Chapter I  ORGANIZATION

Section 1 General Provisions

Article 1 The Board of Audit is independent from the Cabinet.
Article 2 The Board of Audit is composed of the Audit Commission consisting of three Commissioners, and the 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 retire from office by operation of law.
(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 is five years, and a Commissioner may be reappointed for only another term.
(2) If a vacancy arises in the office of Commissioner during their 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 70.
Article 6 A Commissioner retires from office if a resolution is adopted by both Houses of the Diet following a decision by mutual consent of the other Commissioners that the Commissioner is unable to perform their duties due to a mental or physical disorder or that the other Commissioners made a decision by mutual consent that the Commissioner has in fact breached their obligation in the course of duty.
Article 7 A Commissioner forfeits their office if the Commissioner 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 their office against their own will.
Article 9 A Commissioner may neither concurrently hold any other office, nor become a member of the Diet, an employee of a local government, or a member of a local assembly.

Section 3 Audit Commission

Article 10 The President of the Board of Audit assumes the role of the Chair of the Audit Commission.
Article 11 The following matters are decided by the Audit Commission:
(i) enactment, amendment, or repeal of the Regulations of the Board of Audit 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 entities subject to audit 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); and Article 6, paragraphs (1) and (4) of the Act on the Responsibilities of Government Employees Who Execute the Budget (Act No.172 of 1950) (including as applied mutatis mutandis pursuant to the provisions of Article 9, paragraph (2) of that Act);
(vi) adjudication and re-adjudication under the provisions of Article 32 of this Act (including as applied mutatis mutandis pursuant to the provisions of Article 10, paragraph (3) and Article 11, paragraph (2) of the Act on the Responsibilities of Government Employees Who Execute the Budget); and Article 4, paragraph (1) and Article 5 of the Act on the Responsibilities of Government Employees Who Execute the Budget (including as applied mutatis mutandis pursuant to the provisions of Article 8, paragraph (3) and Article 9, paragraph (2) of that Act);
(vii) decision for examination under the provisions of Article 35;
(viii) presentation of opinions or 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 Responsibilities of Government Employees Who Execute the Budget.

Section 4 General Executive Bureau

Article 12 (1) The General Executive Bureau undertakes general affairs and functions of audit and examination under the direction and supervision of the Audit Commission.
(2) The General Executive Bureau has a Secretariat and the following five Bureaus:
1st Bureau
2nd Bureau
3rd Bureau
4th Bureau
5th Bureau
(3) Assignment of functions to the Secretariat and the Bureaus, and the organizational subdivisions thereof, are as provided for by the Regulations of the Board of Audit.
Article 13 The General Executive Bureau has one Secretary General, one Deputy Secretary General, personal secretaries, administrative officials, technical officials, and other necessary employees.
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 general agreement reached by mutual consent of 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 made by the Commissioners.
Article 15 (1) The Secretary General presides over the functions 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) Each Bureau has a Director General.
(2) The Director General administers the functions of the Bureau, under the orders of the Secretary General.
Article 17 (1) Personal secretaries engage in functions involving confidential matters, under the orders of the Commissioner.
(2) Administrative officials engage in general affairs, functions of audit, or 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 the Regulations of the Board of Audit.

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

Article 19-2 (1) The Board of Audit has the Review Board of the Board of Audit for the Information Disclosure and Personal Information Protection, in order to respond to inquiries from the President of the Board of Audit and to review and deliberate the request for administrative review under the provisions of Article 19, paragraph (1) of the Act on Access to Information Held by Administrative Organs (Act No.42 of 1999) and Article 105, paragraph (1) of the Act on the Protection of Personal Information (Act No.57 of 2003).
(2) The Review Board of the Board of Audit for the Information Disclosure and Personal Information Protection 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 having broad knowledge and strong acumen.
(2) Notwithstanding the provisions of the preceding paragraph, the President of the Board of Audit may appoint a Member from among persons who have the qualifications under the preceding paragraph, if the term of office of a Member expires or a vacancy occurs in 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 this 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 is three years; provided, however, that the term of office of a Member filling the vacancy is the remaining term of the predecessor.
(5) Members may be reappointed.
(6) When a Member's term of office expires, the relevant Member is to continuously carry out their duties until a successor is appointed.
(7) If the President of the Board of Audit finds that a Member is unable to perform their duties due to a mental or physical disorder, or finds that a Member is in breach of obligation in the course of duty or has engaged in 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 neither become the officer of a political party or other political organization, nor 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 procedures for review and deliberation implemented by the Review Board of the Board of Audit for the Information Disclosure and Personal Information Protection.In this case, the phrase the "Review Board" in that chapter is deemed to be replaced with the "Review Board of the Board of Audit for the Information Disclosure and Personal Information Protection."
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 not more than one year or to a fine not exceeding 500,000 yen.
Article 19-6 Beyond what is provided for in Articles 19-2 to 19-5, particulars necessary for the Review Board of the Board of Audit for the Information Disclosure and Personal Information Protection are prescribed by the Regulations of the Board of Audit.
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