OFFICIAL GAZETTE ENQLISH EDITION GOVERNMENTPRINTINGBUREAU No. 20 SATURDAY, APRIL 27, 1946 We, recognizing the urgent necessity of IMPERIAL ORDINANCE the Ordinance concerning the maximum lmit We sanction the Ordinance for the amend- of Treasuary Billsand Temporary Government ment of the Imperial Ordinance No. 58 of the Loan in the twenty-first fiscalyear -of Showa twenty-first Year of Showa (1946) pertaining (1946-17), hereby give thereto Our sanction with to the Special Cases of the Temporary Person- the advice of the Privy Council, in accordance nel Readjustment Ordinance concerning the with Paragraph 1 of Article 70 of the Imperial Personnel of the Embassies, Legations and Constitution, and cause the said Ordinance to other Agencies abroad of the Foreign Ministry be promulgated. and hereby promulgate it. Signed: Hirohito, Seal of the Emperor Signed: Hirohito, Seal of the Emperor This twenty-sixth day of the fourth month This twenty-sixth day of the fourth month of the twenty-first Year of Showa (25 of the twenty-first year of Showa (26 April, April, 1946) 1946) Countersigned: Countersigned: Baron Kijuro Shidehara Baron Kijuro Shidehara Prime Minister Prime Minister Minister of First Demobilization Shigeru Yoshida Department Foreign Minister Minister of Second Demobiliza- tion Department Imperial Ordinance No. 240 Chuzo Mitsuchi We following amendment shall be made to Minister of Home Affairs the Imperial Ordinance No. 58 of the twenty- Chuzo Iwata firstyear of Showa (1946): Minister of Justice The following Paragraph shall be added to Shigeru Yoshida Article I. Minister of Foreign Affairs When in cases under the preceding Joji Matsumoto paragraph, Assistant Technicians of Embassy Minister of State or Legation, or Police Inspectors, Assistant Hitoshi Ashida Police Inspectors or Policemen, of the Foreign Minister of Welfare Ministry, are to retire, it may be assumed Viscount Keizo Shibusawa that the officesof Technicians of Embassy or Minister of Finance Legation, or Police Superintendents, Police Sankuro Ogasawara Inspectors or Assistant Police Inspectors, of Minister of Commerce and Industry the Foreign Ministry, have been Temporarily Yoshishige Abe Created, and they may be respectively ap- Minister of Education pointed, at the time of their retirement, to Sempachi Soejima the said offices: Provided that this does not Minister of Agriculture and Forestry preclude the application of the Provisions Giichi Murakami pertaining to qualificationsfor the appointment Minister of Transportation of Government Officials Takeshige Ishiguro Supplementary Provision: Minister of State The present Ordinance shall come into Wataru Narahashi force as from the day of its promulgation. Minister of State Imperial Ordinance No. 241 TakeshigeIshiguro The maximum limit of Treasury Billsand Ministerof State Temporary Government Loan to be issued or Wataru Narahashi borrowed, under Article6 of the Account Law, Ministerof State shall be 3,500,000000 yen for the fiscalyear of 1946 47,inclusiveof the amount authorized in the Budget. Imperial Ordinance No. 242 Supplementary provision: The Government may disburse the follow- The present ordinance shallcome in o force ing expenditure of the General Account for the as from the day of its promulgation. fiscal year of 1946-47. .1. Expenses for the repatriation of overseas We, recognizing the urgent necessityof the government personnel 50,000,000yen Ordinance forthe Disbursement of the Expenses 2. Expenses for demobilizatin 820,000,000 for the Repatriation of Overseas Government yen Personnel and Others, hereby give theretoOur 3. Expeneses for post-war settlement of sanction with the advice of the Privy Council, affairs500,000,000yen in accordance with Paragraph 1 of Article70 4. Subsidy for the price adjustment of of the Imperial Constitution,and the said coal 325,000,000yen Ordinance to be promulgated. 5. Subsidy to Civilian Merchant Marine Signed: Hirohito,Seal of the Emperor Commission 150,000,000yen This twenty-sixth day of the fourth month 6. Expenses for transportation of repatri- of the twenty-firstyear of Showa (26 April, ates 278,000,000yen 1946). Supplementary Provision: Countersigned: The present ordinance shall come into force Baron Kijuro Shidehara as from the day of its promulgation. Prime Minister Minister of First Demobiliza- tion Department Minister of Second Demobiliza- We hereby give Our Sanction to the tion Department Ordinance for the Restriction or Prohibition on Chuzo Mitsuchi Dividends of Corporations and Others No. Minister of Home Affairs of the twenty-first year of Showa (1946) con- Chuzo Iwata cerning the Orders to be issued in consequence Minister of Justice of Our Acceptance of the Declaration of Shigeru Yoshida Potsdam, and cause the said Ordinance to be Minister of Foreign Affairs promulgated. JojiMatsumoto Signed: Hirohito, Seal of the Emperor Minister of State April 1945 Hitoshi Ashida This twenty-sixth day of the fourth month Minister of Walfare of the twenty-first year of Showa (26 April, Viscount Keizo Shibusawa 1946). Minister of Finance Countersigned: Sankuro Ogasawara Baron Kijuro Shidehara Minister of Commerce and Prime Minister Industry Viscount Keizo Shibusawa Yoshishige Abe Minister of Finance Minister of Education Sankuro Ogasawara Sempachi Soejima Minister of Commerce and Industry Minister of Agriculture and Sempachi Soejima Forestry Minister of Agriculture and Forestry Giichi Murakami Giichi Murakami Minister of Transportation Minister of Transportation Q- ^ Imperial Ordinance No. 243 surplus violating the prohibition and res- Ordinance relating to the Restriction or triction. Prohibition on Dividends of Corporations and Article 4. The Minister of Finance, if deemed Others. necessary, prescribe by ordinance the sub- Article 1. Judical persons (excluding banks, mission of reports concerning status of trust companies, insurance companies, and business or property of judical person otheis stipulated by ordinance) whose under stated in Article 1 Paragraph 1 or capital(hereafter referring to subscriptions, the despatch of competent officialsto in- stocks or the total of subscriptions and spect necessary places and to examine stocks) exceeds two hundred thousand books, documents and other objects. (200,000) yen and who have received or Article 5. A director or corresponding member have claim for war insurance payments or of a judical person under stated in Article government indemnity or who possess over- 1 Paragraph 1 shall be subject to penal seas assets or who are specified by the servitude of five (5) years or less or to a Minister of Finance according to the pro- fine of fifty thousand (50,000) yen or less visions of Article 1―(2) of the Imperial in the following cases: Ordinance No. 675 of 1945 may not pay (1) if a judical person violates the provisions dividends of profits and surplus in the of Article 1 Paragraph 1. following cases; (2) if a judical person violatesthe provisions (1) if the rate of dividend is in excess of of Article 2 Paragraph 2. five(5) per cent. (3) if a judical person violates the provisions (2) if the total amount of dividend pay- of Article 3 Paragraph 2. ments is in excess of the net profit of Article 6. Any person who has failed to sub- the business year concerned calculatedin mit a report according to Article 2, who the manner prescribed by ordinance. has made a false statement or who has (3) Other case stipulated by ordinance. refused or prevented the inspection and War insurance, government indemnity examination by competent officialsshallbe and overseas assets stated in the preceding subject to penal servitude of one year or paragraph shall be fixed by ordinance. less or a fine of ten thousand (10,000) yen or less. Article 2. The Minister of Finance may, if Article 7. In case, a representative, agent em- deemed necessary, order judical persons ployee, or other worker has committed an designated by him from among those stated illegal act violating the preceding two in Paragraph 1 of the preceding Article to articles,the judical person himself shall be have their settlement of accounts audited servitude to a fine of the preceding two by competent officials. articles in addition to the punishment Judical persons, if received orders given to the actual offender. according to the provisions of the preceding paragraph with reference to auditions of Supplementary Provision: profits and surplus until audited according The present Ordinance shall come into to the provisions of the preceding Article. force as from the day of its promulgation. Article 3. The Minister of Finance may, if deemed necessary, prohibit or restrict, MINISTERIAL ORDINANCE during a certain period of time, the dividend payments of judical persons under Ministry of Finance Ordinance stated in Article 1 Paragraph 1 who have No. 59 distributed profits or surplus for the busi- April 27,1946' ness year ending before the enforcement Enforcement Regulations of the Imperial of this Ordinance, after August 15th, Ordinance relating to the Restrictionor Pro- 1945. hibition on Dividends of Corporations and Judical persons concerned, if prohibited Others. or restricted according to the preceding Minister of Finance Paragraph cannot distribute profits or Viscount Keizo Shibusawa 3 ― Article 1. War insurance referred to in Article graph 1, Item 2 of the Ordinance is the 1 of the Imperial Ordinance relating to the amount obtained by deducting the gross Restriction and Prohibition on Dividends loss from the gross profit of the judical of Corporations and Others (hereinafter person