative Association" shall be changed to read "the Industrial Cooperative Association, the Consumer's Livelihood Cooperative Association or the Federation of Consumer's Livelihood Cooperative Association."

(Partial Amendment to the Local Tax Law) Article 115. A part of the Local Tax Law (Law No.110 of 1948) shall be amended as follows: In Par.2, Art.67, item 2 shall be amended to read as follows: 2. The Industrial Cooperative Association, the Federation of Industrial Cooperative Associations, the Consumer's Livelihood Cooperative Association and the Federation of Consumer's Livelihood Cooperative Associations.

(Partial Amendment to the National Savings Society Law) Article 116. A part of the National Savings Society Law (Law No.64 of 1941) shall be amended as follows: In Art.1, item 3, next to "the Industrial Cooperative Association" shall be added "the Consumer's Livelihood Cooperative Association."

(Partial Amendment to the Juridical Person Tax Law) Article 117. A part of the Juridical Person Tax Law (Lass No.28 of 1947) shall be amended as follows: In Par.5, Art.9, next to "the Industrial Cooperative Association, the Federation of Industrial Cooperative Associations" shall be added "the Consumer's Livelihood Cooperative Association, the Federation of Consumer's Livelihood Cooperative Associations."

(Partial Amendment to the Trade Association Law) Article 118. A part of the Trade Association Law (Law No.191 of 1948) shall be amended as follows: In item 2, Par.1, Art.6, the following item shall be added: (T) Consumer's Livelihood Cooperative Association Law (Law No.200 of 1948).

Minister of Finance KITAMURA Tokutaro Attorney-General SUZUKI Yoshio Minister of Welfare TAKEDA Giichi Minister of Agriculture and Forestry NAGAE Kazuo Minister of Commerce and Industry MIZUTANI Chozaburo Minister of Labor KATO Kanju Prime Minister ASHIDA Hitoshi