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Chapter I  ORGANIZATION

Section 1 General Provisions

Article 1 The Board of Audit has a status independent from the Cabinet.
Article 2 The Board of Audit is organized with an Audit Commission consisting of three Commissioners, and a General Executive Bureau.
Article 3 The person elected by the Commissioners from among themselves is appointed President of the Board of Audit by the Cabinet.

Section 2 Commissioners

Article 4 (1) Commissioners are appointed by the Cabinet, with the consent of both Houses of the Diet.
(2) Notwithstanding the provisions of the preceding paragraph, if the term of office of a Commissioner expires or a vacancy occurs among the Commissioners, and the consent of both Houses of the Diet cannot be obtained because the Diet is not in session or due to the dissolution of the House of Representatives, the Cabinet may appoint a Commissioner without obtaining the consent of both Houses of the Diet.
(3) In the case referred to in the preceding paragraph, approval must be sought from both Houses of the Diet at the first session of the Diet convened after the appointment. If approval is not obtained from both Houses of the Diet, the relevant Commissioner will automatically retire from office.
(4) The Emperor attests the appointment and dismissal of Commissioners.
(5) The remuneration for Commissioners is provided for separately in another Act.
Article 5 (1) A Commissioner's term of office shall be seven years, and a Commissioner may be reappointed for one additional term only.
(2) If a vacancy arises in the office of Commissioner during the term of office, the succeeding Commissioner will hold office for the remaining term of the predecessor.
(3) Commissioners retire from office upon reaching the age of 65.
Article 6 A Commissioner retires from office upon a resolution by both Houses of the Diet, if, by the consensus of the other Commissioners, the Commissioner is found to be unable to perform his/her duties due to a mental or physical disorder or a fact is found that constitutes a breach of obligation in the course of duty.
Article 7 A Commissioner forfeits his/her office if he/she is sentenced to a punishment of imprisonment without work or greater by a criminal court.
Article 8 Except in cases referred to in the latter part of Article 4 paragraph (3) and the preceding two Articles, a Commissioner does not forfeit his/her office against his/her will.
Article 9 A Commissioner may not concurrently hold office on any other, nor may a Commissioner become a member of the Diet, the employee of a local public entity, or the member of a local assembly.

Section 3 Audit Commission

Article 10 The Chair of the Audit Commission is assumed by the President of the Board of Audit.
Article 11 The following matters are decided by the Audit Commission:
(i) enactment, amendment, or repeal of Board of Audit Regulations under the provisions of Article 38;
(ii) the statement of audit under the provisions of Article 29;
(ii)-2 a report under the provisions of Article 30-2;
(iii) determination of the audit subject under the provisions of Article 23;
(iv) matters relating to the Submission of Accounts under the provisions of Article 24;
(v) matters relating to a demand for disciplinary action under the provisions of Article 31 of this Act; Article 13, paragraph (2) of the Act on Prevention of Delays in Payment under Government Contracts (Act No.256 of 1949); or Article 6, paragraphs (1) and (4) of the Act on the Responsibility of Government Employees Who Execute the Budget (Act No.172 of 1950) (including as applied mutatis mutandis under the provisions of Article 9, paragraph (2) of said Act);
(vi) adjudication and re-adjudication under the provisions of Article 32 of this Act (including as applied mutatis mutandis under the provisions of Article 10, paragraph (3) or Article 11, paragraph (2) of the Act on the Responsibility of Government Employees Who Execute the Budget); or Article 4, paragraph (1) or Article 5 of the Act on the Responsibility of Government Employees Who Execute the Budget (including as applied mutatis mutandis under the provisions of Article 8, paragraph (3) or Article 9, paragraph (2) of said Act);
(vii) decision for examination under the provisions of Article 35;
(viii) presentation of opinions, and demand for measures under the provisions of Article 36;
(ix) presentation of opinions under the provisions of Article 37 of this Act and Article 9, paragraph (5) of the Act on the Responsibility of Government Employees Who Execute the Budget.

Section 4 General Executive Bureau

Article 12 (1) The General Executive Bureau undertakes affairs of administration, audit, and examination under the direction and supervision of the Audit Commission.
(2) A Secretariat and the following five bureaus are established in the General Executive Bureau:
1st Bureau
2nd Bureau
3rd Bureau
4th Bureau
5th Bureau
(3) Assignment of tasks to the Secretariat and the Bureaus, and the organizational subdivisions thereof, are as provided for by Board of Audit Regulations.
Article 13 One Secretary General, one Deputy Secretary General, Personal Secretaries, Administrative Officials, Technical Officials, and such other employees as are required are positioned in the General Executive Bureau.
Article 14 (1) Employees referred to in the preceding Article are appointed, dismissed, promoted, and demoted by the President of the Board of Audit pursuant to a consensus decision by the Commissioners.
(2) The President of the Board of Audit may delegate the authority referred to in the preceding paragraph to the Secretary General pursuant to a consensus decision by the Commissioners.
Article 15 (1) The Secretary General presides over the tasks of the General Executive Bureau, and signs its official documents.
(2) The Deputy Secretary General assists the Secretary General and, if the office of Secretary General becomes vacant or the Secretary General is incapacitated, the Deputy Secretary General carries out the duties of that office.
Article 16 (1) A Director General is positioned in each Bureau.
(2) The Director General administers the tasks of the Bureau, under the orders of the Secretary General.
Article 17 (1) A Personal Secretary engages in administrative work involving confidential matters, under the orders of the Commissioner.
(2) Administrative Officials engage in affairs of administration, audit, and examination under the direction of their superiors.
Article 18 Technical Officials engage in technical work, under the direction of their superiors.
Article 19 The Board of Audit may have branch offices as provided for by Board of Audit Regulations.

Section 5 The Information Disclosure and Personal Information Protection Review Board of the Board of Audit

Article 19-2 (1) The Information Disclosure and Personal Information Protection Review Board of the Board of Audit is established in the Board of Audit, in order to study and deliberate on appeals in response to consultations by the President of the Board of Audit under the provisions of Article 18 of the Act on Access to Information Held by Administrative Organs (Act No.42 of 1999) and Article 42 of the Act on the Protection of Personal Information Held by Administrative Organs (Act No.58 of 2003).
(2) The Information Disclosure and Personal Information Protection Review Board of the Board of Audit is composed of three Members.
(3) Members serve on a part-time basis.
Article 19-3 (1) Members are appointed by the President of the Board of Audit with the consent of both Houses of the Diet, from among persons who possess a wide range of knowledge and sound judgment.
(2) Notwithstanding the provisions of the preceding paragraph, the President of the Board of Audit may appoint a Member from among persons qualified under the preceding paragraph, if the term of office of a Member expires or a vacancy occurs among the Members and the consent of both Houses of the Diet cannot be obtained because the Diet is not in session or due to the dissolution of the House of Representatives.
(3) In the case referred to in the preceding paragraph, ex post facto approval must be obtained from both Houses of the Diet at the first session of the Diet after the appointment. In such a case, if ex post facto approval is not obtained from both Houses of the Diet, the President of the Board of Audit must immediately dismiss the relevant Member.
(4) A Member's term of office shall be three years; provided, however, that the term of office of a Member filling a vacancy shall be the remaining term of the predecessor.
(5) Members may be reappointed.
(6) When a Member's term of office expires, such Member shall continue to carry out his/her duties until a successor is appointed.
(7) If the President of the Board of Audit finds that a Member is unable to perform his/her duties due to a mental or physical disorder, or finds that there has been a breach of obligation in the course of duty or other conduct unbecoming a Member, the President of the Board of Audit may dismiss the Member, after having obtained the consent of both Houses of the Diet.
(8) A Member must not divulge any confidential information learned in the course of duty. The same applies after a Member has left office.
(9) While in office, a Member may not become the officer of a political party or other political organization, nor may a Member actively take part in political activities.
(10) The remuneration for Members is provided for separately in another Act.
Article 19-4 The provisions of Chapter III of the Act for Establishment of the Information Disclosure and Personal Information Protection Board (Act No.60 of 2003) apply mutatis mutandis to the Information Disclosure and Personal Information Protection Review Board of the Board of Audit's procedures for study and deliberation. In this case, the phrase "Review Board" in that Chapter is deemed to be replaced with "Information Disclosure and Personal Information Protection Review Board of the Board of Audit."
Article 19-5 A person who has divulged any confidential information, in violation of the provisions of Article 19-3 paragraph (8), is subject to imprisonment with work for up to one year or to a fine of up to 300,000 yen.
Article 19-6 Beyond what is provided for in Articles 19-2 to 19-5, necessary particulars in relation to the Information Disclosure and Personal Information Protection Review Board of the Board of Audit are prescribed by Board of Audit Regulations.
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