GENERAL HEADQUARTERS
SUPREME COMMANDER FOR THE ALLIED POWERS

APO 500
24 November 1945

AG 260 (24 Nov 45) ESS/FI
(SCAPIN-338)

MEMORANDUM FOR	IMPERIAL JAPANESE GOVERNMENT.
THROUGH	Central Liaison Office, Tokyo.
SUBJECT	Pensions and Benefits.

1. The Imperial Japanese Government is directed to take the necessary steps as rapidly as practicable and in no event later than 1 February 1946 to terminate all payments except as authorized by this Headquarters, of any public or private pensions or other emoluments or benefits of any kind granted or conferred to any person:
a. By reason of military service, including severance or retirement pay or similar bonus or allowance, except compensation for physical disability, limiting the recipients ability to work, at rates which are no higher than the lowest of those for comparable physical disability arising from non-military causes;
b. By reason of membership in or services to any association, society, or other organization dissolved or suspended as a result of any order of the Supreme Commander for the Allied Powers;
c. Who has been removed from any office or position as a result of any order of the Supreme Commander for the Allied Powers;
d. Who has been interned or arrested as a result of any order of the Supreme Commander for the Allied Powers, during the term of internment or arrest, or permanently, in case of subsequent conviction.
2. The restriction in 1-a above shall not apply to current pay, subsistence, travel or other normal allowances accruing prior to discharge from the military service.
3. As rapidly as practicable and in any event by 1 February 1946, all certificates or other documents evidencing any right to, or deferred payment of, any pension or other emolument or benefit prohibited by this memorandum shall be declared void and any sums set aside or deposited for such payment shall be recovered forthwith by the government.
4. Within 10 days after receipt of this memorandum there shall be submitted to this Headquarters a full report with reference to:
a. Military pensions or other emoluments:
(1) Pensions
(a) Total amount due and payable during the period from August 15, 1945 to November 15, 1945;
(b) Total amount paid in cash during the period from August 15, 1945 to November 15, 1945;
(c) Total amounts represented by certificates or other documents evidencing rights to such payments and the total amounts of any sums set aside or deposited for such payments;
(2) Severance pay and retirement allowances, divided into the same categories as subdivision (1) above;
(3) Allowances, bonuses or benefits of any other nature, divided into the same categories as division a-(1) above:
b. Non-military public or private pensions and other emolument or benefits prohibited by this memorandum, divided into the same categories as division a-(1) above;
c. Action taken to comply with this memorandum.
5. Six copies of the above report will be furnished to this Headquarters.
6. Any requests for authorizations required by this memorandum will be transmitted in writing through the Ministry of Finance and directed to the Supreme Commander for the Allied Powers.
7. Acknowledgement of receipt of this memorandum is directed.

FOR THE SUPREME COMMANDER:

H.W.ALLEN,
Colonel, A.G.D.,
Asst Adjutant General.