Article 1.　The Japan Monopoly Public Corporation (hereinafter to be referred to as "the Corporation" ) shall be established on the date of June 1, 1949.

Article 2.　The employee of the Monopoly Bureau on the date of May 31, 1949 (except a person who is not in regular service or of whom the term of office or the term of employment as fixed in advance is not longer than two months on and after June 1, 1949) shall become the employee of the Corporation on tho date of the establishment of the Corporation.

2　In case the employee of the Monopoly Bureau has become the employee of the Corporation in accordance with the provisions of the preceding paragraph, retirement allowance and separation allowance for the employee shall not be paid to him.

3　The term of office during which a person who has become an employee of the Corporation by the provisions of Paragraph 1, was a Government official, shall be deemed as the term of employment during which he was an employee of the Corporation in accordance with rules decided by the Corporation as to the computation of retirement allowance.

Article 3.　The claims and obligations which belong or are to belong to the Government in respect of the monopoly enterprises under the Tobacco Monopoly Law (Law No.14 of 1904) before amendment, the Salt Monopoly Law (Law No.11 of 1905) before amendment and the Crude Camphor and Camphor Oil Monopoly Law (Law No.5 of 1903) before amendment, except those which are otherwise specified, shall be succeeded by the Corporation on the date of its establishment.

Article 4.　The Special Accounts of the Monopoly Bureau shall be abolished after May 31, 1949 exclusive.

Article 5.　The assets and liabilities which belong to the Special Accounts of the Monopoly Bureau (including temporary loans belonging to the burden of the said Accounts) on the date of May 31, 1949 shall be transferred from the Government to the Corporation on the date of the establishment of the Corporation.

2　The loans for appropriation provided in Paragraph 1 of Article 6 of the Law concerning Special Accounts for the Enterprises of the Monopoly Bureau and the Printing Bureau (Law No.36 of 1948) existing on the date of May 31, 1949 shall be deemed to be temporary loans supplied from the Government as prescribed in Paragraph 1 of Article 37 of the Japan Monopoly Public Corporation Law (Law No.255 of 1948).

Article 6.　The capital of the Corporation shall be the amount equivalent to the balance between the aggregation of fixed assets, operative property and circulating property enumerated in the assets side of the balance sheet of the Special Accounts of the Monopoly Bureau existing on the date of May 31, 1949, and aggregation of the profit to be paid to the General Accounts, funds earmarked for depreciation, loans and floating debts enumerated in the liabilities side of the same balance sheet on the same date.

Article 7.　In case it is deemed necessary in respect of construction work to be entrusted to the State, the Corporation may, for the time being, entrust the business concerning the payment of the bu get of the Corporation concerning the same work to the Government employee having charge of the business concerning the account with the approval of the Minister of Finance.

Article 8.　The business relating to the payment of reserve funds, the settlement of account and other accounting in the Special Accounts of the Monopoly Bureau for the fiscal years 1948-49 and 1949-50 shall be treated, in accordance with precedents, by the Corporation after its establishment.

Article 9.　A special case may be provided by Cabinet Order in respect of the procedures which shall be taken by the Corporation for the registration of rights on immovables.

Article 10.　The suit for the business prescribed in Article 3, to which the State or administrative authority is the party concerned or participator and which remains pending on the date of the establishment of the Corporation, shall be succeeded on that date by the Corporation or the officer or employee of the Corporation who is authorized to make such a disposition corresponding to that in respect of the same suit under the Tabacco Monopoly Law (Law No....... of 1949), the Salt Monopoly Law (Law No....... of 1949) or the Camphor Monopoly Law (Law No....... of 1949).

2　The petition which has been presented to the Director of Monopoly Bureau or Chief of Local Monopoly Bureau and has net been settled by the date of the establishment of the Corporation shall be settled by the President of the Corporation.

Article 11.　In case a person who engages in the monopoly of alcohol as well as manufacturing alcohols other than pure alcohol and ketones under the provisions of Article 2 of the Law of the Monopoly Sale of Alcohol (Law No.32 of 1937) is employed by the State and receives remuneration from the National Treasury, he shall, for the time being, be a member of the Mutual Aid Association to be established in the Corporation provided in the Paragraph 2 of Article 51 of the Japan Monopoly Public Corporation Law.

2　The expenses prescribed in items of Paragraph 1 of Article 69 and Article 92 of the National Public Service Mutual Aid Association Law (Law No.69 of 1948), concerning the member of the Mutual Aid Association to be established in the Corporation prescribed in the preceding paragraph, shall be borne by the Alcoholic Enterprises Special Account and the Minister who manages the Special Account concerned shall pay the said expenses to the Mutual Aid Association established in the Corporation.

Article 12.　The Registration Tax Law (Law No.27 of 1896) shall be partially amended as follows:

2　The Stamp-duty Law (Law No.54 of 1899) shall be partially amended as follows:

3　The Customs Tariff Law (Law No.54 of 1910) shall be partially amended as follows:

Article 13.　The Law concerning Special Accounts for the Enterprises of the Monopoly Bureau and the Printing Bureau shall be partially amended as follows:

Article 14.　The Japan Monopoly Public Corporation Law shall be partially amended as follows: