<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="209" PromulgateDay="10" PromulgateMonth="6" Year="24">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law for Partial Amendments to the Certified Public Accountant Law.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This tenth day of the Sixth month of the twenty-fourth year of Showa (June 10, 1949)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.209</LawNum>
  <LawBody>
    <LawTitle>Law for Partial Amendments to the Certified Public Accountant Law</LawTitle>
    <MainProvision>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>Part of the Certified Public Accountant Law (Law No.103 of 1948) shall be amended as follows:</Sentence>
        </ParagraphSentence>
        <AmendProvision>
          <AmendProvisionSentence>
            <Sentence>The following two paragraphs shall be added to Article 57:</Sentence>
          </AmendProvisionSentence>
          <NewProvision>
            <Paragraph Num="7">
              <ParagraphNum>7</ParagraphNum>
              <ParagraphSentence>
                <Sentence>Any public accountant who has held such post for fifteen years or more inclusive, may take a Panel Examination to be executed by the Certified Public Accountant Commission, as provided by for the Ministry of Finance Ordinance, instead of the Special Certified Public Accountant Examination.</Sentence>
              </ParagraphSentence>
            </Paragraph>
            <Paragraph Num="8">
              <ParagraphNum>8</ParagraphNum>
              <ParagraphSentence>
                <Sentence>The provision of paragraph 5 shall apply mutatis mutandis to those persons who intend to take a Panel Examination, and the provisions of paragraphs 4 and 6 to those persons who have passed a Panel Examination.</Sentence>
              </ParagraphSentence>
            </Paragraph>
          </NewProvision>
        </AmendProvision>
      </Paragraph>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provision:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum/>
        <ParagraphSentence>
          <Sentence>This Law shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
    </SupplProvision>
  </LawBody>
  <Signatures>
    <Signature>
      <MinisterialTitle>Minister of Finance</MinisterialTitle>
      <Name>IKEDA Hayato</Name>
    </Signature>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
  </Signatures>
</Law>