The Ministry of Finance Establishment Law (Law No.144 of 1949) shall be partially amended as follows:
In Article 4, item (19) shall be made item (20) and the numbering of its ensuing items shall be moved down by one;and next to item (18), the following one item shall be added:
(19) To train Government personnel engaging in accounting business;
In Article 8, item (13) shall be made item (14) and the numbering of its ensuing items shall be moved down by one;and next to item (12), the following one item shall be added:
(13) Training of Government personnel engaging in accounting business;
In Article 9 paragraph 1, item (3) shall be deleted, item (4) shall be made item (3) and the numbering of its ensuing items shall be moved up by one, and in paragraph 2 of the same Article, "in items (4) to (9) inclusive" shall be amended as "in items (3) to (8) inclusive" .
In Article 10, item (18) shall be deleted, item (19) shall be made item (18), item (20) shall be deleted, item (21) shall be made item (19), and the numbering of its ensuing items shall be moved up by two.
In Article 11 item (6), "capital levy and estate tax" shall be amended as "internal taxes" ;and item (9) of the same Article shall be amended as follows:
(9) Preservation and restoration of United Nations Property (excluding that in charge of the Reparations Agency), and custody and disposition of German Property (excluding that in charge of the Reparations Agency);
In Article 12 paragraph 1 item (8), "the fishing cooperative associations, the commercial and industrial cooperative associations" shall be amended as "fisheries cooperative associations" , in the same paragraph, item (4)-2) shall be made item (5), item (5) shall be made item (6), item (5)-2) shall be made item (7), item (6) shall be made item (8) and the numbering of its ensuing items shall be moved down by two;and in paragraph 2 of the same Article, "(8) inclusive" shall be amended as "(6) inclusive and items (8) to (10) inclusive" .
In the Table of Article 13 paragraph 1,
"Assets Revaluation Council |
To study and deliberate, in response to the inquiries of the Minister of Finance, upon the important matters concerning the assets revaluations. |
"shall be amended as"
Assets Revaluation Council |
To study and deliberate, in response to the inquiries of the Minister of Finance, upon the important matters concerning the assets revaluations. |
Former Naval Port Cities National Properties Disposition Council |
To study and deliberate, in response to the inquiries of the Minister of Finance, upon the important matters concerning the disposition of exmilitary properties and transfer of common properties under the provisions of the Law for Conversion of Former Naval Port Cities (Law No.220 of 1950) |
."
In Article 15 paragraph 1, "items (4) to (9) inclusive" shall be amended as "paragraph 1 items (3) to (8) inclusive" ;in paragraph 2 of the same Article, "the affairs under the charge 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," shall be amended as "the affairs concerning preservation and restoration of United Nations Property in charge of the Reparation Agency, and custody and disposition of German Property in charge of the Reparation Agency," .
In Article 20, "items (4) to (9) inclusive," shall be amended as "items (3) to (8) inclusive" .
In Article 25-(2) paragraph 2, "item (40)-2)" shall be amended as "item (42)" .
In Article 28, "items (20) to (22) inclusive, and item (43)" shall be amended as "items (21) to (23) inclusive, and item (44)" .
Article 29 shall be amended as follows:
(Internal Subdivisions)
Article 29. The Tax Administration Agency shall have the Director's Secretariat and the following four divisions:
Direct Tax Division |
Indirect Tax Division |
Collection Division |
Investigation and Inspection Division |
(Special Position)
Article 29-(2). The Tax Administration Agency shall have one Deputy-Chief.
2 The Deputy-Chief shall assist the Director and adjust and regulate the affairs of the Agency.
In the heading of Article 30, "The General Affairs Division" shall be amended as "The Director's Secretariat" ;and in the same Article, "The General Affairs Division" shall be amended as "The Director's Secretariat" , item (7)-2) shall be made item (8), item (8) shall be made item (9) and the numbering of its ensuing items up to (10) shall be moved down by one, items (11) and (12) shall be deleted, item (13) shall be made item (12), and the numbering of its ensuing items shall be moved up by one.
Next to Article 32, the following one Article shall be added:
(Affairs of the Collection Division)
Article 32-(2). The Collection Division shall take charge of the following affairs:
(1) Matters concerning the collection of internal taxes;
(2) Matters concerning the collection of price differential profits.
In Article 33-(2) paragraph 1, "item (7)-2)" shall be amended as "item (8)" , and "60 in number" shall be amended as "120 in number" .
In Article 38 paragraph 1,
"Investigation and Inspection Division
shall be amended as
Investigation and Inspection Division
".
In Article 40 paragraph 2, "Finance Office" shall be amended as "Finance Bureau" .
In Article 43, "items (44) and (45)" shall be amended as "items (45) and (46)" .
In Article 50, "items (46) to (49) inclusive" shall be amended as "items (47) to (50) inclusive" .