Article 1.　The Government may, when deemed especially necessary for promoting the international tourist industry (the industry relating to tourism of foreigners), give a subsidy to the nonprofit-making juridical person as provided for by the Cabinet Order (hereinafter referred to as the "juridical person" ) who conducts publicity of tourism or is otherwise engaged in the business relating to tourism to cover part of expenses required for conduct of its business, within the limit of the budgetary appropriation.

Article 2.　The juridical person who intends to be granted a subsidy shall submit to the Minister of Transportation an application for the subsidy together with the scheme of business plans and estimate of the incomes and outlays and the document covering the actual result of its business for the past one year.

Article 3.　When the granting of subsidy was decided upon application as provided for in the preceding Article, the Minister of Transportation shall notify the said juridical person of the decision.

2　The juridical person who received the notice of the decision as provided for in the preceding paragraph, shall submit the following documents to the Minister of Transportation without delay:

Article 4.　The juridical person shall, if it intends to make any alteration to the matters mentioned in the document in each item of paragraph 2 of the preceding Article, obtain beforehand an approval of the Minister of Transportation, however, this shall not apply to the case where the alteration was deemed to be of minor importance by the Minister of Transportation.

Article 5.　The juridical person shall not use the subsidy granted in accordance with the provisions of this Law for any purpose which is not useful for the promotion of the international tourist industry.

Article 6.　The Minister of Transportation shall order the juridical person who has been granted the subsidy in accordance with the provision of this Law to refund the whole or part of the subsidy, in case it falls under any of the following items:

2　In case when the juridical person was ordered to refund the subsidy under the preceding paragraph, if it does not refund without justifiable reason, or in case the juridical person violated the provisions of the preceding Article, if the individual who conducted the said business still hold his position, the Minister of Transportation shall not grant the subsidy to the said juridical person.

Article 7.　The juridical person who has been granted the subsidy in accordandce with the provisions of this Law, shall submit the statement of final account of incomes and outlays to the Minister of Transportation.

Article 8.　The Minister of Transportation shall prepare the annual report for every fiscal year on the results of business conducted by the juridical persons who were granted the subsidy in accordance with the provisions of this Law, and submit it to the Minister of Finance.

2　The Cabinet shall submit the annual report as provided for in the preceding paragraph to the Diet as document attached to the settlement of revenue and expenditure prescribed in Article 40 of the Finance Law (Law No.34 of 1947).

Article 9.　Matters necessary for the arrangement and preservation of books and other accounting procedures of any juridical person who was granted the subsidy in accordance with the provisions of this Law, shall be provided for by the Ministry of Transportation Ordinance.

Article 10.　The Minister of Transportation may require any juridical person who has been granted the subsidy in accordance with the provisions of this Law to submit a necessary report on its business.