Law for Partial Amendments to the Ministry of Finance Establishment Law
法令番号: 法律第141号
公布年月日: 昭和25年5月4日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Partial Amendments to the Ministry of Finance Establishment Law.
Signed:HIROHITO, Seal of the Emperor
This fourth day of the fifth month of the twenty-fifth year of Showa (May 4, 1950)
Prime Minister　YOSHIDA Shigeru
Law No.141
Law for Partial Amendments to the Ministry of Finance Establishment Law
The Ministry of Finance Establishment Law (No.144 of 1949) shall be partially amended as follows:
In the Contents, "Finance Offices" shall be amended as "Finance Bureaus," "Section 1 Securities and Exchange Commission (Articles 25·26)" shall be amended as"
Section 1 Securities and Exchange Commission(Articles 25·26)
Section 1-(2) Certified Public Accountant Administration Commission(Articles 26-(2)-26-(4)
"," (Articles 29-33) "as" Articles 29-33-(3)) ", and" (Articles 34·35) "shall be amended as" (Articles 33-(4)-35) "and" (Chapter V Kodan (Government Corporation)(Article 59)"shall be deleted.
In Article 4, item (21) shall be deleted, and item (22) shall be made item (21), and next to the same item, the following one item shall be added:
(22)　To investigate the offences concerning the duties of the personnel belonging to the Tax Administration Agency (excluding those belonging to the auxiliary organs of the Tax Administration Agency and the Tax Administration Bureaus, besides the Conference Group and the Tax Training Institute;hereinafter the same), and take the necessary measures to it, in accordance with provisions of Laws and Orders;
The same Article item (35) shall be amended as follows:
(35)　To control foreign exchangs concerning the functions provided for by the Foreign Exchange and Foreign Trade Control Law (Law No.228 of 1949) and orders issued thereunder;
The following one item shall be added next to item (40) of the same Article:
(40)-(2)　To register and supervise the stock transfer agent:
In Article 6 paragraph 6, "Deputy Chief of the Budget Bureau" shall be amended as "Deputy Chief of the Bureau" , and the same paragraph shall be made paragraph 8, and paragraph 5 of the same Article shall be amended as follows:
5　The Reserarch Division of the Minister's Secretariat shall have one Deputy Chief.
6　The Deputy Chief of the Research Division shall assist the Chief and adjust and regulate affairs of the Division.
7　The Budget Bureau shall have two Deputy Chiefs and the Financial Bureau shall have one Deputy Chief.
Article 9 paragraph 1 item (2) shall be amended as follows:
(2)　Deleted:
In Article 10, items (11) and (12) shall be amended as follows:
(11)　Administration of the affairs concerning foreign exchange rate, designation of the currency and other manners of settlement for foreign transactions:
(12)　Survey and control of overseas funds (excluding those in charge of the Foreign Exchange Control Board) and other overseas properties:
Item (14) of the same Article shall be amended as follows:
(14)　In addition to the affairs listed in the preceding three items, adjustment of international balance of payment, control of foreign exchange (excluding those in charge of other government agencies in accordance with the provisions of the Foreign Exchange and Foreign Trade Control Law and orders issued thereunder) and adjustment of the international financial movement;
Item (18) of the same Article shall be amended as follows:
(18)　Deleted;
Item (22) of the same Article shall be amended as follows:
(22)　Collection of reports, spot inspection and direction with reference to the prevention of the delay in payment on the basis of Government contract;
In the same Article, items (23) and (24) shall be deleted, and item (25) shall be made item (23).
Article 11 item (11) shall be amended as follows:
(11)　Exercise of the procedures for the acquisition or renting of the real property by Foreign Governments.
In the Table of Article 13 paragraph 1, items of Foreign Exchange Control Council, Government Loan Disposition Council, Gold Council, Investment and Secured Bonds Committee, Committee for National Bonds Destroyed by War, National Property Coordination Council and Certified Public Accountant Review Committee shall be deleted, and"
Certified Public Accountant Examination Committee
To hold the Certified Public Accountant Examination and Special Examination for Certified Public Accountant
"shall be amended as"
Finance System Council
To study and deliberate upon the important matters concerning the system of budget, settlement of accounts, and accounts of the Government"
Assets Revaluation Council
To study and deliberate, in response to the inquiries of the Minister of Finance, upon the important matters concerning the assets revaluation
In Article 14, "Finance Offices" shall be amended as "Finance Bureaus" .
"Part 1 Finance Offices" shall be amended as Part 1 Finance Bureaus".
In Article 15, "Finance Office" shall be amended as "Finance Bureau" ;and in paragraph 1 of the same Article, "the responsibililities of the Ministry Proper (excluding the Taxation Bureau) and of the Securities and Exchange Commission" shall be mended as"the responsibilities of the Ministry Proper, the Securities and Exchange Commission and Certified Public Accountant Administration Commission (excluding those enumerated in Article 9 items (4) to (9) inclusive).
In Article 16, "Finance Offices" shall be amended as "Finance Bureaus" , and in the Table of the same Article, "Tokyo Finance Office" , "Osaka Finance Office" , "Sapporo Finance Office" , "Sendai Finance Office" , "Nagoya Finance Office" , "Kanazawa Finance Office" , "Hiroshima Finance Office" , "Takamatsu Finance Office" , "Fukuoka Finance Office" , "Kumamoto Finance Office" shall be respectively amended as "Kanto Finance Buresu" , "Kinki Finance Bureau" , "Hokkaido Finance Bureau" , "Tohoku Finance Bureau" "Tokai Finance Bureau" "Hokuriku Finance Bureau" , "Chugoku Finance Bureau" , "Shikoku Finance Bureau" , "Kita-Kyushu Finance Bureau" and "Minami-Kyushu Finance Bureau" .
In Article 17, "Finance Office" shall be amended as "Finance Bureau" .
In Article 18 paragraph 1, "Finance Office" shall be amended as "Finance Bureau" ;and in the Table of the same paragraph, "Chief of the Finance Office" shall be amended as "Chief of the Finance Bureau" .
In Article 19, "Finance Office" , "Branch Finance offices" and "Sub-Branch Finance Offices" shall be respectively amended as "Finance Bureau" , "Finance Offices" and "Branch Offices" .
Article 20 item (3) shall be amended as follows:
(3)　Control of exports or imports of goods, foreign claimable assets, precious metals, securities and documents in which claimable assets are embodied, in accordance with the Foreign Exchange and Foreign Trade Control Law;
In Article 24, "Securities and Exchange Commission" shall be amended as"
Securities and Exchange Commission
Certified Publie Accountant Administration Commission
".
Article 25 shall be amended as follows:
(mission)
Article 25.　The Securities and Exchange Commission shall have as its principal mission the administration necessary for the achievement of the purpose of the Securities and Exchange Law (Law No.25 of 1948).
(Organization, Powers and Responsibilities)
Article 25-(2).　The organization, powers and responsibilities of the Securities and Exchange Commission shall be as provided for by the Securities and Exchange Law.
2　In addition to the provision of the preceding paragraph, the Securities and Exchange Commission shall exercise the powers enumerated in Article 4 items (1) to (12) inclusive (only those pertaining to its responsibilities) and item (40)-(2), and take charge of the affairs as prescribed in these provisions.
Next to Chapter III Section 1, the following one Section shall be added:
Section 1-(2) Certified Public Accountant Administration Commission
(Mission)
Article 26-(2).　The Certified Public Accountant Administration Commission shall have as its principal mission the administration necessary for the achievement of the purpose of the Certified Public Accountant Law (Law No.103 of 1948).
(Organization, Powers and Responsibilities)
Article 26 (3).　The organization, powers and responsibilities shall be as provided for by the Certified Public Accountant Law.
2　In addition to the provision of the preceding paragraph, the Certified Public Accountant Administration Commission shall exercise the powers enumerated in Article 4 items (1) to (12) inclusive (only those pertaining to its responsibilities) and take charge of the affairs as prescribed in these provisions.
(Auxiliary Organ)
Article 26-(4).　The Certified Public Accountant Administration Commission shall have the Certified Public Accountant Examination Committee.
2　The Certified Public Accountant Examination Committee shall be an organ which executes the Certified Public Accountant Examination and the Special Examination for Certified Public Accountant.
3　The organization and responsibilities of the Certified Public Accountant Examination Committee shall be as provided for by the Certified Public Accountant Law.
Next to Article 30 item (7), the following one item shall be added:
(7)-(2)　Exercising the personnel investigation necessary for the duties over the personnel belonging to the Tax Administration Agency, investigating the offences enumerated in Article 33-(3) paragraph 1 and taking necessary measures, in accordance with the provisions of the laws and orders:
Article 31 item (3) shall be deleted.
Next to Article 33, the following two Articles shall be added:
(Personnel Investigator of the Tax Administration Agency)
Article 33-(2).　The personnel investigators of the Tax Administration Agency, not more than 60 in number, shall be established in the Tax Administration Agency, in order to take charge of the affairs provided for in Article 30 item (7)-(2).
2　The personnel investigators shall be appointed by the Director of the Tax Administration Agency from among the personnel of the Tax Administration Agency.
3　The personnel investigators shall not exercise the duties other than those under the provision of paragraph 1.
(Investigation by the Personnel Investigators of the Tax Administration Agency)
Article 33-(3).　The personnel investigators of the Tax Administration Agency shall, when they deem the following offences to have been committed, investigate the offender and evidence thereof:
(1)　Offences connected with the duties committed by the personnel belonging to the Tax Administration Agency;
(2)　Offences committed by the personnel belonging to the Tax Administration Agency when they perform their duties;
(3)　Complicities in the offences enumerated in the preceding two items;
(4)　Offences provided for in Article 198 of the Criminal Law (Law No.45 of 1907), connected with the personnel belonging to the Tax Administration Agency.
2　The provisions of the Code of Criminal Procedure (Law No.131 of 1948) shall apply to the investigation under the preceding paragraph;provided, however, that arrest, seizure, search, evidence by inspection and inquest (examining the body) and the askings under the provisions of Article 224 paragraph 1 and Article 225 paragraph 2 of the same Law shall not be executed.
3　The provision of the proviso to the preceding paragraph shall not preclude the application of the provision of Article 213 of the Code of Criminal Procedure.
4　In the case of paragraph 2, "judical police official" in Articles 193,194 and 196, Article 198 paragraph 1, Article 221, Article 222 paragraph 1 (only the part concerning Article 221), Article 223 paragraph 1, Article 227 paragraph 1, Article 268 paragraph 2, Article 430 paragraph 2 (only the part concerning retaining) and Article 435 item (7) of the Code of Criminal Law, or "judical police officer" in Article 20 item (6), Article 29 paragraph 2 and Articles 241 and 246 of the same Law shall read respectively "personnel investigator of the Tax Administration Agency" .
5　There shall be mutual cooporation and coordination on the part of the personnel investigators of the Tax Administration Agency and the public procurators, Prefectural Public Safety Commission, City, Town or Village Public Safety Commission, Special Ward Public Safety Commission and judical police officials in connection with the investigation of offences enumerated in paragraph 1.
6　The provisions of paragraphs 1 to 4 inclusive shall not lighten responsibility of the judical police officials in conducting positive search of the offences enumerated in paragraph 1.
7　The personnel investigators of the Tax Administration Agency shall, when they perform their duties, have the certificates certifying their status, and show them to the persons concerned when asked by them.
In Chapter III Section 2 Part 3, before Article 34, the following one Article shall be added:
(Conference Group of the Tax Administration Agency)
Article 33-(4).　The Tax Administration Agency shall have the Conference Group of the Tax Administration Agency.
2　The Conference Group of the Tax Administration Agency shall be an organ which takes charge of the conference, provided for in the Income Tax Law (Law No.27 of 1946) and other laws (including orders issued thereunder), upon the request for reconsideration of internal taxes to the Director of the Tax Administration Agency.
3　The organization and details of responsibilities of the Conference Group of the Tax Administration Agency shall be provided for by Cabinet Order.
In Article 34 paragraph 1, "In addition to the auxiliary organs provided for in Article 35," shall be deleted, and in paragraph 4 of the same Article, "internal organization" shall be amended as "organization" .
In the Table of Article 35 paragraph 1, items of Central Stocks, etc., Appraisal Council and War Indemnity Special Tax Review Committee shall be deleted;and
"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.
"shall be amended as"
National Assets Revaluation Survey Council
To study and deliberate, in response to inquiries of the Director of the Tax Administration Agency, upon the request of reconsideration and other important matters with reference to the amount of revaluation or amount of taxes of revaluation, etc. under the Assets Revaluation Law (Law No.110 of 1950).
"
In Article 38 paragraph 1, "Accounting Division" shall be amended as "Collecting Division" ;and the following one Article shall be added next to the same Article:
(Conference Group of the Tax Administration Bureau)
Article 38-(2).　The Tax Administration Bureau shall have the Conference Group of the Tax Administration Bureau.
2　The Conference Group of the Tax Administration Bureau shall be an organ which takes charge of the conference, provided for in the Income Tax Law and other laws (including orders issued thereunder), upon the request for reconsideration of the internal taxes to the Chief of the Tax Administration Bureau.
3　The organization and details of responsibilities of the Conference Group of the Tax Administration Bureau shall be provided for by Cabinet Order.
The heading of Article 39 shall be amended as "(Other Auxiliary Organs)" , in the Table of paragraph 1 of the same Article, items of Local Stocks, etc. Appraisal Council and Real Estate Appraisal Council shall be deleted;and"
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.
"shall be amended as"
Local Assets Rovaluation Survey Council
To study and deliberate, in response to inquiries of the Chief of the Tax Administration Bureau, upon the request of reconsideration and other important matters with reference to the amount of revaluation or amount of taxes of revaluation, etc. under the Assets Revaluation Law.
"
In the Table of Article 41 paragraph 1, items of Increased Income Tax Survey Council and Survey Council for Rental Value of Residence Lots shall be deleted.
In Article 48, "Branch Offices" shall be amended as "Mint Bureaus" .
Chapter V shall be deleted.
Supplementary Provisions:
1.　This law shall come into force as from the day of its promulgation.
2.　The Einance Law (Law No.34 of 1947) shall be partially amended as follows:
Next to Article 6 of the Supplementary Provisions, the following one Article shall be added:
Article 7.　The Finance System Council shall be established in the Ministry of Finance for the purpose of studying and deliberating upon the important matters concerning the system of budget, setlement of accounts and accounts of the Government.
2　The Council shall consist of the Vice-Minister of Finance and not more than twelve Members.
3　The Administrative Vice-Minister of Finance shall take charge of the general affairs of the Council as the Chairman.
4　The Members of the Council shall be appointed from among the personnel of the Government agencies concerned and persons of learning and/or experience.
5　The Members of the Council shall be of part-time service.
3.　The Securities Exchange Law shall be amended as follows:
In Article 171, paragraph 2 shall be made paragraph 4;and next to paragraph 1, the following two paragraphs shall be added:
The executive office shall have the Chief.
The Chief shall exercise general control over the affairs of the executive office.
In Articles 174 and 176, "Finance Office" shall be amended as "Finance Bureau."
4.　The Certified Public Accountant Law shall be partially amended as follows:
In Contents,"
Chapter VII Miscellaneous Provisions
"Chapter VIII Penal Provisions
shall be amended as"
Chapter VII Certified Public Accountant Examination Committee
Chapter VIII Miscellaneous Provisions
Chapter IX Penal Provisions
".
In Article 15 paragraph 1 shall be deleted;in paragraph 2 of the same Article, "the Certified Public Accountant Examination Committee (Konin-Kaikeishi Shiken-iin)" shall be amended as "the Certified Public Accountant Examination Committee (Konin-Kaikeishi Shiken-shinsakai)" ;paragraph 2 shall be made paragraph 1 of the same Article;and paragraph 3 shall be made paragraph 2 of the same Article.
The following two paragraphs shall be added to Article 45:
2　The Executive Office of the Certified Public Accountant Administration Commission shall have a Chief thereof.
3　The Chief shall exercise general control over the affairs of the Executive Office of the Certified Public Accountant Administration Commission.
Chapter 8 shall be made Chater 9, Chapter 7 shall be made Chapter 8 and next to Chapter 6, the following one Chapter shall be added:
CHAPTER VII Certified Public Accountant Examination Committee
(Establishment)
Article 46-(2).　The Certified Public Accountant Administration Commission shall have the Certified Public Accountant Examination Committee to manage the business relating to the conduct of the Certified Public Accountant Examinations and the Special Certified Public Accountant Examinations.
(Organization)
Article 46-(3).　The Certified Public Accountant Examination Committee shall consist of a Chairman, and 4 Division Chiefs.
2　The Certified Public Accountant Examination Committee shall be divided into the First Division, the Second Division, the Third Division and the Fourth Division.
3　The business relating to the conduct of the Preliminary Examination of the Certified Public Accountant Examinations shall be under charge of First Division;those relating to the Intermediate Examination of the Certified Public Accountant Examinations shall be under charge of Second Division;those relating to the Final Examination of the Certified Public Accountant Examinations shall be under charge of Third Division;those relating to the Special Certified Public Accountant Examinations (including giving credit for the number of years of experience of the candidate as prescribed in Article 57-(2) to those candidates coming under each item of Article 57 paragraph 2) shall be under charge of Fourth Division.
(Chairman of the Committee)
Article 46-(4).　The Chairman of the Certified Public Accountant Administration Commission shall ex officio be the Chairman of the Certified Public Accountant Examination Committee.
2　The Chairman shall oversee the Division Chiefs and Examiners and preside over the business relating to the conduct of respective examination;provided, however, that he does not take part in the preparation of examination questions and the grading of examination papers.
3　In case the Chairman is prevented from discharging his duties, the member of Certified Public Accountant Administration Commission who shall act for the Chairman under the provision of Article 42 paragraph 3 shall act for the Chairman.
(Division Chief)
Article 46-(5).　The member hip of the Certified Public Accountant Administration Commission shall, as may be nominated by the Chairman of the Committee, Division Chiefs.
2　The Division Chiefs shall have control over the business relating to the conduct of the respective examination in each Division (including the preparation of examination questions and the grading of examination papers).
(Examiners)
Article 46-(6).　The Chairman of the Certified Public Accountant Administration Commission shall, in order to make preparation and marking of the questionnaire of Certified Public Accountant Examinations and Special Certified Public Accountant Examinations, appoint the Examiners for each time to execute the examination upon the recommendation of the Certified Public Accountant Commission, from among persons of learning and experience necessary for executing the respective examination.
2　The number of the Examiners in each Division shall be not exceeding 6 in the First Division, not exceeding 14 in the Second Division, not exceeding 6 in the Third Division and not exceeding 12 in the Fourth Division, and shall be decided by the Chairman of the Certified Public Accountant Administration Commission upon the recommendation of the Certified Public Accountant Administration Commission.
3　The Examiners shall assist the Division Chiefs in the conduct of the preparation of examination questions and the grading of examination papers.
(Service of Chairman, etc.)
Article 46-(7).　The Chairman, Division Chiefs and Examiners shall be of part-time service.
In Article 58, "Certified Public Accountant Examination Committee (Konin-Kaikeishi Shiken-iin)" shall be amended as "Certified Public Accountant Examination Committee (Konin-Kaikeishi Shiken-shinsakai)" .
5.　The Law for the Temporary Establishment of Board of Reparations (Law No.3 of 1948) shall be partially amended as follows:
In Article 8 paragraph 2, "Finance Office" and "Chief of Finance Office" shall be amended as "Finance Bureau" and "Chief of Finance Bureau" respectively.
6.　The National Government Organization Law (Law No.120 of 1948) shall be partially amended as follows:
In the column of Ministry of Finance of Annexed Table No.1 "Securities and Exchange Commission" shall be amended as
"Securities and Exchange Commission.
Certified Public Accountant Administration and "Liquors Distribution Commission" ,
Kodan"shall be deleted.
7.　The Law concerning the Disposal of the Government Loans (Law No.25 of 1935) shall be partially amended of follows:
In paragraph 1, "through the decision of the Government Loan Disposition Council" and paragraph 2 shall be deleted.
8.　The Accounts Law (Law No.35 of 1947) shall be partially amended as follows:
Article 6 of the Supplementary Provisions shall be deleted.
9.　The War Indemnity Special Measures Law (Law No.38 of 1946) shall be partially amended as follows:
In Article 12 paragraph 1, "taking consultation with the War Indemnity Special Tax Council" and paragraph 3 of the same Article shall be deleted.
10.　The Capital Levy Law (Law No.25 of 1946) shall be partially amended as follows:
In Article 26 paragraph 3, "taking consultation with an Immovables Appraisal Committee" and paragraph 5 of the same Article shall be deleted.
In Article 30 paragraph 4, "taking consultation with the Securities Appraisal Committee" and paragraph 6 of the same Article shall be deleted.
11.　The Increased Income Tax Law (Law No.63 of 1946) shall be partially amended as follows:
In Article 7 paragraphs 1 and 2, "after taking consultation with the Increased Income Tax Survey Council" and paragraphs 3 and 4 of the same Article shall be deleted.
In Article 10, "Article 36 paragraph 4" and Article 66"shall be deleted.
Article 13 shall be amended as follows:
Article 13.　Deleted.
12.　The provision of Article 13 of the Increased Income Tax Law before those amendments shall still be effective as to the acts before the enforcement of this Law.
13.　The Income Tax Law shall be pertially amended as follows:
In Article 13 of the Supplementary Provisions, ", Article 36 paragraph 4," and "Article 66," shall be deleted.
14.　The Residential Land Rental Value Temporary Revision Law (Law No.85 of 1949) shall be partially amended as follows:
In the heading of Article 3, "and Basic District Investigation Committee" and paragraphs 2 to 7 inclusive of the same Article shall be deleted.
Article 7 shall be amended as follows:
Article 7.　Deleted.
In Article 18, "a person engaged in investigation or reinvestigation of rental value or participated in the proceedings of the Basic District Investigation Committee, the Regional Residential Land Rental Value Investigation Committee or the Residential Land Rental Value Investigation Committee" and "relating to the investigation, reinvestigation or proceedings" , shall be amended as "a person engaged in investigation or reinvestigation of rental value" and "relating to the investigation or reinvestigation" respectively.
15.　The provision of Article 18 of the Residential Land Rental Value Temporary Revision Law before these amendments shall still be effective as to the acts before the enforcement of this Law.
16.　The Temporary Measures Law for Unregistered National Bonds Destroyed by War (Law No.17 of 1944) shall be abolished.
17.　The provisions of the old Temporary Measures Law for Unregistered National Bonds Destroyed by War shall still be effective as to the application of the penal provision to the acts before the enforcements of this Law.
18.　The National Property Law (Law No.73 of 1948) shall be partially amended as follows:
Article 17 shall be amended as follows:
Article 17.　Deleted.
In Article 32 paragraph 1, "Each Ministry or Board" shall amended as "The house of Representatives, the House of Councillors, the Cabinet, the Prime Minister's Office, the Attorney-General's Office, each Ministry, the Supreme Court and the Board of Audit (hereinafter to be referred to as each Ministry or Agency)" .
19.　The Specific Property Control Ordinance (Imperial Ordinance No.286 of 1946) shall be partially amended as follows:
In Article 7, "Finance Offices" shall be amended as "Finance Bureaus" .
20.　The Closed Institutions Ordinance (Imperial Ordinance No.74 of 1947) shall be partially amended as follows:
In Article 25, "Finance Office" shall be amended as "Finance Bureau" .
21.　The Cabinet Order concerning the Acquisition of Real Property and/or Rights thereto by Foreign Governments (Cabinet Order No.311 of 1949) shall be partially amended as follows:
In Article 10 paragraph 1, "Director of Finance Office" shall be amended as "Chief of the Finance Bureau" .
22.　Law concerning the Control of Money-lending Business, etc.(Law No.170 of 1949) shall be partially amended as follows:
In Article 17, "Chief of the Regional Bureau" and "Chief of the Sub-Regional Bureau" shall be amended as "Chief of the Finance Bureau" and "Chief of the Finance Office" , respectively.
Minister of Finance, pro tempore　Minister of State　UEDA Shunkichi
Prime Minister　YOSHIDA Shigeru