<?xml version="1.0" encoding="UTF-8"?>
<Law Era="Showa" Lang="en" LawType="Act" Num="173" PromulgateDay="1" PromulgateMonth="6" Year="26">
  <PromulgateBody>
    <PromulgateStatement>I hereby promulgate the Law for Partial Amendment to the Ministry of Finance Establishment Law, Etc. for Adjustment of Councils, Etc.</PromulgateStatement>
    <ImperialSignature>Signed:HIROHITO, Seal of the Emperor</ImperialSignature>
    <PromulgateDate>This first day of the sixth month of the twenty-sixth year of Showa (June 1, 1951)</PromulgateDate>
    <Signature>
      <MinisterialTitle>Prime Minister</MinisterialTitle>
      <Name>YOSHIDA Shigeru</Name>
    </Signature>
  </PromulgateBody>
  <LawNum>Law No.173</LawNum>
  <LawBody>
    <LawTitle>Law for Partial Amendments to the Ministry of Finance Establishment Law, Etc. for Adjustment of Councils, Etc.</LawTitle>
    <MainProvision>
      <Article Num="1">
        <ArticleCaption>(Partial Amendments to the Ministry of Finance Establishment Law)</ArticleCaption>
        <ArticleTitle>Article 1.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Ministry of Finance Establishment Law (Law No.144 of 1949) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In the table of Article 13 paragraph 1, the part concerning the Special Financing Loss Examination Committee, Industrial Equipment Corporation Loss Examination Committee, Reconstruction Finance Council and Central Review Committee for Disposition of Shrine and Temple Precincts shall be deleted, and in the part concerning the Central Review Committee for Specific Contracts, "Central Review Committee for Specific Contracts" shall be amended as "Review Committee for Specific Contracts" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 18 shall be amended as follows:</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Article Num="18">
                <ArticleTitle>Article 18.</ArticleTitle>
                <Paragraph Num="1">
                  <ParagraphNum/>
                  <ParagraphSentence>
                    <Sentence>Deleted.</Sentence>
                  </ParagraphSentence>
                </Paragraph>
              </Article>
            </NewProvision>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In the table of Article 39 paragraph 1, the part concerning the Property Review Committee shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 41 shall be amended as follows:</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Article Num="41">
                <ArticleTitle>Article 41.</ArticleTitle>
                <Paragraph Num="1">
                  <ParagraphNum/>
                  <ParagraphSentence>
                    <Sentence>Deleted.</Sentence>
                  </ParagraphSentence>
                </Paragraph>
              </Article>
            </NewProvision>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Paragraph 4 and paragraph 5 of the Supplementary Provisions shall be made respectively paragraph 6 and paragraph 7 of the Supplementary Provisions;and the following two paragraphs shall be added next to paragraph 3 of the Supplementary Provisions:</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Paragraph Num="4">
                <ParagraphNum>4</ParagraphNum>
                <ParagraphSentence>
                  <Sentence>The organ entered in the left column of the following table shall be the one established as auxiliary organ of the Ministry Proper, up to March 31, 1952, the punpose of its establishment being given in the right column:</Sentence>
                </ParagraphSentence>
                <TableStruct>
                  <Table>
                    <TableRow>
                      <TableColumn>
                        <Sentence/>
                      </TableColumn>
                      <TableColumn>
                        <Sentence/>
                      </TableColumn>
                    </TableRow>
                    <TableRow>
                      <TableColumn>
                        <Sentence>Name Central Review Committee for Disposition of Shrine and Temple Precincts Purpose</Sentence>
                      </TableColumn>
                      <TableColumn>
                        <Sentence>To study and deliberate, in response to inquiries of the Minister of Finance, upon transfer free of charge or sale of national properties that are being leased free of charge to shrines or temples, etc., and upon appeals pertaining thereto.</Sentence>
                      </TableColumn>
                    </TableRow>
                  </Table>
                </TableStruct>
              </Paragraph>
              <Paragraph Num="5">
                <ParagraphNum>5</ParagraphNum>
                <ParagraphSentence>
                  <Sentence>The organ entered in the left column of the following table shall be the one established as auxiliary organ of the Finance Bureau, up to March 31, 1952, the purpose of its establishment being given in the right column:</Sentence>
                </ParagraphSentence>
                <TableStruct>
                  <Table>
                    <TableRow>
                      <TableColumn>
                        <Sentence/>
                      </TableColumn>
                      <TableColumn>
                        <Sentence/>
                      </TableColumn>
                    </TableRow>
                    <TableRow>
                      <TableColumn>
                        <Sentence>Name Local Review Committee for Disposition of Shrine and Temple Precincts Purpose</Sentence>
                      </TableColumn>
                      <TableColumn>
                        <Sentence>To study and deliberate, in response to inquiries of the Minister of Finance, upon transfer free of charge or sale of national properties that are being leased free of charge to shrines or temples, etc. and upon appeals pertaining thereto.</Sentence>
                      </TableColumn>
                    </TableRow>
                  </Table>
                </TableStruct>
              </Paragraph>
            </NewProvision>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="2">
        <ArticleCaption>(Partial Amendments to the Bank of Japan Special Financing and Loss Compensation Law)</ArticleCaption>
        <ArticleTitle>Article 2.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Bank of Japan Special Financing and Loss Compensation Law (Law No.55 of 1927) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 4 paragraph 2 shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 5 paragraph 1, "the Special Financing Loss Examination Committee" shall be amended as "the Minister of Finance" ;and paragraph 2 of the same Article shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 6, "Article 4 paragraph 1" shall be amended as "Article 4" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="3">
        <ArticleCaption>(Partial Amendments to the Loans on Real Property and Loss Compensation Law)</ArticleCaption>
        <ArticleTitle>Article 3.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Loans on Real Property and Loss Compensation Law (Law No.24 of 1932) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 6 paragraph 2 shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 7, "the Special Financing Loss Examination Committee under the provisions of Article 5 of the Bank of Japan Special Financing and Loss Compensation Law" shall be amended as "the Minister of Finance" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 8, "Article 6 paragraph 1" shall be amended as "Article 6" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="4">
        <ArticleCaption>(Partial Amendments to the Wartime Finance Bank Law)</ArticleCaption>
        <ArticleTitle>Article 4.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Wartime Finance Bank Law (Law No.32 of 1942) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 44, "the Special Financing Loss Examination Committee" shall be amended as "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="5">
        <ArticleCaption>(Partial Amendments to the Southern Development Bank Law)</ArticleCaption>
        <ArticleTitle>Article 5.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Southern Development Bank Law (Law No.33 of 1942) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 37 paragraph 3 shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 38, "the Special Financing Loss Examination Committee" shall be amended as "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="6">
        <ArticleCaption>(Partial Amendments to the Industrial Equipment Corporation Law)</ArticleCaption>
        <ArticleTitle>Article 6.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Industrial Equipment Corporation Law (Law No.92 of 1941) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 39 paragraph 3 shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 40 paragraph 1, "the Industrial Equipment Corporation Loss Examination Committee" shall be amended as "the Government" ;and paragraph 2 of the same Article shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="7">
        <ArticleCaption>(Partial Amendments to the National Rehabilitation Bank Law)</ArticleCaption>
        <ArticleTitle>Article 7.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The National Rehabilitation Bank Law (Law No.42 of 1941) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 37 paragraph 3 shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 38 paragraph 1, "the National Rehabilitation Bank Loss Examination Committee" shall be amended as "the competent Minister through the negotiation with the Minister of Finance" ;and paragraph 2 of the same Article shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="8">
        <ArticleCaption>(Partial Amendments to the Reconversion Finance Bank Law)</ArticleCaption>
        <ArticleTitle>Article 8.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Reconversion Finance Bank Law (Law No.34 of 1946) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 2 paragraph 2, the Reconversion Finance Council "shall be amended as" the competent Minister";and paragraph 3 of the same Article shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 4 paragraph 2 and Article 5 paragraph 2, "the Reconversion Finance Council" shall be amended as "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 12 paragraph 1, "on the recommendation of the Reconversion Finance Council" shall be deleted;and in paragraph 2 of the same Article, "the Reconversion Finance Council" shall be amended as "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 14 and Article 15 paragraph 3, "the Reconversion Finance Council" shall be amended "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 16 shall be amended as follows:</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Article Num="16">
                <ArticleTitle>Article 16.</ArticleTitle>
                <Paragraph Num="1">
                  <ParagraphNum/>
                  <ParagraphSentence>
                    <Sentence>The Reconversion Finance Bank shall, in case it intends to alter the conditions of financing and other business procedures, obtain the approval of the competent Minister.</Sentence>
                  </ParagraphSentence>
                </Paragraph>
              </Article>
            </NewProvision>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 17 paragraph 2 and Article 21, "the Reconversion Finance Council" shall be amended as "the competent Minister" ;and in Article 25, "the Reconversion Finance Council" and "the Council" shall be amended as "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 26 paragraph 1, "the Reconversion Finance Ceuncil" and "the Council" shall be amended as "the competent Minister" ;paragraph 2 of the same Article shall be deleted;and in paragraph 3 of the same Article, "approved by the Council in accordance with paragraph 1" shall be amended as "approved by the competent Minister in accordance with the provision of the preceding paragraph" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 27, "the Reconversion Finance Council" shall be amended as "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 28, "and the Reconversion Finance Council" shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 33 item (1), "the Reconversion Finance Council" shall be amended as "the competent Minister" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="9">
        <ArticleCaption>(Partial Amendments to the Capital Levy Law)</ArticleCaption>
        <ArticleTitle>Article 9.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Capital Levy Law (Law No.52 of 1946) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 46 paragraphs 1 and 3, "taking consultation with the Property Investigation Committee" shall be deleted;paragraph 4 of the same Article shall be deleted;in paragraph 5 of the same Article, "in the preceding four paragraphs" shall be amended as "in the preceding three paragraphs" , and "taking consultation with the Property Investigation Committee" shall be deleted;in paragraph 6 of the same Article, "the preceding five paragraphs" shall be amended as "the preceding four paragraphs" ;and paragraph 7 of the same Article shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 50, "in respect of the case as referred to in Article 46 paragraph 4," shall be amended as "in case a taxpayer becomes not domiciled or resident within the enforcement area of this Law without informing the Government of his tax payment agent referred to in Article 73" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 52 paragraph 1, "taking consultation with the Property Re-investigation Committee" shall be deleted;and paragraph 2 of the same Article shall be deleted.</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="10">
        <ArticleCaption>(Partial Amendments to the Japan Monopoly Corporation Law)</ArticleCaption>
        <ArticleTitle>Article 10.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Japan Monopoly Corporation Law (Law No.255 of 1948) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 9 paragraph 5 shall be amended as follows:</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Paragraph Num="5">
                <ParagraphNum>5</ParagraphNum>
                <ParagraphSentence>
                  <Sentence Function="main" Num="1">The term of office of the Chairman and Councillors shall be two years; provided that, the term of office of the chairman or Councillor filling a vacancy in the chairmanship or councillorship shall be the unexpired portion of his predecessor's.</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </NewProvision>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="11">
        <ArticleCaption>(Partial Amendments to the Finance Law)</ArticleCaption>
        <ArticleTitle>Article 11.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Finance Law (Law No.34 of 1947) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 7 paragraph 5 of the Supplementary Provisions shall be made paragraph 7 of the same Article;and the following two paragraphs shall be added next to paragraph 4 of the same Article:</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Paragraph Num="5">
                <ParagraphNum>5</ParagraphNum>
                <ParagraphSentence>
                  <Sentence Function="main" Num="1">The term of office of the members of the Council appointed from among the persons of learning or experience shall be two years; provided that, the term of office of the member filling a vacancy in the membership shall be the unexpired portion of his predecessor's.</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="6">
                <ParagraphNum>6</ParagraphNum>
                <ParagraphSentence>
                  <Sentence>The members of the Council under the preceding paragraph may be reappointed.</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </NewProvision>
          </AmendProvision>
        </Paragraph>
      </Article>
      <Article Num="12">
        <ArticleCaption>(Partial Amendments to the Assets Revaluation Law)</ArticleCaption>
        <ArticleTitle>Article 12.</ArticleTitle>
        <Paragraph Num="1">
          <ParagraphNum/>
          <ParagraphSentence>
            <Sentence>The Assets Revaluation Law (Law No.110 of 1950) shall be partially amended as follows:</Sentence>
          </ParagraphSentence>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>In Article 94 paragraph 1, "not exceeding forty in number" shall be amended as "not exceeding thirty in number" .</Sentence>
            </AmendProvisionSentence>
          </AmendProvision>
          <AmendProvision>
            <AmendProvisionSentence>
              <Sentence>Article 95 paragraph 3 shall be made paragraph 5 of the same Article;and the following two paragraphs shall be added next to paragraph 2 of the same Article:</Sentence>
            </AmendProvisionSentence>
            <NewProvision>
              <Paragraph Num="3">
                <ParagraphNum>3</ParagraphNum>
                <ParagraphSentence>
                  <Sentence Function="main" Num="1">The term of office of the members of the Assets Revaluation Deliberation Committee, Central Assets Revaluation Investigation Committee or of the Local Assets Revaluation Investigation Committee appointed from among persons of learning or experience, or persons representing the industrial world shall be two years; provided that, the term of office of the member filling a vacancy in the membership shall be the unexpired portion of his predecessor's.</Sentence>
                </ParagraphSentence>
              </Paragraph>
              <Paragraph Num="4">
                <ParagraphNum>4</ParagraphNum>
                <ParagraphSentence>
                  <Sentence>The members of the Assets Revaluation Deliberation Committee, Central Assets Revaluation Investigation Committee or of the Local Assets Revaluation Investigation Committee under the preceding paragraph, may be reappointed.</Sentence>
                </ParagraphSentence>
              </Paragraph>
            </NewProvision>
          </AmendProvision>
        </Paragraph>
      </Article>
    </MainProvision>
    <SupplProvision>
      <SupplProvisionLabel>Supplementary Provisions:</SupplProvisionLabel>
      <Paragraph Num="1">
        <ParagraphNum>1</ParagraphNum>
        <ParagraphSentence>
          <Sentence>This Law shall come into force as from the day of its promulgation.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="2">
        <ParagraphNum>2</ParagraphNum>
        <ParagraphSentence>
          <Sentence>With regard to the application of penal provisions to actions committed prior to the enforcement of this Law, in violation of the provisions of Article 33 item 1 of the Reconversion Finance Bank Law before amendment, the former provisions shall still prevail.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="3">
        <ParagraphNum>3</ParagraphNum>
        <ParagraphSentence>
          <Sentence>Notwithstanding the provisions of the main text of Article 9 paragraph 5 of the Japan Monopoly Corporation Law after amendment, the term of office of councillors of the Monopoly Enterprises Council at the time of enforcement of this Law shall be two years for four, one year for other four, commencing on May 20, 1951, as may be determined by the Minister of Finance.</Sentence>
        </ParagraphSentence>
      </Paragraph>
      <Paragraph Num="4">
        <ParagraphNum>4</ParagraphNum>
        <ParagraphSentence>
          <Sentence>The term of office of the members of the Finance System Council appointed, at the time of enforcement of this Law, from among persons of learning or experience, shall commence on the day of enforcement of this Law.</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>