Ministry of Finance Establishment Law
法令番号: 法律第144号
公布年月日: 昭和24年5月31日
法令の形式: 法律

審議経過

I hereby promulgate the Ministry of Finance Establishment Law.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the fifth month of the twenty-fourth year of Showa (May 31, 1949)
Prime Minister　YOSHIDA Shigeru
Law No.144
Ministry of Finance Establishment Law
Contents
Chapter I. General Provisions(Articles 1-4)
Chapter II. Ministry Proper
Section 1. Internal Subdivisions(Articles 5-12)
Section 2. Auxiliary Organs(Article 13)
Section 3. Local Branch Offices(Articles 14-23)
Part 1. Finance Offices(Articles 15-19)
Part 2. Custom-Houses(Articles 20-23)
Chapter III. External Organs(Articles 24-56)
Section 1. Securities ann Exchange Commission(Articls 25-26)
Section 2. Tax Administration Agency
Part 1. General Provisions(Articles 27-28)
Part 2. Internal Subdivisions(Articles 29-33)
Part 3. Auxiliary Organs(Articles 34-35)
Part 4. Local Branch Offices(Articles 36-41)
Section 3. Mint Agency(Articles 42-48)
Section 4. Printing Agency(Articles 49-56)
Chapter IV. Personnel(Articles 57-58)
Chapter V. Kodan (Government Corporation)(Article 59)
Supplementary Provisions
Chapter I. General Provisions
(Purpose of this Law)
Article 1.　The purpose of this Law is to define clearly the scope of responsibilities and the powers of the Ministry of Finance and to provide for an organization fit for the efficient conduct of the administrative affairs and enterprises under the jurisdiction of the Ministry.
(Establishment)
Article 2.　The Ministry of Finance is hereby established under the provisions of Article 3 paragraph 2 of the National Government Organization Law (Law No.120 of 1948).
2　The Ministry of Finance shall be headed by the Minister of Finance.
(Mission)
Article 3.　The Ministry of Finance shall be the Government organ responsible for the integrated administration of the following affairs and enterprises of the National Government:
(1)　National finance;
(2)　Currency;
(3)　Banking;
(4)　Securities exchange;
(5)　Mintage enterprises;
(6)　Printing enterprises.
(Powers)
Article 4.　For the purpose of carrying out the responsibilities provided for in this Law, the Ministry shall have the powers as listed below. Such powers shall, however, be exercised in accordance with laws (including orders issued thereunder):
(1)　To make, within the limit of budgetary appropriations, obligations necessary for carrying out its responsibilities;
(2)　To collect revenues and make payments necessary for carrying out its responsibilities;
(3)　To establish and maintain offices and other facilities directly required for carrying out its responsibilities;
(4)　To procure materials for use in enterprises, office supplies, and other research materials, etc. which are directly required for carrying out its responsibilities;　To dispose of unnecessary properties;
(6)　To administer personnel affairs, including appointment, dismissal, awards and disciplinary punishment;
(7)　To establish and maintain facilities required for the welfare and health of personnel;
(8)　To establish and maintain houses to be rented to personnel;
(9)　To distribute or publish statistics and research data concerning the affairs under its jurisdiction;
(10)　To inspect the affairs under its jurisdiction and take necessary measures in accordance with provisions of laws or orders:
(11)　To disseminate information to the public concerning the affairs under its jurisdiction;
(12)　To adopt the official seals of the Ministry of Finance;
(13)　To unity the system concerning the budget, settlement of accounts and accounts of the Government;
(14)　To compile the budget and the settlement of accounts of the Government;
(15)　To administer the Reserve Fund of the Government;
(16)　To approve plans for obligations or for disbursements of the various ministries or agencies;
(17)　To certify checks or transfer slips for national treasury funds of the various ministries or agencies;
(18)　To collect reports, conduct spot inspections and issue directions with reference to the execution of the budget of the Government;
(19)　Matters concerning coordination and adjustment of the financial affairs of local public bodies in view of the general control of the financial affairs of the Government;
(20)　To assess and collect internal taxes;
(21)　To administer land registers and house registers and determine rental values of land and house;
(22)　To grant licenses to, and exercise supervision over tax practitioners;
(23)　To assess and collect customs duties and tonnage dues;
(24)　To control goods for export and import, ships, aircrafs and passengers in accordance with customs laws and regulations;
(25)　To grant licenses to, and exercise supervision over customs brokers;
(26)　To administer monopolies (excluding the one pertaining to alcohol);
(27)　To exercise general control over national properties and collect reports, conduct spot inspections and issue directions with reference to national properties;
(28)　To administer and dispose of common properties;
(29)　To conduct general coordination of affairs concerning the establishment, maintenance and administration of housing for national public personnel;
(30)　To issue coins and notes and exercise supervision over the issue of Bank of Japan notes;
(31)　To conduct receipts and disbursements, administration and operation of national treasury funds;
(32)　To conduct flotation redemption and interest payment of national bonds;
(33)　To administer deposits with the Deposit Bureau and conduct operation and accounting of the Deposit Bureau funds;
(34)　To conduct administration, operation and use of the Counterpart Fund of U. S. Aid to Japan;
(35)　To control foreign exchanges, provided, however, that the disposition of export exchanges for goods, acquisition of import exchanges for goods and import letters of credit (excluding the disposition and acquisition by foreign exchange banks) and regulation of export and import of goods without drawing of any foreign exchange be excluded;
(36)　To grant licenses to, and exercise supervision over, banking, trust, insurance, "mujin" (mutual aid financing) and other financing businesses;
(37)　To regulate and control loans and interest rates of financial institutions;
(38)　To register and supervise securities exchanges;
(39)　To register and supervise securities dealers and securities dealers associations;
(40)　To examine notices of or reports on the issue of stocks or debentures and take necessary measures;
(41)　To grant licenses to and exercise supervision over commodities exchanges;
(42)　To hold the certified public accountant examinations and register and supervise certified public accountants (including junior public accountants);
(43)　To grant licenses to producers and sellers of liquors and supervise persons engaging in these businesses.
(44)　To manufacture coins, medals, badges, dies, alloys and artistic metal products and melt down old coins;
(45)　To conduct refinery, distribution and authentication of fineness of precious metals and experimental tests of minerals;
(46)　To manufacture Bank of Japan notes, paper money, national bonds, stamps, postage stamps, postal cards and other instruments;
(47)　To compile, manufacture and issue the Official Gazette, compendium of laws and ordinances and other printed matters;
(48)　To manufacture papers required for the affairs of the Printing Agency and control the manufacture of water-marked papers;
(49)　To administer and supervise currency manufacturing factories;
(50)　In addition to those listed in the preceding items, such powers as are placed under the jurisdiction of the Ministry of Finance by laws (including orders issued thereunder).
Chapter II. The Ministry Proper
Section 1. Internal Subdivisions
(Internal Subdivisions)
Article 5.　The Ministry Proper shall have the Minister's Secretariat and the following five bureaus:
Budget Bureau
Tax Bureau
Financial Bureau
Property Custodian Bureau
Banking Bureau.
2　The Minister's Secretariat shall have the Research Division.
3　The Tax Bureau shall have the Customs Division.
4　The Banking Bureau shall have the Inspection Division.
(Special Positions)
Article 6.　The Ministry Proper shall have one Financial Commissioner.
2　The Financial Commissioner shall exercise general control over the liaison affairs with reference to responsibilities of the Minister's Secretariat and various bureaus and divisions and other organs of the Ministry of Finance.
3　The Minister's Secretariat shall have one Chief of the Minister's Secretariat.
4　The Chief of the Minister's Secretariat shall exercise general control over the affairs of the Minister's Secretariat.
5　The Budget Bureau shall have two Deputy Chiefs.
6　The Deputy Chief of the Budget Bureau shall assist the Chief of the Budget Bureau and adjust and regulate the affairs of the Bureau.
(Functions of the Minister's Secretariat)
Article 7.　The Minister's Secretariat shall, in connection with the responsibilities of the Ministry of Finance, take charge of the following affairs:
(1)　Confidential matters;
(2)　Custody of the Minister's and Ministry's official seals;
(3)　Classification, appointment and dismissal of personnel, their status, disciplinary punishment, performance of duty and other personnel affairs as well as their refinement and training;
(4)　Survey, planning and drafting with regard to the organization, fixed number of personnel, and management of the Ministry of Finance;
(5)　Overall examination of the adminstration under the jurisdiction of the Ministry;
(6)　Review of drafts of laws and orders and official documents;
(7)　Coordination and adjustment of the administration under the jurisdiction of the Ministry;
(8)　General control over the information affairs;
(9)　Receipts, dispatch, compilation and custody of official documents;
(10)　Survey of, formulation of statistics of, collection of data for, and dissemination and publication of printed matters relating to, the administration under the jurisdiction of the Ministry;
(11)　Compilation of budget estimates and settlement of accounts for expenditures and receipts, accounts affairs and audit of accounting;
(12)　Receipts, disbursements and custody of stamps, etc.;
(13)　Control of administrative properties and articles;
(14)　Establishment and administration of sanitary, medical and other welfare facilities for personnel;
(15)　Survey, planning and drafting of the monopoly system and supervision over the Japan Monopoly Public Corporation;
(16)　In addition to the affairs listed in the preceding items, such functions necessary for carrying out the responsibilities of the Ministry of Finance as are not in charge of other bureaus or organs.
2　The Research Division shall take charge of the affairs mentioned in item (10) of the preceding paragraph.
(Functions of the Budget Bureau)
Article 8.　The Budget Bureau shall take charge of the following affairs:
(1)　Survey, planning and drafting of the system concerning the budget, settlement of accounts and accounts of the Government and unification thereof;
(2)　Compilation of the budget and settlement of accounts of the Government;
(3)　Administration of the Reserve Fund of the Government;
(4)　Approval of the carrying forward to and disbursing in the next fiscal year, the budget for appropriation of the various ministries or agencies;
(5)　Approval of the delivery of funds by the various ministries or agencies prior to the beginning of the fiscal year;
(6)　Approval of transferring between organization units or items or between objects or details, the amount of expenditures in the budget for appropriations of the various ministries or agencies;
(7)　Approval of plans for obligations of for disbursements of the various ministries or agencies;
(8)　Certification of checks and transfer slips for national treasury funds of the various ministries or agencies;
(9)　Matters concerning the certification of obligations of the various ministries or agencies;
(10)　Approval of limited competition and private contract and advance payment and rough estimate payment for purchase and sale, borrowing and lending, contract for work and other contracts of the various ministries or agencies;
(11)　Supervision over accounting officials and accounting employees of the various ministries or agencies;
(12)　Collection of reports, spot inspection and direction with reference to the execution of the budget of the Government;
(13)　General control over affairs of the various mininistries or agencirs with reference to the collection of revenues and receipts thereof;
(14)　Control over loans by the Government (excludidg those in charge of other bureaus and divisions);
(15)　Administration of the allowance system concerning the national public personnel in special services, etc.;
(16)　Administration of the system of compensation for travelling costs and other actual costs of national public personnel, etc.;
(17)　Establishment and administration of the mutual aid associations and other welfare facilities for national public personnel, etc.;
(18)　Matters concerning expenditures of local public bodies.
(Functions of the Tax Bureau)
Article 9.　The Tax Bureau shall take charge of the following affairs:
(1)　Survey, planning and drafting of the tax (including duties and dues) system;
(2)　Survey, planning and drafting of system concerning the land register and house register;
(3)　Administration of various revenues other than taxes under the jurisdiction of the Ministry of Finance;
(4)　Assessment and collection of customs duties and tonnage dues;
(5)　Control of goods for export and import, ships, aircrafts and passengers in accordance with customs laws and regulations;
(6)　Matters concerning the bonded warehouses, bonded factories and other bonded areas;
(7)　Granting licenses to and supervision over customs brokers;
(8)　Formulation of customs statistics;
(9)　Training of customs personnel;
(10)　Matters concerning revenues of local public bodies, provided those pertaining to local bonds be excluded.
2　The Customs Division shall take charge of the matters concerning customs duties and tonnage dues out of the affairs mentioned in item (1) of the preceding paragraph and the affairs enumerated in items (4) to (9) inclusive of the same paragraph.
(Functions of the Financial Bureau)
Article 10.　The Financial Bureau shall take charge of the following affairs:
(1)　Adjustment of receipts and disbursements of the national treasury, adjustment of public finance and banking and overall adjustment of the operation of domestic funds, and coordination of domestic and international money situation;
(2)　Survey, planning and drafting of the national treasury system, national debt system and currency system;
(3)　Receipts and disbursements, administration and operation of the national treasury funds;
(4)　Control of moneys and negotiable securities held in custody by the Government;
(5)　Flotation, redemption and interest payment of national bonds;
(6)　Supervision over the handling business of national treasury funds and national bonds by the Bank of Japan;
(7)　Matters concerning local bonds;
(8)　Issue, withdrawal and regulation of coins and notes;
(9)　Formulation of the program for manufacture and issue of the Bank of Japan notes;
(10)　Administration, operation and use of the Counterpart Fund of U. S. Aid to Japan;
(11)　Administration of the affairs concerning foreign settlement and exchange rate of currency;
(12)　Survey and control of overseas funds and other overseas properties;
(13)　Administration of the affairs concerning credit, foreign currency bonds and other external liabilities;
(14)　In addition to the affairs listed in the preceding three items, control of foreign exchanges (excluding the matters concerning the disposition of export exchanges for goods and the acquisition of import exchanges and import letters of credit for goods (excluding the disposition and the acquisition by foreign exchange banks) and the matters concerning the regulation of export and import of goods without drawing of any foreign exchange) and coordination and adjustment of international money situation;
(15)　Administration of the properties within Japan belonging to the Japanese residing in foreign countries (including Japanese juridical persons who have head offices in foreign countries);
(16)　Regulation and control of purchase, sale, use, transaction, export and import of precious metals;
(17)　Matters concerning the accounting of enterprises;
(18)　Holding the certified public accountant examinations and registration of and supervision over certified public accountants (including junior public accountants);
(19)　Enforcement of the Imperial Ordinance on Restriction for the Dissolution of Companies (Imperial Ordinance No.657 of 1945);
(20)　Granting licenses to and supervision over the commodities exchanges;
(21)　Regulation of gift certificates;
(22)　Accounting of the termination of war expenses, the special properties disposition expenses, and the reparations equipments disposition expenses;
(23)　Enforcement of the Law concerning the Exceptional Measures for Government Contracts (Law No.60 of 1946);
(24)　Enforcement of the Law concerning the Protection of the Government Against Unjust Claims and Others (Law No.171 of 1947);
(25)　Administration of the financial affairs concerning reparations.
(Functions of the Property Custodian Bureau)
Article 11.　The Property Custodian Bureau shall take charge of the following affairs:
(1)　Survey, planning and drafting of the national property system;
(2)　Unification and necessary adjustment of administration and disposition of national properties;
(3)　Clarification of increase or decrease, present value, actual status of national properties;
(4)　Administration and disposition of common properties;
(5)　Government investment and control thereof;
(6)　Control and disposition of movables paid in kind to the Government by tax payers of capital levy and estate tax;
(7)　Overall adjustment concerning the establishment, maintenance and administration of housing for national public personnel;
(8)　Control, preservation and removal of designated articles for reparations such as designated arsenals for reparations and others;
(9)　Administration and disposition of the stocks, investments, public loan bonds, debentures and the enterprises as juridical persons, owned by foreign countries or foreign persons (including Japanese juridical persons whose managements are controlled by foreign persons) and existing within Japan;and planning and drafting about the affairs thereof;
(10)　Affairs concerning the closed institutions.
(Functions of the Banking Bureau)
Article 12.　The Banking Bureau shall take charge of the following affairs:
(1)　Survey, planning and drafting of the banking system;
(2)　Administration of the deposits with the Deposit Bureau and operation and accounting of the Deposit Bureau funds;
(3)　Supervision over the Bank of Japan;
(4)　Supervision over the Reconstruction Finance Bank and the People's Finance Corporation;
(5)　Supervision over the Central Bank for Agriculture and Forestry and the Central Bank for Commercial and Industrial Cooperatives;
(6)　Granting licenses to banking business, trust business and "mujin" (mutual aid financing) business and supervision over persons engaging in these businesses;
(7)　Granting licenses to life insurance business and non-life insurance business and supervision over persons engaging in these businesses;
(8)　Granting licenses to the credit cooperative associations (including the federations), and supervision over the credit cooperative associations, the agricultural cooperative associations, the fishing cooperative associations, the commercial and industrial cooperative associations and persons engaging in other financing businesses;
(9)　Determination of the maximum limit of issue of the Bank of Japan notes and permission of the excess issue of these notes;
(10)　Regulation and control of and supervision over the operation of the funds in financial institutions;
(11)　Adjustment of the interest rate of the financial institutions;
(12)　Regulation of the certificates similar to the notes;
(13)　Regulation of debentures, etc.;
(14)　Formulation of the program for and encouragement of national savings;
(15)　Control and regulation of the sale of certificates with prize.
2　The Inspection Division shall take charge of the affairs concerning the inspection of the business and properties of financial institutions out of the affairs mentioned in items (3) to (8) inclusive of the preceding paragraph.
Section 2. Auxiliary Organs
(Auxiliary Organs)
Article 13.　The organs entered in the left column of the following table shall be those established as auxiliary organs of the Ministry Proper, the purposes of their establishment being given in the right column:
Name
Purpose
Custom Duties Appeal Review Committee
To review appeals concerning customs duties.
Deposit Bureau Funds Operation Council
To study and deliberate, in response to inquiries of the Minister of Finance, upon the matters concerning the operation of the Deposit Bureau funds.
Foreign Exchange Control Council
To study and deliberate, in response to inquiries of the competent Ministers, upon the important matters concerning the control of foreign exchange.
Government Loan Disposition Council
To study and deliberate, in response to inquiries of the Ministers concerned and the Minister of Finance, upon the alteration of conditions of the Government loans and of methods of payment of principal and interest thereon in arrears.
Customs Tariff Council
To study and deliberate, in response to inquiries of the Minister of Finance, upon the matters concerning the customs tariff.
Gold Council
To study and deliberate, in response to inquiries of the competent Ministers, upon the important matters concerning gold and gold-mining industry.
Special Financing Loss Examination Committee
To determine the losses and the amounts thereof sustained by the Bank of Japan, Hypothec Bank of Japan, Agricultural and Industrial Bank, Hokkaido Colonial Bank and Wartime Finance Bank under the provisions of the Bank of Japan Special Financing and Loss Compensation Law (Law No.55 of 1927), the Loans on Real Property and Loss Compensation Law (Law No.24 of 1932) or the Wartime Finance Bank Law (Law No.32 of 1942) respectively.
Investment and Secured Bonds Committee
To study and deliberate, in response to inquiries of the Minister of Finance upon the matters concerning the kinds of negotiable securities other than national bonds or local bonds capable of being operated by the savings banks and the matters concerning the pledge of shares out of the kinds of real security capable of being attached on debentures under the Secured Debenture Trust Law (Law No.52 of 1905).
Industrial Equipment Corporation Loss Examination Committee
To deliberate on and determine the loss and the amount thereof sustained by the Industrial Equipment Corporation, under the supervision of the Minister of Finance.
National Rehabilitation Bank Loss Examination Committee
To deliberate on and determine the loss and the amount thereof sustained by the National Rehabilitation Bank, under the supervision of the Minister of Finance.
Committee for National Bonds Destroyed by War
To study and deliberate, in response to inquiries of the Minister of Finance, upon the examination of destruction and loss of securities according to the provisions of the Temporary Measures Law for Unregistered National Bonds Destoryed by War (Law No.17 of 1944) and the old Emergency Funds Adjustment Law (Law No.86 of 1937) and the important matters concerning the enforcement of these Laws.
Reconstruction Finance Council
To administer the affairs concerning the loans by the Reconstruction Finance Bank, and to study and deliberate upon the important matters concerning the operation of the said Bank.
Central Review Committee for Disposition of Shrine and Temple Precincts
To study deliberate, in response to inquires of the Minister of Finance, upon transfer free of charge or sale of national properties that are being leased free of charge to shrines or temples, etc., and upon appeals pertaining thereto.
Interest Adjustment Council
To study and deliberate, in response to inquiries of the Policy Board of the Bank of Japan, upon the determination of the maximum rate for interest, and alteration of abolition thereof.
National Property Coordination Council
To study and deliberate, in response to inquiries of the Minister of Finance, upon change in purpose for use, abolition of use, transfer of jurisdiction, and other necessary measures concerning national properties under the jurisdiction of the various ministries or agencies, and upon matters of importance pertaining to management of national properties regarding which the Minister of Finance has been consulted with by chiefs of the various ministries or agencies.
Central Review Committee for Specific Contracts
To study and deliberate, in response to inquiries of the Minister of Finance, upon applications to revise designated prices under the Law concerning the Exceptional Measures for Government Contracts.
Monopoly Enterprise Council
To recommend the President and Auditors of the Japan Monopoly Public Corporation for appointment as such, and give advice at the request of the Minister of Finance, or to make recommendations to him, concerning the operation of the Japan Monopoly Public Corporation.
People's Finance Council
To recommend the President and Auditors of the People's Finance Corporation for appointment as such, to make decision on matters of importance relating to the operation of of the People's Finance Corporation such as its business program, and financial program, and to make recommendations to the Minister of Finance.
2　The organization, responsibilities and councillors and other personnel of the auxiliary organs mentioned in the preceding paragraph shall be provided for by cabinet order unless otherwise provided for by laws (including orders issued thereunder) separately.
Section 3. Local Branch Offices
(Local Branch Offices)
Article 14.　The Ministry Proper shall have the following local branch offices:
Finance Offices
Custom-Houses
Part 1. Finance Offices
(Responsibilities)
Article 15.　The Finance Office shall take charge of a part of the responsibilities of the Ministry Proper (excluding the Tax Bureau) and of the Securities and Exchange Commission.
2　In addition to the affairs mentioned in the preceding paragraph, the Finance Office shall, for the time being, take charge of a part of the affairs under the change of the Reparations Agency with reference to the survey, custody and disposition of properties owned by foreign countries or foreign persons (including Japanese juridical persons whose managements are controlled by foreign persons) and existing in Japan, and of affairs concerning the enforcement of the Specific Property Control Ordinance (Imperial Ordinance No.286 of 1946),
(Names, Locations and Areas of Jurisdiction
Article 16.　The names of Finance Offices, their locations and areas of jurisdiction shall be as follows:
Name
Location
Area of Jurisdiction
Tokyo Finance Office
Tokyo
Tokyo-To, Kanagawa-ken, Saitama-ken, Chiba-ken, Yamanashi-ken, Tochigi-ken, Ibaragi-ken, Gumma-ken, Niigata-ken, Nagano-ken.
Osaka Finance Office
Osaka
Osaka-fu, Kyoto-fu, Hyogo-ken, Nara-ken, Wakayama-ken, Shiga-ken.
Sapporo Finance Office
Sapporo
Hokkaido
Sendai Finance Office
Sendai
Miyagi-ken, Iwate-ken, Fukushima-ken, Akita-ken, Aomori-ken, Yamagata-ken.
Nagoya Finance Office
Nagoya
Aichi-ken, Shizuoka-ken, Mie-ken, Gifu-ken.
Kanazawa Finance Office
Kanazawa
Ishikawa-ken, Fukui-ken, Toyama-ken.
Hiroshima Finance Office
Hiroshima
Hiroshima-ken, Yamaguchi-ken, Okayama-ken, Tottori-ken, Shimane-ken.
Takamatsu, Finance Office
Takamatsu
Kagawa-ken, Ehime-ken, Tokushima-ken, Kochi-ken.
Fukuoka Finance Office
Fukuoka
Fukuoka-ken, Saga-ken, Nagasaki-ken.
Kumamoto Finance Office
Kumamoto
Kumamoto-ken, Oita-ken, Kagoshirna-ken, Miyazaki-ken.
(Internal Organization)
Article 17.　The internal organization of the Finance Office shall be provided for by Ministry of, Finance Ordinance.
(Auxiliary Organs)
Article 18.　The organs entered in the left column of the following table shall be those established as auxiliary organs of the Finance Office, the purposes of their establishment being given in the right column:
Name
Purpose
Local Review Committee for Disposition of Shrine and Temple Precincts
To study and deliberate, in response to inquiries of the Minister of Finance, upon transfer free of charge or sale of national properties that are being leased free of charge to shrines or temples, etc. and upon appeals pertaining thereto.
Local Review Committee for Specific Contracts
To study and deliberate, in response to inquiries of the Chief of the Finance Office, upon applications to revise designated prices under the Law concerning Exceptional Measures for Government Contracts.
2　The organization, responsibilities and councillors and other personnel of the auxiliary organs mentioned in the preceding paragraph shall be provided for by cabinet order unless otherwise provided for by laws (including orders issued thereunder) separately.
(Branch Finance Offices Property Custodian Branches and Sub Branch Finance Offices)
Article 19.　Branch Finance Offices shall be established at necessary places to handle a part of the functions of the Finance Office.
2　Property Custodian Branches and Sub-Branch Finance Offices shall be established to handle a part of the functions of the Finance Office or the Branch Finance Office.
3　The names of Branch Finance Offices, Property Custodian Branches and Sub-Branch Finance Offices, their locations, areas of jurisdiction, scope of responsibilities and internal organization shall be provided for by Ministry of Finance Ordinance.
Part 2. Custom-Houses
(Responsibilities)
Article 20.　The Custom-House shall handle the functions of Ministry Proper which are specified in Article 9 paragraph 1 items (4) to (9) inclusive, and the following functions:
(1)　Storage of goods, and custody and disposition of goods in storage;
(2)　Control of goods for export and import under the Export Goods Control Law (Law No.153 of 1948), etc.;
(3)　Control of foreign exchange and control of export and import of precious metals;
(4)　Assessment and collection of internal taxes on goods for export and import.
(Names, Locations and Areas of Jurisdiction)
Article 21.　The names of Custom-Houses, their locations and areas of jurisdiction shall be as follows:
Name
Location
Area of Jurisdiction
Yokohama Custom-House
Yokohama
Tokyo-To, Kanagawa-ken, Saitama-ken, Ibaragi-ken, Gumma-ken, Tochigi-ken, Chiba-ken, Yamanashi-ken, Niigata-ken, Fukushima-ken, Miyagi-ken, Yamagata-ken.
Kobe Custom-House
Kobe
Hyego-ken, Okayama-ken, Tottori-ken, Shimane-ken, Hiroshima-ken, Kagawa-ken, Tokushima-ken, Kochi-ken, Ehime-ken.
Osaka Custom-House
Osaka
Osaka-fu, Kyoto-fu, Wakayama-ken, Nara-ken, Shiga-ken, Fukui-ken, Ishikawa-ken, Toyama-ken.
Nagoya Custom-House
Nagoya
Aichi-ken, Mie-ken, Gifu-ken, Nagano-ken, Shizuoka-ken.
Moji Custom-House
Moji
Fukuoka-ken, Yamaguchi-ken, Saga-ken, Nagasaki-ken, Kumamoto-ken, Oita-ken, Miyazaki-ken, Kagoshima-ken.
Hakodate Custom-House
Hakodate
Hokkaido, Akita-ken, Iwate-ken, Aomori-ken
(Internal Subdivisions)
Article 22.　The Custom-House shall have the Chief's Secretariat and the following three divisions:
Inspection Division
Management Division
Appraisal Division.
2　In addition to the provision of the preceding paragraph, the details of the organization of internal subdivisions of the Custom-Houses shall be provided for by Ministry of Finance Ordinance.
(Branch Customs, Branch Offices and Guard Posts)
Article 23.　Branch Customs, Branch Offices and Guard Posts of the Custom-House, and Branch Offices and Guard Posts of the Branch Customs shall be established at necessary places to handle a part of the functions of the Custom-House.
2　The names of Branch Customs, Branch Offices and Guard Posts of Custom-Houses, and Branch Offices and Guard Posts of Branch Customs, their locations, areas of jurisdiction, scope of responsibilities and internal organization shall be provided for by Ministry of Finance Ordinance.
Chapter III. External Organs
(Establishment)
Article 24.　External organs as established under the Ministry of Finance pursuant to the provision of Article 3 paragraph 2 of the National Govornment Organization Law shall be as follows:
Securities and Exchange Commission
Tax Administration Agency
Mint Agency
Printing Agency.
Section 1. Securities and Exchange Commission
(Organization, Powers and Responsibilities)
Article 25.　The organization, powers and responsibilities of the Securities and Exchange Commission shall be provided for by the Securities and Exchange Law (Law No.25 of 1948).
(Special Positions)
Article 26.　The Executive Office of the Securities and Exchange Commission shall have one Deputy Chief.
The Deputy Chief shall assist the Chief of the Executive Office and adjust and regulate the affairs under the jurisdiction of the Executive Office.
Section 2. Tax Administration Agency
Part 1. General Provisions
(Mission and Head)
Article 27.　The Tax Administration Agency shall have as its principal mission the assessment and collection of internal taxes.
2　The Tax Administration Agency shall be headed by the Director of the Tax Administration Agency.
(Powers)
Article 28.　The Tax Administration Agency shall have the powers enumerated in Article 4 items (1) to (12) inclusive, items (20) to (22) inclusive, and item (43) for the purpose of carrying out its responsibilities.
Part 2. Internal Subdivisions
(Interal Subdivisions)
Article 29.　The Tax Administration Agency shall have the following four divisions:
General Affairs Division
Direct Tax Division
Indirect Tax Division
Investigation and Inspection Division.
(Affairs of the General Affairs Division)
Article 30.　The General Affairs Division shall take charge of the following affairs with reference to the responsibilities of the Tax Administration Agency:
(1)　Confidential matters;
(2)　Custody of the Director's and the Agency's official seals;
(3)　Classification, appointment and dismissal of personnel, their status, disciplinary punishment, performance of duty and other personnel affairs as well as their refinement and training;
(4)　Survey of formulation of statistic of, collection of data for, and dissemination and publication of printed matters relating to, the administretion under the jurisdiction of the Tax Administration Agency;
(5)　Receipt, dispatch, compilation and custody of official documents;
(6)　Dissemination and propagation with reference to internal taxes;
(7)　Exercising supervision over and taking necessary measures in accordance with the provisions of the laws and orders for, the responsibilities of the Tax Administration Agency;
(8)　Establishment and administration of sanitary, medical and other welfare facilities for personnel;
(9)　Accounts affairs, and audit of accounting;
(10)　Control of administrative properties and articles;
(11)　Matters concerning the collection of internal taxes;
(12)　Issue of stamps and control of the imitation thereof;
(13)　Coordination and adjustment of the administration under the jurisdiction of the Tax Administration Agency;
(14)　In addition to the affairs enumerated in the preceding items, such affairs necessary for carrying out the mission of the Tax Administration Agency as are not under the jurisdiction of other divisions.
(Affairs of the Direct Tax Division)
Article 31.　The Direct Tax Division shall take charge of the following affairs:
(1)　Matters concerning the assessment of direct national taxes;provided, however, that those under the jurisdiction of the Investigation and Inspection Division be excluded;
(2)　Granting licenses to and supervision over tax practitioners;
(3)　Administration of land registers and house registers, and investigation and determination of rental values of land and house.
(Affairs of the Indirect Tax Division)
Article 32.　The Indirect Tax Division shall take charge of the following affairs:
(1)　Matters concerning the assessment of indirect national taxes;provided, however, that those under the jurisdiction of the Investigation and Inspection Division be excluded;
(2)　Administration of the production and sale of liquors, etc.;
(3)　Granting licenses to producers and sellers of liquors, etc. and eupervision over persons engaging in these businesses;
(4)　Analysis and appraisal of liquors and other articles liable to indirect national taxes, and examination, training and guidance of brewing.
(Affairs of the Investigation and Inspection Division)
Article 33.　The Investigation and Inspection Division shall. out of the affairs concerning the assessment and collection of internal taxes, take charge of such affairs designated necessary by the Ministry of Finance Ordinance as the investigation and inspection of incomes and other taxable basis and counter-measures against offences thereof.
Part 3. Auxiliary Organs
(Tax Training Institute)
Article 34.　In addition to the auxiliary organs provided for in Article 35, the Tax Administration Agency shall have the Tax Training Institute.
2　The Tax Training Institute shall be an organ which provides personnel of the Ministry of Finance with necessary training for service in tax administration (excluding that concerning customs duties and tonnage dues).
3　The Tax Training Institute shall have Branches.
4　The locations and internal organization of the Tax Training Institute and its Branches shall be provided for by Ministry of Finace Ordinance.
(Other Auxiliary Organs)
Article 35.　The organs entered in the left column of the following table shall be those established as auxiliary organs of the Tax Administration Agency, the purposes of their establishment being given in the right column:
Name
Purpose
Tax Practitioners Selection Council
To study and deliberate, in response to inquiries of the Director of the Tax Administration Agency, upon the license to tax practitioners.
Central Liquors Council
To study and deliberate, in response to inquiries of the Minister of Finance, upon the important matters concerning the production, distribution and prices of liquors and upon the grading and classification of liquors.
Central Stocks, etc. Appraisal Council
To study and deliberate, in response to inquiries of the Director of the Tax Administration Agency, upon the values of stocks, etc. with reference to the taxable basis for capital levy.
War Indemnity Special Tax Review Committee
To study and deliberate, in response to inquiries of the Director of the Tax Administration Agency, upon the matters pertaining to alleviation or exemption of the war indemnity special tax.
Standard Areas Survey Council
To study the matters pertaining to standard areas as prescribed in Article 3 paragraph 1 of the Residential Land Rental Value Temporary Revision Law (Law No.85 of 1949), in response to inquiries of the Director of the Tax Administration Agency.
2　The organization, responsibilities and councillors and other personnel of the auxiliary organs mentioned in the preceding paragraph shall be provided for by cabinet order unless otherwise provided for by laws (including orders issued thereunder) separately.
Part 4. Local Branch Offices
(Local Branch Offices)
Article 36.　The Tax Administration Agency shall have the Tax Administration Bureaus as local branch offices.
2　The Tax Administration Bureau shall take charge of a part of the responsibilities of the Tax Administration Agency.
(Names, Locations and Areas of Jurisdiction)
Article 37.　The names of Tax Administration Bureaus, their locations and areas of jurisdiction shall be as follows:
Name
Location
Area of Jurisdiction
Tokyo Tax Administration Bureau
Tokyo
Tokyo-To, Kanagawa-ken, Chiba-ken, Yamanashi-ken.
Kanto-Shin-etsu Tax Administration Bureau
Tokyo
Saitama-ken, Ibaragi-ken, Tochigi-ken, Gumma-ken, Nagano-ken, Niigata-ken.
Osaka Tax Administration Bureau
Osaka
Osaka-fu, Kyoto-fu, Hyogo-ken, Nara-ken, Wakayama-ken, Shiga-ken.
Sapporo Tax Administration Bureau
Sapporo
Hokkaido.
Sendai Tax Administration Bureau
Sendai
Miyagi-ken, Iwate-ken, Fukushima-ken, Akita-ken, Aomori-ken, Yamagata-ken.
Nagoya Tax Administration Bureau
Nagoya
Aichi-ken, Shizuoka-ken, Mie-ken, Gifu-ken.
Kanazawa Tax Administration Bureau
Kanazawa
Ishikawa-ken, Fukui-ken, Toyama-ken.
Hiroshima Tax Administration Bureau
Hiroshima
Hiroshima-ken, Yamaguchi-ken, Okayama-ken, Tottori-ken, Shimane-ken.
Takamatsu Tax Administration Bureau
Takamatsu
Kagawa-ken, Ehime-ken, Tokushima-ken, Kochi-ken.
Fukuoka Tax Administration Bureau
Fukuoka
Fukuoka-ken, Saga-ken, Nagasaki-ken.
Kumamoto Tax Administration Bureau
Kumamoto
Kumamoto-ken, Oita-ken, Kagoshima-ken, Miyazaki-ken.
(Internal Subdivisions)
Article 38.　The Tax Administration Bureau shall have the following five divisions:
General Affairs Division
Direct Tax Division
Indirect Tax Division
Investigation and Inspection Division
Accounting Division
2　In addition to the provision of the preceding paragraph, the details of the organization of the Tax Administration Bureaus shall be provided for by Ministry of Finance Ordinance.
(Auxiliary Organs)
Article 39.　The organs entered in the left column of the following table shall be those established as auxiliary organs of the Tax Administration Bureau, the purposes of their establishment being given in the right column:
Name
Purpose
Local Liquors Council
To study and deliberate, in response to inquiries of the Chief of the Tax Administration Bureau, upon matters of importance pertaining to manufacture and distribution of liquors, and upon grading and classification of liquors.
Local Stocks, etc. Appraisal Council
To study and deliberate, in response to inquiries of the Chief of the Tax Administration Bureau, upon the values of stocks, etc. with reference to the taxable basis for capital levy.
Real Estate Appraisal Council
To study and deliberate, in response to inquiries of the Chief of the Tax Administration Bureau, upon the appraisal of real estate with reference to assessment of capital levy.
Property Review Committee
To study and deliberate, in response to inquiries of the Chief of the Tax Administration Bureau, upon objections raised in connection with assessment values, etc. for capital levy.
Local Survey Council for Rental Values of Residence Lots
To study matters prescribed in Article 7 paragraph 1 of the Residential Land Rental Value Temporary Revision Law in response to inquiries of the Chief of the Tax Administration Bureau.
2　The organization, responsibilities and councillors and other personnel of the auxiliary organs mentioned in the preceding paragraph shall be provided for by cabinet order unless otherwise provided for by laws (including orders issued thereunder) separately.
(Taxation Offices)
Article 40.　The Taxation Offices shall be established at necessary places to take charge of a part of the responsibilities of the Tax Administration Bureau.
2　In addition to the affairs mentioned in the preceding paragraph, the Taxation Office shall, for the time being, take charge of a part of the affairs concerning the enforcement of the Specific Property Control Ordinance which are in part handled by the Finance Office.
3　The names of Taxation Offices, their locations, areas of jurisdiction and internal organization shall be provided for by Ministry of Finance Ordinance.
(Auxiliary Organs of the Taxation Office)
Article 41.　The organs entered in the left column of the following table shall be those established as auxiliary organs of the Taxation Office, the purposes of their establishment being given in the right column:
Name
Purpose
Property Survey Council
To study and deliberate, in response to inquiries of the Chief of the Taxation Office, upon the reassessment and determination of assessment values for capital levy.
Increased Income Tax Survey Council
To study and deliberate in response to inquiries of the Chief of the Taxation Office, upon the amount of income which is to be the basis of increased income tax.
Survey Council for Rental Values of Residence Lots
To study matters prescribed in Article 7 paragraph 2 of the Residential Land Rental Value Temporary Revision Law, in response to inquiries of the Chief of the Taxation Office.
2　The organization, responsibilities and councillors and other personnel of the auxiliary organs mentioned in the preceding paragraph shall be provided for by cabinet order unless otherwise provided for by laws (including orders issued thereunder) separately.
Section 3. Mint Agency
(Mission and Head)
Article 42.　The Mint Agency shall have as its principal mission the mintage enterprises.
2　The Mint Agency shall be headed by the Director of the Mint Agency.
(Powers)
Article 43.　The Mint Agency shall have the powers enumerated in Article 4 items (1) to (12) inclusive, and items (44) and (45) for the purpose of carrying out its responsibilities.
(Internal Subdivisions)
Article 44.　The Mint Agency shall have the following two divisions:
General Affairs Division
Operation Division
(Affairs or the General Affairs Division)
Article 45.　The General Affairs Division shall take charge of the following affairs with reference to the responsibilities of the Mint Agency:
(1)　Confidential matters;
(2)　Custody of the Director's and the Mint Agency's official seals;
(3)　Classification, appointment and dismissal of personnel, their status, disciplinary punishment, performance of duty and other personnel affairs as well as their refinement and training;
(4)　Survey of, formulation of statistics of, collection of data for, and dissemination and publication of printed matters relating to, the administration under the jurisdiction of the Mint Agency;
(5)　Receipt, dispatch, compilation and custody of official documents;
(6)　Compilation of the budget estimates, settlement of accounts for expenditures and receipts, accounts affairs, and audit of accounting;
(7)　Control of administrative properties and articles;
(8)　Establishment and administration of sanitary, medical and other welfare facilities for personnel;
(9)　Receipts, disbursements and custody of coins, coin bullions and precious metal bullions;
(10)　Distribution of precious metals bullions;
(11)　Receipts and issue of orders for products;
(12)　Coordination and adjustment of the administration under the jurisdiction of the Mint Agency;
(13)　In addition to the affairs enumerated in the preceding items, such affairs necessary for carrying out the mission of the Mint Agency as are not under the jurisdiction of Operation Division.
(Works of the Operation Division)
Article 46.　The Operation Division shall take charge of the following works:
(1)　Manufacture of coins and melting down of old coins, etc.;
(2)　Manufacture of medals, badges, dies, alloys and artistic metal products;
(3)　Refinery of gold, silver and other major metal bullions and dregs thereof;
(4)　Analysis and experimental tests of major metal bullions and minerals;
(5)　Authentication of finances of precious metal bullions and products thereof;
(6)　Assay of coin bullions and of other goods.
(Research Laboratory and Hospital)
Article 47.　The Mint Agency shall have a Research Laboratory in order to research in the operation under its charge, and a Hospital for the purpose of carrying out the medical treatment for personnel of the Mint Agency.
2　The internal organization of the Research Laboratory and Hospital shall be provided for by Ministry of Finance Ordinance.
(Branch Offices and Sub-branch)
Article 48.　The Branch Offices shall be established in Tokyo-To and Itsukaichi-machi, Saeki-gun, Hiroshima-ken, and the Sub-Branch in Kumamoto-shi, to handle a part of the reponsibilities of the Mint Agency. Their names and internal organization shall be provided for by Ministry of Finance Ordinance.
Section 4. Printing Agency
(Mission and Head)
Article 49.　The Printing Agency shall have as its principal mission the printing enterprises.
2　The Printing Agency shall be headed by the Director of the Printing Agency.
(Powers)
Article 50.　The Printing Agency shall take charge of the powers enumerated in Article 4 items (1) to (12) inclusive and items (46) to (49) inclusive for the purpose of carrying out its responsibilities.
(Internal Subdivisions)
Article 51.　The Printing Agency shall have the Director's Secretariat and the following two divisions:
Management Division
Manufacturing Division
(Affairs of the Direrctor's Secretariat)
Article 52.　The Director's Secretariat shall take charge of the following affairs with reference to the responsibilities of the Printing Agency:
(1)　Confidential matters;
(2)　Custody_of the Director's and of the Agency's official seals;
(3)　Classification, appointment and dismissal of personnel, their status, disciplinary punishment, performance of duty and other personnel affairs as well as their refinement and training;
(4)　Survey of, formulation of statistics of collection of data for, and dissemination and publication of printed matters relating to the administration under the jurisdiction of the Agency;
(5)　Receipt, dispatch, compilation and custody of official documents;
(6)　Overall examination of the administration under the jurisdiction of the Agency;
(7)　Establishment and administration of sanitary, medical and other welfare facilities for personnel;
(8)　Coordination and adjustment of the administration under the jurisdiction of the Agency;
(9)　In addition to the affairs enumerated in the preceding items, such affairs necessary for carrying out the mission of the Printing Agency as are not under the jurisdiction of other divisions.
(Affairs of the Management Division)
Article 53.　The Management Division shall take charge of the following affairs:
(1)　Formulation of programs for printing of the Bank of Japan notes, paper money, national bonds, stamps, postage stamps, postal cards and oter instruments and printed matters and for manufactnre of papers necessary for the work of the Printing Agency;
(2)　Compilation, manufacture and issue of the Official Gazette, compendium of laws and ordinances and other publications;
(3)　Administration of and supervision over the currency, etc. manufacturing factories;
(4)　Regulation of manufacture of water-marked papers;
(5)　Procurement of materials necessary for the work of the Printing Agency;
(6)　Compilation of the budged estimates and settlement of accounts for expenditures and receipts, and accounts affairs;
(7)　Control of administrative properties and articles.
(Affairs of the Manufacturing Division)
Article 54.　The Manufacturing Division shall take charge of the following affairs:
(1)　Printing of the Bank of Japan notes, paper money, national bonds, stamps, postage stamps, postal cards, other instruments and printed matters and manufacture of papers necessary for the work of the Printing Agency;
(2)　Guidance and supervision of the technics and works of printing factories and papers manufacturing factories having connection with the Agency;
(3)　Administration of machinery and other equipments.
(Research Laboratory, Factories, Training Institute and Hospitals)
Article 55.　The Printing Agency shall have the Research Laboratory and other organs entered in the left column of the following table, the purposes of their establishment being given in the right column:
Name
Purpose
Research Laboratory
To make study of printing and paper manufacturing.
Plants
To print and manufacture papers.
Training Institute
To give training necessary for performance of duty to personnel engaging in printing and manufacture of papers.
Hospitals
To provide personnel of the Printing Agency with the medical treatment.
2　The internal organization of the Research Laboratory and other organs mentioned in the preceding paragraph, shall be provided for by Ministry of Finance Ordinance.
(Branch Offices)
Article 56.　Branch Offices shall be established in Okayama-shi, Izumo-shi, Kochi-shi, and Ikeda-machi, Miyoshi-gun, Tokushima-ken to handle a part of the responsibilities of the Printing Agency. Their names and internal organization shall be provided for by Ministry of Finance Ordinance.
Chapter IV. Personnel
(Personnel)
Article 57.　With respect to appointment, dismissal, promotion, disciplinary punishment and other matters concerning personnel administration of the Ministry of Finance, the provisions of the National Public Service Law (Law No.120 of 1947) shall apply.
(Fixed Number)
Article 58.　The fixed number of personnel for the Ministry of Finance shall be provided for by law separately.
Chapter V. Kodan (Government Corporation)
(Liquors Distribution Kodan)
Article 59.　The Kodan coming under the jurisdiction of the Ministry of Finance shall be Liquors Distribution Kodan.
2　With respect to the Liquors Distribution Kodan, provisions of the Liquors Distribution Kodan Law (Law No.172 of 1947) shall apply.
Supplementary Provisions:
1.　This Law shall come into force as from June, 1, 1949;provided that part concerning the abolition of the Regulations governing the Organization of the Higher Public Finance School in paragraph 2 of the Supplementary Provisions, shall come into force as from July 20, 1949.
2　The following Imperial Ordinances and Cabinet Orders shall be abolished. However, unless otherwise prescribed by laws (including orders issued thereunder), the organs existing heretofore and personnel thereof shall become the corresponding organs and personnel under this Law and shall retain their respective identities:
Regulations governing the Organization of the Ministry of Finance (Imperial Ordinance No.743 of 1942);
Imperial Ordinance concerning the Establishment of Councillors in the Ministry of Finance (Imperial Ordinance No.501 of 1945);
Imperial Ordinance concerning the Bureaus and Departments, etc., in charge of Affairs under the Jurisdiction of the Minister of Finance, regarding to the Enforcement of Law concerning Economic Reconstruction and Readjustment (Imperial Ordinance No.544 of 1946);
Regulations for the Temporary Establishment of the Allowance Bureau of the Ministry of Finance (Imperial Ordinance No.340 of 1946);
Regulations for the Temporary Establishment of the Administration Bureau of the Ministry of Finance (Imperial Ordinance No.292 of 1946);
Regulations governing the Organization of the Higher Public Finance School (Cabinet Order No.69 of 1947);
Regulations governing the Organization of the Tax Administration School (Imperial Ordinance No.527 of 1941);
Regulations governing the Organization of the Regional Financial Bureau (Imperial Ordinance No.760 of 1941);
Regulations governing the Organization of the Custom-House (Imperial Ordinance No.293 of 1946);
Regulations governing the Organization of the Taxation Office (Imperial Ordinance No.242 of 1902);
Securities and Exchange Commission's Secretariat Order (Cabinet Order No.104 of 1948);
Cabinet Order governing the Secretariat of the Public Accountant Administration Commission (Cabinet Order No.167 of 1948);
Regulations governing the Organization of the Monopoly Bureau (Imperial Ordinance No.300 of 1921);
Regulations governing the Organization of the Mint (Imperial Ordinance No.40 of 1910);
Imperial Ordinance concerning the Manufacturing of Industrial Metal Products in the Mint (Imperial Ordinance No.29 of 1946);
Regulations governing the Organization of the Printing Bureau (Imperial Ordinance No.809 of 1943).
3.　The provisions of the provisoes to paragraph 1 of the supplementary provisions and to the preceding paragraph of the same shall not effect the application of the provisions of the law concerning the fixed number of personnel.
4.　The Law administering the New Pay of Government Employees (Law No.46 of 1948) shall be partially amended as follows:
In Article 5 paragraph 2, "and the post of Deputy Chief shall be filled by the chief of the Allowance Bureau of the Miuistry of Finance" shall be deleted.
Paragraph 3 of the same Article shall be amended as follows:
3.　Besides full-time staff officials, the Prime Minister may order some of the personnel in charge of allowance or accounts in the various Ministries or Agencies to work as staff officials of the Office of New Pay Administration. However, those of the personnel who have become staff officials of the Office shall not be exempt from the application of the National Public Service Law.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru