Law for Disposition of Orders under the Ministry of Finance based on the Imperial Ordinance concerning the Orders to be Issued in Consequence of Acceptance of the Potsdam Declaration
法令番号: 法律第43号
公布年月日: 昭和27年3月31日
法令の形式: 法律

審議経過

I hereby promulgate the Law for Disposition of Orders under the Ministry of Finance based on the Imperial Ordinance concerning the Orders to be Issued in Consequence of Acceptance of the Potsdam Declaration.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-seventh year of Showa (March 31, 1952)
Prime Minister　YOSHIDA Shigeru
Law No.43
Law for Disposition of Orders under the Ministry of Finance based on the Imperial Ordinance concerning the Orders to be Issued in Consequence of Acceptance of the Potsdam Declaration
(Partial Amendments to the Closed Institutions Ordinance)
Article 1.　The Closed Institutions Ordinance (Imperial Ordinance No.74 of 1947) shall be partially amended as follows;
In Article 1 paragraph 1, "in accordance with the direction of the Supreme Commander for the Allied Powers" shall be deleted.
Article 2 shall be deleted and Article 1-(2) shall be made Article 2.
Article 5 paragraph 6 shall be deleted.
Article 18-(2) shall be deleted.
In Article 19 paragraph 1, "with the direction of the Supreme Commander for Allied Powers" shall be deleted.
Articles 19-(8) to 19-(24) inclusive shall be deleted.
Article 20 paragraph 3 shall be deleted.
Article 24 shall be deleted;and Article 23-(2) shall be made Article 24.
In Article 29-(2), "In case anybody became guilty of one of the following items, he" shall be amended as "Those who, in violation of the provisions of paragraph 1 of Article 7, having knowledge of the designation of Article 1 being made, failed to report or reported falsely, or did not surrender the assets required by the Special Liquidator (Tokushu Seisannin)" ;and each of the items shall be deleted.
In Article 30, "In case anybody become guilty of one of the following items, he" shall be amended as "Those who violated the provisions of paragraph 5 of Article 5" and each item shall be deleted.
Article 31-(2) shall be deleted.
In Article 32, "item (2) or item (1) of Article of Article 30" shall be amended as "Article 29-(2) or Article 30" .
(Partial Amendments to the Imperial Ordinance concerning the Closed Institutions Liquidating Commission)
Article 2.　The Imperial Ordinance concerning the Closed Institutions Commission (Imperial Ordinance No.75 of 1947) shall be partially amended as follows:
In Article 14, "Article 11 of Imperial Ordinance No.567 of the 21st year of Showa (Ordinance concerning the Restriction of Holding Securities by Companies) and" shall be deleted.
Article 16 paragraph 2 shall be deleted.
Article 20 shall be amended as follows:
Article 20.　The Commission shall be dissolved by order of the Minister of Finance.
Other than those provided for in the preceding paragraph, the necessary matters concerning the dissolution of the Commission shall be provided for by Cabinet Order.
Article 22 shall be deleted;and Articles 23 and 24 shall be respectively made Articles 22 and 23.
(Partial Amendments to the Cabinet Order concerning the Special Instance of Prescription of Claims of Closed Institutions and Order)
Article 3.　The Cabinet Order concerning the Special Instance of Prescription of Claims of Closed Institutions and Other (Cabinet Order No.264 of 1948) shall be partially amended as follows:
Article 3 shall be deleted.
(Partial Amendments to the Cabinet Order concerning the Liquidation of Property in Japan of Companies with Head Office in Areas Formerly Occupied by Japan)
Article 4.　The Cabinet Order concerning the Liquidation of Property in Japan of Companies with Head Office in Areas Formerly Occupied by Japan (Cabinet Order No.291 of 1949) shall be partially amended as follows:
In Article 1 and Article 2 paragraph 1 item (1), ", in pursuance of the directive from the Supreme Commander for the Allied Forces," shall be deleted.
In Article 25, paragraphs 4 and 5 shall be deleted;and paragraph 6 of the same Article shall be made paragraph 4 of the same Article.
In Article 34-(3) paragraph 4, "by law" shall be amended as "by law separately" .
(Partial Amendment to the Cabinet Order concerning Exception to Deposit for the Purpose of the Performance of Obligation due to the Non-resident Foreigner in Japan, Etc.)
Article 5.　The Cabinet Order concerning Exception to Deposit for the Purpose of the Performance of Obligation due to the Non-resident Foreigner in Japan, Etc.(Cabinet Order No.22 of 1950) shall be partially amended as follows:
In Article 1, "the obligation occurred as from the day of the first coming into force of the Peace Treaty with Japan other than those of companies outside Japan provided for in Article 2 paragraph 1 item 1 of the Cabinet Order concerning the Liquidation of Property in Japan of Companies with Head Office in Areas Formerly Occupied by Japan (Cabinet Order No.291 of 1949) and" shall be added next to "excluding" .
In Article 7, "specially" shall be deleted.
Article 9 shall be amended as follows:
Article 9.　Deleted.
In Article 10 paragraph 1, "except in the event of the deposit made in accordance with the provision of paragraph 4 of the preceding Article," shall be deleted, and "the written agreement instead of the deposit instrument" shall be amended as "the written agreement stating there in his agreement for redemption of the concerned article instead of the due deposit instrument (hereinafter referred to as" the written agreement ")" ;and in paragraph 2 of the same Article, "paragraph 4 of the preceding Article or" shall be deleted.
In Article 12, "paragraph 4" shall be amended as "paragraph 3" .
In Article 13, "(Cabinet Order No.291 of 1949)" shall be deleted.
Article 14 shall be deleted.
Paragraphs 2 to 5 inclusive of the Supplementary Provisions shall be amended as follows:
2　The depositor, who has deposited article for performance of the obligation due to the nonresident foreigner in Japan before the enforcement of this Cabinet Order, may in the case where the competent Minister confirmed the said obligation as the one due to the non-resident foreigner in Japan, if the deposited article has been in cash, demand to the Deposit Office taking the saidmoney on deposit to change its custody to Tokyo Legal Office in accordance with the provisions of Attorney-Generals'Office and Ministry of Finance Ordinance.
3　In the case where the competent Minister confirmed in accordance with the provision of the preceding paragraph, the confirmation by the competent Minister provided for in Article 3 paragraph 1 shall be deemed to have been duly made.
(Transitional Provisions in Consequence of the Partial Amendments to the Cabinet Order concerning Exception to Deposit for the Purpose Performance of Obligation due to the Nonresident Foreign in Japan, Etc.)
Article 6.　The provisions of Article 9 and Article 14 of the Cabinet Order concerning Exception to Deposit for the Purpose of the Performance of Obligation due to the Non-resident Foreigner in Japan, Etc. before amendment (hereinafter referred to as "the old Order" in this Article) shall, with regard to the demand of mission provided for in Article 9 paragraph 2 of the old Order before the enforcement of this Law and the measures taken by the competent Minister under the said demand and the depositor ordered by the competent Minister to taken the said measures, still be effective even after the enforcement of this Law.
2　With regard to the order of the competents Minister given in accordance with the provision of paragraph 2 of the Supplementary Provisions of the old Order before the enforcement of this Law and the measures pertaining to the said order and the depositor ordered by the competent Minister to take the said measures, the provisions of paragraph 3 to paragraph 5 inclusive of the Supplementary Provisions of the old Order shall still be effective even after the enforcement of this Law.
3　With regard to the deposit for performance of the obligation of which confirmation, by the competent Minister under Article 3 paragraph 1 of the former Order, is deemed to have been duly made in accordance with the provision of paragraph 4 of the Supplementary Provisions of the old Order still effective in accordance with the provision of the preceding paragraph, and with regard to the redemption of the deposited article pertaining to the said deposit, the provisions of Article 12 of the old Order shall still be effective even after the enforcement of this Law.
(Partial Amendments to the Ordinance concerning the Properties belonging to Special Account covering Sale and Purchase of Negotiable Securities by Japan Securities Exchange)
Article 7.　The Ordinance concerning the Properties belonging to Special Account covering Sale and Purchase of Negotiable Securities by Japan Securities Exchange (Ministries of Finance and Justice Ordinance No.1 of 1947) shall be partially amended as follows:
In Article 1 paragraph 2, "the Closed Institutions Liquidating Commission" shall be amended as "the liquidator appointed by Minister of Finance (hereinafter referred to" liquidator ")" .
In Article 2, "the Closed Institutions Liquidating Commission" shall be amended as "liquidator" .
In Article 3 paragraph 2 "Minister of Finance and Minister of Justice" shall be amended as "Attorney-General and Minister of Finance" .
(Orders to Continue Effective)
Article 8.　The Order provided for in Article 1 to Article 5 inclusive and the following Orders and the provisions of those orders shall stil effective as law on and after the days of the first coming into force of the Treaty of Peace with Japan:
(1)　Paragraph 6 of the Supplementary Provisions of the concerning Abolition, Etc. of the Law (Law No.24 of 1906) concerning the Expenditure of Government Shrines and National Shrines (Imperial Ordinance No.71 of 1946);
(2)　Paragraphs 2 and 3 of the Supplementary Provisions of the Imperial Ordinance for Partial Amendments to the Law concerning the Special Measures for Munitional Finance, Etc.(Imperial Ordinance No.283 of 1949);
(3)　The Cabinet Order concerning the Adjustment of Assets of Old Account of the Yokohama Specie Bank (Cabinet Order No.288 of 1949);
(4)　Paragraph 2 of the Supplementary Provisions of the Cabinet Order for Abolition of the Imperial Ordinance concerning the Segregation and Custody of Foreign Exchange Assets (Cabinet Order No.35 of 1950);
(5)　Paragraphs 2 to 4 inclusive of the Supplementary Provisions of the Cabinet Order for Abolition of the Imperial Ordinance concerning the Surrender of Foreign Currencies, Etc. to the Bank of Japan (Cabinet Order No.224 of 1950);
(6)　The Cabinet Order concerning the Disposition of Inscribed Securities, Etc. Owned by Closed Institutions and Existing outside Japan (Cabinet Order No.356 of 1950);
(7)　The Cabinet Order concerning the Administration of Reserved Assets of the Special Closed Institutions with Overseas Activities, Etc.(Cabinet Order No.369 of 1950);
(8)　The Special Procurement Fund Establishment Order (Cabinet Order No.205 of 1951);
(9)　Paragraph 8 of the Supplementary Provisions of the Cabinet Order for Abolition of the Imperial Ordinance on Restrictions, Etc. for the Dissolution of Companies (Cabinet Order No.247 of 1951);
(10)　The Cabinet Order concerning the Abolition of the Holding Company Liquidation Commission Ordinance (Cabinet Order No.261 of 1951);
(11)　Cabinet Order concerning Alienation of Milk for the Use of School and Nursery Feeding as well as Financing Measures Thereof (Cabinet Order No.307 of 1951);
(12)　Paragraphs 2, and 4 of the Supplementary Provisions of the Ministerial Ordinance for Abolition of the Law relating to the Treatment of the Foreign Currency Bonds, Etc. and for Partial Amendments to the Foreign Exchange Control Law, Etc.(Ministry of Finance Ordinance No.101 of 1945);
(13)　Paragraphs 3 and 4 of the Supplementary Provisions of the Ministerial Ordinance concerning the Abolition of the Ordinance with regard to Taking Charge of Affairs and Property of the Bank of China (Chinese Juridical Person), Osaka Branch issued under the Imperial Ordinance relating to the Ordinance to be issued in consequence of the Acceptance of the Potsdam Declaration (Ministry of Finance Ordinance No.10 of 1949).
(Abolition of Orders)
Article 9.　The following Orders shall be abolished:
(1)　The Ordinance concerning the Return to the National Treasury of Retirement Allowance Paid to Demobilized Military Officers, Etc. of the Army and Navy after the Termination of War (Imperial Ordinance No.105 of 1946);
(2)　The Ordinance the concerning Conclusion of Special Account for the Extraordinary War Expenditure (Imperial Ordinance No.110 of 1946);
(3)　The Ordinance pertaining to the Invalidating of Imperial Grant National Bonds Conferred upon the Military Personnel and Military Civilian Employees (Imperial Ordinance No.112 of 1946);
(4)　The Imperial Ordinance concerning the Restriction Etc. on the Holding of Securities by Companies (Imperial Ordinance No.567 of 1946);
(5)　The Cabinet Order concerning Restoration Property to J.&P. Coats Ltd.(Cabinet Order No.46 of 1949);
(6)　The Cabinet Order concerning the Purchases of Gold, Foreign Currenies, and Foreign Currency Instruments (Cabinet Order No.52 of 1949);
(7)　The Cabinet Order concerning Restitution of the Property to Nippon "National" Kinsen Torokuki Hambai Kabushiki Kaisha (Cabinet Order No.374 of 1949);
(8)　The Cabinet Order concerning the Restrictions for Assumption to Office, Etc. by former Officers and Employees of Mitsui Bussan Kabushiki Kaisha and Mitsubishi shoji Kabushiki Kaisha (Cabinet Order No.340 of 1950);
(9)　The Cabinet Order concerning Report on the Designated Foreign Securities (Cabinet Order No.259 of 1951);
(10)　The Cabinet Order concerning Re-establishment of the Nippon Katanito Kabushiki Kaisha (Cabinet Order No.329 of 1951);
(11)　The Ministerial Ordinance for Administration Regulation for Currency, Etc. Manufacturing Plant (Ministry of Finance Ordinance No.28 of 1946);
(12)　The Ordinance concerning the Refundment to the Treasury of the Treavelling Allowances and Others of the Servicement and Civilians Attached to the Former Armed Forces (Ministry of Finance Ordinance No.73 of 1946);
(13)　The Ministerial Ordinance concerning the Restrictions, Etc. on the Militery yen Notes, Marked "A" issued by the Allied Occupation Forces (Ministry of Finance Ordinance No.77 of 1946);
(14)　The Ordinance concerning the Report of Foreigners'Investments (Ministry of Finance Ordinance No.120 of 1946);
(15)　The Ministerial Ordinance concerning the Reports by Branches or Agencies in Japan with Head Offices outside of Japan (Ministry of Finance Ordinance No.9 of 1947);
(16)　The Ordinance concerning the Application of the Statute relating to the Assessment of Taxes on the Princes and Princesses (Ministries of Home Affairs and Finance Ordinance No.1 of 1946);
(17)　The Ministerial Ordinance concerning the Property of East Asia Mission (Ministries of Finance and Justice Ordinance No.4 of 1947);
(18)　The Ministerial Ordinance regarding Financial Reports Branches and Agencies in Japan Owned or Controlled by Persons Outside or Japan (Ministry of Finance Ordinance No.56 of 1948);
(19)　The Ordinance concerning Registration of the Property of Hans Selig (Attorney-General's Office and Ministry of Finance Ordinance No.2 of 1948);
(20)　The Ordinance concerning the Property of K. K. Irisu Shokai (Attorney-General's Office and Ministry of Finance Ordinance No.3 of 1948);
(21)　The Ordinance concerning Transfer of Immovable Property of Heinrich Koppers G. M. B. H.(Attorney-General's Office and Ministry of Finance Ordinance No.1 of 1949);
(22)　The Ordinance concerning the Cancellation of Registration relating to the Standard Brands of Asia Incorporated and Dodwel&Co. Ltd.(Attorney-General's Office and Ministry of Finance Ordinance No.2 of 1949).
(Transitional Provisions concerning the Abolished Orders)
Article 10.　As to the amount which were annual revenues or expenditures belonging to the former Special Account for the Extraordinary War Expenditure, and the receipt, disbursement or payment of which has been ascertained after the fiscal year 1950-51, the said amount shall, for the time being, be adjusted specially and shall be left as the one belonging to the former Special Account for the Extraordinary War Expenditure.
2　In the case under the preceding paragraph, the Cabinet shall prepare a statement showing the aggregate amount of settled amount of annual revenues and expenditures of the former Special Account for the Extraordinary War Expenditure and the adjusted amount of each fiscal year under the provision of the preceding paragraph (including the adjusted amount under the provision of Article 3 paragraph 2 of the Ordinance concerning the Conclusion of Special Account for the Extraordinary War Expenditure), and submit it to the Diet attaching it to the settlement of annual revenues and expenditure of the General Account of the fiscal year concerned.
Article 11.　In the case where companies, which are allowed to own the stocks in accordance with the provision of (b) or (c) or Article 2 paragraph 1 item 1 of the former Imperial Ordinance concerning the Restriction, Etc. on the Holding of Securities by Companies which applies mutatis mutandis in Article 17-(2) paragraph 1 of the same Order (including the case where this paragraph applies mutatis mutandis in Article 17-(4) paragraph 2 of the same Order), own the said stocks at the time of the enforcement of this Law, with regard to its acquisition and ownership of the said stocks and its exercise of the voting right about said stocks, the provisions of Article 2 paragraphs 2 to 4 inclusive of Article 2 of the same Order (including the penal provisions partaining to those provisions) which applies mutatis mutandis in Article 17-(2) paragraph 1 of the same Order (including the case where the paragraph applies mutatis mutandis in Article 17-(4) paragraph 2 of the same Order) shall be effective even after the enforcement of this Law.
Article 12.　With regard to the disposition on the Corporation Tax Law (Law No.28 1947) and the Local Tax Law (Law No.226 of 1950), of the profits of Teikoku Seishi Kabushiki Kaisha owing to the transfer without compensation from Fuji Boseki Kabushiki Kaisha in accordance with the provisions of Article 4 of the former Cabinet Order concerning Restoration of Property to J.&P. Coats, LTD., the old provisions shall still prevail.
2　With regard to the disposition on the Corporation Tax Law and the Local Tax Law, of the loss of Fuji Boseki Kabushiki Kaisha owing to the transfer without compensation to Teikoku Seishi Kabushiki Kaisha in accordance with the provisions of the former Cabinet Order concerning Restoration of Property to J.&P. Coats, LTD., the old provisions shall still prevail.
Article 13.　Other than those cases provided for in Article 6, with regard to the application of penal provisions to the acts committed prior to the enforcement of this Law, the old provisions shall still prevail.
Article 14.　Other than those provided for in Article 6 and in the preceding four Articles, the necessary transitional measures concerning the enforcement of this Law shall be provided for by Cabinet Order.
Supplementary Provisions:
1　This Law shall come into force as from the day of the first coming into force of the Treaty of Peace with Japan;provided, however, that the amended provision of Article 20 of the Imperial Ordinance concerning the Closed Institutions Commission in Article 2, and the provisions of Article 7, Article 9 item (2) and Article 10 shall apply to the adjustment of annual revenues and expenditure belonging to the former Special Account for the Extraordinary War Expenditure for the fiscal year 1950-51 and thereafter.
2　The Ministry of Finance Establishment Law No.144 of 1949) shall be partially amended as follows:
In Article 4, item (50) shall be deleted;and item (51) of the same Article shall be made item (50) of the same Article.
In Article 50, "item 50" shall be amended as "item 49" .
In Article 53, item (3) shall be deleted;item (4) of the same Article shall be made item (3) of the same Article;and the numbering of the succeeding items shall be moved up by one.
Prime Minister　YOSHIDA Shigeru
Attorney-General　KIMURA Tokutaro
Minister for Foreign Affairs　YOSHIDA Shigeru
Minister of Finance　IKEDA Hayato
Minister of Education　AMANO Teiyu
Minister of Welfare　YOSHITAKE Eichi
Minister of Agriculture and Forestry　HIROKAWA Kozen
Minister of International Trade and Industry　TAKAHASHI Ryutaro
Minister of Transportation　MURAKAMI Giichi
Minister of Postal Services　SATO Eisaku
Minister of Telecommunications　SATO Eisaku
Minister of Labor　YOSHITAKE Eichi
Minister of Construction　NODA Uichi
President of Economic Stabilization Board　YOSHIDA Shigeru