Law for Adjustment of Laws and Orders in Consequence of the Enforcement, etc. of the Ministry of Finance Establishment Law
法令番号: 法律第145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 Law for Adjustment of Laws and Orders in Consequence of the Enforcement, etc. of 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.145
Law for Adjustment of Laws and Orders in Consequence of the Enforcement, etc. of the Ministry of Finance Establishment Law
Article 1.　The Finance Law (Law No.34 of 1947) shall be partially amended as follows:
In Article 17 paragraph 2 and Article 20 paragraph 2, "Attorney General" shall be added next to "Prime Minister."
In Article 21, "Prime Minister's Office, Attorney General's Office" shall be added next to "the Cabinet."
Article 2.　The National Public Service Personnel Mutual Aid Association Law (Law No, 69 of 1948) shall be partially as follows:
In Article 2, "Attorney General's Office" (Homucho), "Printing Bureau" and "Mint" (Zoheikyoku) shall be amended as "Attorney General's Office" (Homufu), "Printing Agency" and "Mint" (Zoheicho) respectively.
Article 3.　The National Property Law (Law No 73 of 1948) shall be partially amended as follows:
In Article 17 paragraph 4, "Attorney General's Office" (Homucho) shall be amended as "Attorney General's Office" (Homufu).
Article 4.　The Special Account Law for Mint (Law No.9 of 1915) shall be partially amended as follows:
The title of the Law shall be amended as follows:
"Mint Agency Special Account Law"
In Article 1 and Article 2 paragraph 1, "Mint" shall be amended as "Mint Agency."
In paragraph 2 of the Supplementary Provisions, "the fund of the Mint" shall be amended as "the fund of the Mint Agency:"
Article 5.　The Law concerning the payment of the fund of the Mint (Law No.12 of 1932) shall be partially amended as follows:
"The fund of the Mint" shall be amended as "the fund of the Mint Agency."
Article 6.　The Law concerning the fund of the Mint (Law No.13 of 1943) shall be partially amended as follows:
In Article 1, "the fixed working capital of the Mint" and "the fund of the Mint" shall be amended as "the fixed working capital of of the Mint Agency" and "the fund of the Mint Agency" respectively.
Article 7.　The Law for Increase of Fixed Working Capital of the Mint, etc.(Law No.8 of 1949) shall be partially amended as follows:
In the title of the Law and Article 1 paragraph 1, "fixed working capital of the Mint" shall be amended as "fixed working capital of the Mint Agency" ;and in paragraph 2 of the same Article, "the fund of the Mint" shall be amended as "the fund of the Mint Agency."
Article 8.　The Enforcement Law for the Japan Monopoly Public Corporation Law (Law No.62 of 1949) shall be partially amended as follows:
Article 13 shall be amended as follows:
(Amendment to the Special Accounts Law for Monopoly Bureau and Printing Bureau)
Article 13.　The Special Accounts Law for Monopoly Bureau and Printing Bureau (Law No.36 of 1947) shall be partially amended as follows:
The title of the Law shall be amended as follows:
"Printing Agency Special Account Law"
In the body of the Law, "each Account" shall be amended as "this Account."
In Article 1, "the Monopoly Bureau and the Printing Bureau" shall be amended as "the Printing Agency" and "each" shall be deleted.
In Article 2, "the Special Accounts of the Monopoly Bureau and the Printing Bureau" shall be amended as "the special Account for Printing Agency."
In Article 3, "respective special Accounts" shall be amended as "the special account."
In Article 4, "the Monopoly Bureau and the Printing Bureau" shall be amended as "the Printing Agency."
Article 9.　The Law concerning the Transfer from the General Account for Increase of the Capital proper of the Printing Bureau Special Account (Law No.32 of 1949) shall be partially amended as follows:
In the title and body of the Law, "Printing Bureau Special Account" shall be amended as "Printing Agency Special Account."
Article 10.　The Law concerning Exceptions to Payment of Profits of the Special Account for Monopoly Bureau, the Special Account for Printing Bureau and the Special Account for Alcohol Monopoly to the General Account (Law No.64 of 1949) shall be partially amended as follows:
In the title of the Law, "the Special Account for Monopoly Bureau, the Special Account for Printing Bureau" shall be amended as "the Special Account for Printing Agency."
In Article 1, "the Special Account for Monopoly Bureau, the Special Account for Printing Bureau" and "Law concerning Special Accounts for the Enterprises of the Monopoly Bureau and the Printing Bureau" shall be amended as "Special Account for Printing Agency" and "Printing Agency Special Account Law" respectively.
In paragraph 6 of the Supplementary Provisions, "Special Account for the Printing Bureau" shall be amended as "Special Account for the Printing Agency."
Article 11.　The Law concerning the deposits with the Deposit Bureau (Law No.25 of 1925) shall be partially amended as follows:
In Article 4, "Deposit Burean Fund Operation Committee" shall be amended as "Deposit Bureau Fund Operation Council."
Article 12.　The Law concerning the Disposal of the Government Loans (Law No.25 of 1935) shall be partially amended as follows:
In paragraph 1, "committee" and in paragraph 2, "committee mentioned in the preceding paragraph" shall be amended as "Government Loan Disposition Council."
Article 13.　The Gold Mining Law (Law No.59 of 1937) shall be partially amended as follows:
In Article 11-(4), and Article 14, "Gold Committee" shall be amended as "Gold Council."
Article 14.　The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
In Article 27 paragraphs 3 and 4, "Liquors Committee" shall be amended as "Liquors Council."
Article 15.　The Tax Practitioners Law (Law No.46 of 1942) shall be partially amended as follows:
In Article 4, "competent Minister" shall be amended as "Director of the Tax Administration Agency" and "Tax Practitioners Selection Committee" shall be amended as "Tax Practitioners Selection Council."
In Article 11 paragraph 1, "Regional Financial Bureau" shall be amended as "Tax Administration Bureau" ;and in paragraph 2 of the same Article, "competent Minister" shall be amended as "Director of the Tax Administration Agency."
In Article 14 and 16 to 19 inclusive, "competent Minister" shall be amended as "Director of the Tax Administration Agency."
In Article 20, "competent Minister" and "Director of the Regional Financial Bureau" shall be amended as "Director of the Tax Administration Agency" and "Chief of the Tax Administration Bureau" respectively.
Article 16.　The Reconstruction Finance Bank Law (Law No.34 of 1946) shall be partially amended as follows (in the title of the Law, "Reconversion" is hereby adjusted as "Reconstruction" according to the Ministry of Finance Establishment Law):
"Reconversion Finance Commission" shall be amended as "Reconstruction Finance Council."
Article 17.　The War Indemnities Special Measures Law (Law No.38 of 1916) shall be partially amended as follows:
In Article 12 paragraphs 1 and 3, "War Indemnities Special Tax Council" shall be amended as "War Indemnities Special Tax Review Committee Council."
Article 18.　The Capital Levy Law (Law No.52, 1946) shall be partially amended as follows:
In Article 26 paragraphs 3 and 5, "Immovables Appraisal Committee" shall be amended as "Real Estate Appraisal Council."
In Article 30 paragraphs 4 and 6, "Securities Appraisal Committee" shall be amended as "Stocks, etc. Appraisal Council."
In Article 46 paragraphs 1, 3, 5 and 7, "Property Investigation Committee" shall be amended as "Property Survey Council."
In Article 52 "Property Re-investigation Committee" shall be amended as "Property Review Committee."
Article 19.　The Law concerning the Special Measures about Government Contracts (Law No.60 of 1946) shall be partially amended as follows:
In Article 2 paragraphs 2 and 4, "Committee for Specified Contracts" shall be amended as "Review Committee for Specific Contracts."
Article 20.　The Increased Income Tax Law (Law No.63 of 1946) shall be partially amended as follows:
In Article 7, "Increased Income Tax Investigation Committee" shall be amended as "Increased Income Tax Investigation Council."
Article 21　The Land Ledger Law (Law No.30 of 1947) shall be partially amended as follows:
In Articles 13 and 46, "Land Rental Value Investigation Committee" shall be amended as "Survey Council for Rental Value of Land."
Article 22.　The House Ledger Law (Law No.31 of 1947) shall be partially amended as follows:
In Articles 9 and 28, "House Rental Value Investigation Committee" shall be amended as "Survey Council for Rental Value of Houses."
Article 23.　The Law concerning the Change in Conditions of Claims of the Deposit Bureau of the Ministry of Finance, etc.(Law No.129 of 1947) shall be partially amended as follows:
In Article 1, "Deposit Bureau Funds Mangement Committee" shall be amended as "Deposit Bureau Funds Operation Council."
In Article 3, "Deposit Bureau Funds Management Committee" shall be amended as "Deposit Bureau Funds Operation Council." and "committee as prescribed by Cabinet Order" shall be amended as "Post-Office Life insurance and Annuity Enterprise Council."
Article 24.　The Temporary Law of Interest Rate Adjustment (Law No.181 of 1947) shall be partially amended as follows:
In Article 2 paragraph 3, "Interest Rate Adjustment Committee (hereinafter to be referred to as" the Committee ")" shall be amended as "Interest Adjustment Council (hereinafter to be referred to as" the Council ")."
In Article 6. Article 7 paragraph 1, Article 10, Article 11 paragraph 1 and Article 12, "Committee" shall be amended as "Council."
In Article 7 paragraph 2 and Article 9, "Chairman of the Committee" shall be amended as "Chairman of the Council."
Article 25.　The Certified Public Accountant Law (Law No.103, 1948) shall be partially amended as follows:
In the Contents of the Law, "Public Accountant Administration Commission" shall be amended as "Certified Public Accountant Review Committee."
In Article 7 item (4), "Public Accountant Administration Commission" shall be amended as "Ministry of Finance Ordinance."
In Article 12 paragraph 1, "Public Accountant Administration Commission" shall be amended as "Minister of Finance;" and in paragraph 2 of the same Article, "Public Accountant Administration Commission Regulations" shall be amended as "Ministry of Finance Ordinance."
Article 15 shall be amended as follows:
(Enforcement of Examination)
Article 15.　The Ministry of Finance shall have the Certified Public Accountant Examination Committee.
2　The certified public accountant examination shall be held by the Certified Public Accountant Examination Committee.
3　The certified public accountant examination shall be held once or more a year.
In Article 16, "Public Accountant Administration Commission Regulations" shall be amended as "Ministry of Finance Ordinance."
In Article 17 paragraph 1, "Public Accountant Administration Commission Regulations" shall be amended as "Ministry of Finance Ordinance."
In Article 18, "Public Accountant Administration Commission" shall be amended as "Ministry of Finance."
In Article 19 paragraph 1 and 3 and in Article 21, "Public Accountant Administration Commission" shall be amended as "Minister of Finance."
In Article 22, "Public Accountant Administration Commission Regulations" shall be amended as "Ministry of Finance Ordinance."
In Article 23, "The Public Accountant Administration Commission may, by Public Accountant Administration Commission Regulations" shall be deleted and "provide for matters......... such persons" shall be amended as "matters......... such persons shall be provided for by Cabinet Order."
In Article 30. "the Public Accountant Administration Commission may" shall be amended as "the Minister of Finance may, upon the decision of the Certified Public Accountant Review Committee."
In Article 31, "Public Accountant Administration Commission Regulations" and "the Public Accountant Administration Commission may" shall be amended as "Ministry of Finance Ordinance based on this Law" and "the Minister of Finance may, upon the decision of the Certified Public Accountant Review Committee" respectively.
In Article 32 paragraphs 1 to 3 inclusive, "Public Accountant Administration Commission" shall be amended as "Minister of Finance" ;and in paragraph 4 of the same Article, "when disciplinary action under the foregoing two Articles is to be taken, the Public Accountant Administration Commission shall" shall be amended as "when the disciplinary cases mentioned in the foregoing two Articles are to be reviewed, the Certified Public Accountant Review Committee shall" ;and in paragraph 5 of the same Article, next to "after" shall be added "the Certified Public Accountant Review Committee has given," the "disciplinary action" and to "it is deemed that there, is such a fact," "the Certified Public Accountant Review Council" and "report is made to the Minister of Finance to that effect" shall be added respectively.
In Article 33, "Public Accountant Administration Commission" shall be amended as "Minister of Finance" ;and in paragraph 2 of the same Article, "personnel of the Secretariat of the Public Accountant Administration Commission" shall be amended as "competent employee concerned."
In Article 34, "Public Accountant Administration Commission" shall be amended as "Minister of Finance."
"Chapter 6. Public Accountant Administration Commission" shall be amended as "Chapter 6. Certified Public Accountant Review Committee."
Article 35 shall be amended as follows:
(Establishment of the Certified Public Accountant Review Committee)
Article 35.　The Ministry of Finance shall have the Certified Public Accountant Review Committee for the purposes of having the same review the disciplinary cases under the provisions of Articles 30 and 31 and having the same study and deliberate, in response to inquiries of the Minister of Finance, upon important matters concerning the certified public accountant and junior public accountant, including the certified public accountant examination and the supplementary course of study for practical works to be given to junior public accouutants.
The Minister of Finance shall, when he is to conduct acts mentioned in the following items, consult with the Certified Public Accountant Review Committee:
(1)　Drafting of a bill to amend this Law and a draft of Cabinet Order based on the provision of Article 23;
(2)　Establishment of Ministry of Finance Ordinance based on the provisions of Article 7 item (4), Article 12 paragraph 2, Article 16, Article 22, Article 57-(2) and Article 59;　
(3)　Authorization and designation of institutes to give supplementary course of study for practical works under the provisions of Article 12 paragraph 1;
(4)　Appointment of the Certified Public Accountant Examination Committee;
(5)　Determination of date of the certified public accountant special examination;
(6)　Designation under the provision of Article 57 paragraph 2 item (3) and specification under the provision of item (6) of the same paragraph.
The Certified Public Accountant Review Committee may, whenever it deems necessary, recommend its views to the Minister of Finance in connection with important matters mentioned in paragraph 1.
In Article 36 paragraph 1 and Article 38 item (4) and (5), "Public Accountant Administration Commission" shall be amended as "Certified Public Accountant Review Committee."
In the heading of Article 40, and in paragraphs 1 and 3 of the same Article, "Chairman of the Commission" shall be amended as "Chairman of the Review Committee" ;and paragraph 2 of the same Article shall be amended as follows:
The Chairman shall preside over the affairs of the Certified Public Accountant Review Committee.
In Article 41, "Public Accountant Administration Commission" shall be amended as "Certified Public Accountant Review Committee," and "Chairman of the Commission" shall be amended as "Chairman of the Review Committee."
Articles 42 to 46 inclusive shall be amended as follows:
Articles 42 to 46 inclusive.　Deleted.
In Article 57 paragraphs 1 to 3 inclusive, "Public Accountant Administration Commission" shall be amended as "Minister of Finance."
In Article 57-(2), "Public Accountant Administration Commission Regulations" shall be amended as "Ministry of Finance Ordinance."
In Article 58, "as may be provided by a Public Accountant Administration Commission" ;shall be deleted, and "by an examination institute as may be provided by the Public Accountant Administration Commission" shall be amended as "by the Certified Public Accountant Examination Committee."
In Article 59, "by the Public Accountant Administration Commission" shall be amended as "by Ministry of Finance Ordinance."
Article 60 shall be amended as follows:
Article 60.　Deleted.
The latter part of Article 64 shall be amended as follows:
In this case, "upon the decision of the Public Accountant Disciplinary Punishment Committee" mentioned in Article 9 shall read "upon the decision of the Certified Public Accountant Review Committee."
Article 26.　The Ministry of Finance Establishment Law (Law No.144 of 1949) shall be partially amended as follows:
In Article 13 paragraph 1,
"People's Finance Council
To recommended 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 the People's Finance Corporation such as its business program, and financial program, and to make recommendations to the Minister of Finance."
shall be amended as:
"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 the People's Finance Corporatipn such as its business program and financial program, or to make recommendations to the Minister of Finance.
Certified Public Accountant Review Committee
To make decision disciplinary cases of certified public accountants and junior public acountants and to study and deliberate, in response to inquiries of the Minister of Finance, upon important matters concerning the certified public accountant and junior public accountant.
Certified Public Accountant Examination Committee
To hold the Certified Public Accountant Examination and Special Examination for Certified Public Accountant."
Article 27.　The Law concerning the Government Housing for the National Public Service Personnel (Law No.117 of 1949) shall be partially amended as follows:
In Article 12 paragraph 1 item (1), "transportation and" shall be deleted.
In Article 18 paragraph 2, "Government Railway Service Special Account, Communications Service Special Account" shall be amended as "Postal Service Special Account, Telecommunications Service Special Account."
Article 28.　The Ordinance concerning the Restrictions, etc. on the Military Dollar Notes issued by the Allied Occupation Forces under the Imperial Ordinance relating to the Orders to be issued in Consequence of the Acceptance of the Potsdam Deaclaration
(Ministries of Finance and
Communications Ordinance No.1 of 1946)
shall be partially amended as follows:
In Article 1, "of the offices under the Ministry of communications" shall be amended as "postal services offices."
Article 29.　The Anti-National Tax Evasion Law (Law No.67 of 1900) shall be partially amended as follows:
In Article 7 paragraph 3, "Director of the Regional Financial Bureau" shall be amended as "Director of the Tax Administration Agency, Chief of the Tax Administration Bureau."
In Article 11 paragraph 1, next to "The evidences...... shall be collected by," "tax officials of the Tax Administration Agency or" shall be added, and "Regional Financial Bureau or" shall be amended as "Tax Administration Bureau or" ;in paragraph 2 of the same Article, "tax officials of the Regional Financial Bureau" shall be amended as "tax officials of the Tax Administration Bureau" ;in paragraph 3 of the same Article, "tax officials of the competent Regional Financial Bureau" shall be amended as "tax officials of the competent Tax Administration Bureau" ;in paragraph 4 of the same Article, "competent Regional Financial Bureau" shall be amended as "competent Tax Administration Bureau" ;and next to paragraph 1 of the same Article, the following one paragraph shall be added:
Among the evidences of offence against indirect national taxes as collected by tax officials of the Tax Administration Agency, those of grave offences shall be transferred to tax officials of the competent Tax Administration Bureau, and the others to tax officials of the competent Taxation Office.
In Article 13 paragraph 1, "tax officials," "Regional Financial Bureau...... which he belongs to and" other Regional Financial Bureau "shall be amended as" tax officials of the Tax Administration Bureau or Taxation Office, "Tax Administration Bureau...... which he belongs to" and "other Tax Administration Bureau" respectively;and in paragraph 3 of the same Article, "Director of the Regional Financial Bureau" shall be amended as "Chief of the Tax Administration Bureau."
In Article 13, "tax officials" and "Director of the Regional Financial Bureau" shall be amended as "tax officials of the Tax Administration Bureau or Taxation Office" and "Chief of the Tax Administration Bureau" respectively, and the following one paragraph shall be added to the same Article as paragraph 1:
When a tax official of the Tax Administration Agency has finished the investigation of the case of offence against indirect national taxes, he shall notify the Chief of the competent Tax Administration Bureau or the Chief of the competent Taxation Office to that effect.
In Article 14 paragraph 1, "Director of the Regional Financial Bureau" shall be amended as "Chief of the Tax Administration Bureau" ;and in paragraph 2 of the same Article, next to "When the person in suspect is acknowledged...... notification," "or when a case of offence as notified in accordance with provision of paragraph 1 of the preceding Article comes under any one of the items enumerated in paragraph 2 of the same Article" shall be added.
In Article 17 paragraph 1 and Article 19 paragraph 1, "Director of the Regional Financial Bureau" shall be amended as "Chief of the Tax Administration Bureau."
Article 30.　The Corporation Tax Law (Law No.28 of 1947) shall be partially amended as follows:
In Articles 45 to 46-(2) inclusive, "Ministry of Finance" and competent Regional Financial Bureau "shall be amended as" Tax Administration Agency "and" competent Tax Administration Bureau"respectively.
In Article 46, "or Regional Financial Bureau" shall be amended as "or Tax Administration Bureau."
Article 31.　The Residential Land Retal Value Temporary Revision Law (law No.85 of 1949) shall be partially amended as follows:
In Article 3 paragraph 3, "Minister of Finance" shall be amended as "Director of the Tax Administration Agency" ;and in paragraph 4 of the same Article, "Vice-Minister of Finance" shall be amended as "Director of the Tax Administration Agency."
In Article 7 paragraph 3, "Regional Financial Bureau" shall be amended as "Tax_Administration Bureau" ;and in paragraphs 4 and 6 of the same Article, "Director of the Regional Financial Bureau" shall be amended as "Chief of the Tax Administration Bureau."
Article 32.　The Tobacco Monopoly Law (Law No.111 of 1949) shall be partially amended as follows:
In Article 79, "Chief of the Regional Financial Bureau" shall be amended as "Chief of the Tax Administration Bureau" ;and in paragraph 3 of the same Article, "Regional Financial Bureau" shall be amended as "Tax Administration Bureau."
Article 33.　The Salt Monopoly Law (Law No.112 of 1949) shall be paptially amended as follows:
In Article 55 paragraph 2, "Chief of the Regional Financial Bureau" shall be amended as "Chief of the Tax Administration Bureau."
Article 34.　The Camphor Monopoly Law (Law No.113 of 1949) shall be partially amended as follows:
In Article 28 paragraph 2, "Chief of the Regional Financial Bureau" shall be amended as "Chief of the Tax Administration Bureau."
Article 35.　The Local Tax Law (Law No.110 of 1948) shall be partially amended as follows:
In Article 126-(2) paragraph 2, "Chief of the Regional Financial Bureau," shall be amended as "Chief of the Tax Administration Bureau" ;and in paragraphs 3 and 9 of the same Article, "Regional Financial Bureau" shall be amended as "Tax Administration Bureau."
Article 36.　The Smaller Enterprisers, etc. Cooperatives Law (Law No.181 of 1949) shall be partially amended as follows:
In the Annexed table, "Regional Financial Bureau" and "Chief of the Regional Financial Bureau" shall be amended as "Tax Administration Bureau" aid "Chief of the Tax Administration Bureau" respectively.
Article 37.　The Securities and Exchange Law (Law No.25 of 1948) shall be partially as amended follows:
In Articles 174 and 176, "Local Financial Bureau" shall be amended as "Finance Office."
Article 38.　The Closed Institutions Ordinance (Imperial Ordinance No.74 of 1947) shall be partially amended as follows:
In Article 25, "Local Financial Bureau" shall be amended as "Finance Office."
Article 39.　The Specific Property Control Ordinance (Imperial Ordinance No.286 of 1946) shall be partially amended as follows:
In Article 7, "Regional Financial Bureaus" shall be amended as "Finance Offices."
Supplementary Provisions:
1.　This Law shall come into force as from June 1, 1949;provided, however, that the provision of Article 36, shall come into force as from the day of the lapse of eight months after the enforcement of the Smaller Enterprises, etc. Cooperatives Law.
2.　The following Imperial Ordinances shall be abolished:
Regulations governing the Organization of the Fund Financing Review Committee (Imperial Ordinance No.745 of 1940);
Regulations governing the Organization of the Review Committee for the Responsibility for Loss of Tax Payment Fund (Imperial Ordinance No.98 of 1946);
Regulations governing the Organization of the Life Insurance Review Council (Imperial Ordinance No.370 of 1945);
Regulations governing the Organization of the Non-Life Insurance Review Coucil (Imperial Ordinance No.371 of 1945);
Regulation governing the Organization of the Capital Levy Committee (Imperial Ordinance No.579 of 1946);
Regulations governing the Organization of the Tax System Survey Committee (Imperial Ordinance No.594 of 1946);
Regulations governing the Organization of the Survey Council for Receipt and Disbursement Adjustment of Public Finance (Imperial Ordinance No.596 of 1946);
Regulations governing the Organization of the Monetary System Survey Council (Imperial Ordinance No.597 of 1946).
3.　Regardless of the provisions of Article 10, the provisions before amendments of the Law for Special Exceptions to Payment of Profits of the Special Account for Monopoly Bureau, Special Account for Printing Bureau and Special Account for Alcohol Monopoly to the General Account shall be still effective as far as practised in accordance with the provision of Article 29 paragraph 1 of the Japan Monopoly Public Corporation Law (Law No.255 of 1948).
4.　The examination committees who are at the time of the enforcement of this Law, belonging to the examination institutes mentioned in Article 15 paragraph and 1 of the Certified Public Accountant Law before amendment shall be regarded as those who come under the amended provision of Article 15 paragraph 1 of the same Law and who are appointed by the Minister of Finance upon consultation with the Certified Public Accountant Review Committee in accordance with the amended provision of Article 35 paragraph 2 item (4) of the same Law.
5.　Acts conducted by examination institutes mentioned in Articles 15 or 58 of the former Certified Public Accountant Law before amendment in connection with the certified public accountant examination or certified public accountant special examination shall be regarded as those conducted by the Certified Public Accountant Examination Committee mentioned in the amended provision of Article 15 paragraph 1 in connection with the certified public accountant examination or certified public accountant special examination.
6.　The amended provision of Article 35 paragraph 2 items (1) or (2) shall not apply to provisions of such Cabnet Order or Ministry of Finance Ordinance to be issued under the amended Certified Public Accountant Law for the first time after the enforcement of this Law as provided for the same contents as those provided for by the Public Accountant Administration Commission Regulations issued under the Certified Public Accountant Law before amendment.
7.　The application for registration submitted to the Public Accountant Administration Commission in accordance with the provision of Article 19 of the Certified Public Accountant Law before amendment shall be regarded as submitted to the Minister of Finance in accordance with the amended provisions of the same Article.
Minister of Finance　IKEDA Hayato
Prime Minister　YOSHIDA Shigeru