Article 43The JLSC must separate the accounting for its services as follows and prepare and keep separate accounts for those services:

Article 44(1)Every business year, the JLSC must prepare a balance sheet, profit and loss statement, documents concerning the handling of profits and losses, the other documents that Ministry of Justice Order prescribes, and the detailed statements associated with all of these documents (hereinafter referred to as "financial statements"), submit them to the Minister of Justice within three months of the end of the business year, and have them approved by the Minister of Justice.

(2)When submitting financial statements to the Minister of Justice pursuant to the preceding paragraph, the JLSC must include a business report for the relevant business year prepared pursuant to Ministry of Justice Order and a settlement of accounts prepared in accordance with the budget category, as well as an audit report for the financial statements and an accounts inspection report for the settlement of accounts.

(3)Prior to approving the financial statements pursuant to paragraph (1), the Minister of Justice must hear the opinion of the evaluation committee.

(4)Having obtained the approval referred to in paragraph (1), the JLSC must issue public notice of its financial statements in the Official Gazette without delay, and it must keep the financial statements as well as the business report, settlement of accounts, audit report, and account audit reports referred to in paragraph (2) at each office and make them available for public inspection for the duration of the period prescribed by Ministry of Justice Order.

(5)Instead of issuing public notice as under the preceding paragraph with regard to the associated detailed statements referred to in paragraph (1) and other documents that Ministry of Justice Order prescribes, the JLSC may issue public notice by means of:

(6)When issuing public notice by way of an electronic public notice pursuant to the preceding paragraph, the JLSC must do so continually during the period specified by Ministry of Justice Order as referred to in paragraph (4).

Article 45(1)For each business year during which a profit arises in the profit and loss calculation for one of the accounts set forth in Article 43, if there is an amount remaining even after the JLSC offsets any loss brought forward from the previous business year, it must treat this amount as reserve funds; provided, however, that this does not apply if the amount remaining is allocated to the account for services as set forth in item (ii) of that Article, pursuant to paragraph (3).

(2)For each business year during which a loss arises in the profit and loss calculation for one of the accounts set forth in Article 43, if a shortage remains even after the JLSC reduces the reserve funds under the preceding paragraph, it must treat this amount as a loss carried forward.

(3)If there is an amount remaining as provided in paragraph (1) in the account for services as set forth in Article 43, item (ii), the JLSC may allocate all or part of it for use as surplus as referred to in Article 41, paragraph (2), item (viii) as per the medium-term plan approved as referred to in Article 41, paragraph (1) (or as per the revised medium-term plan, if this is revised pursuant to the latter part of Article 41, paragraph (1); hereinafter simply referred to as the "medium-term plan") with the approval of the Minister of Justice.

(4)Prior to granting the approval referred to in the preceding paragraph, the Minister of Justice must hear the opinion of the evaluation committee.

Article 46(1)If there are any reserve funds as under paragraph (1) of the preceding Article in the account for services as set forth in Article 43, item (ii) after the settlement of the accounts under paragraph (1) or (2) of that Article for the last business year in the period of medium-term objectives, the JLSC, pursuant to the medium-term plan for the following period of medium-term objectives, may allocate the amount of reserve funds for which the Minister of Justice grants approval as funding for the services provided in Article 30, other than those as referred to in Article 30, paragraph (1), items (vi) and (ix) and services incidental thereto, during the following period of medium-term objectives.

(2)If there are any reserve funds as under the main clause of paragraph (1) of the preceding Article in the account for services as set forth in Article 43, item (i) after the settlement of accounts under paragraph (1) or (2) of the preceding Article for the last business year in the period of medium-term objectives, the JLSC must allocate an amount equivalent to the amount of those reserve funds as funding for the services referred to in Article 30, paragraph (1), items (vi) and (ix) and services incidental thereto in and after the following business year.

(3)Prior to granting the approval referred to in paragraph (1), the Minister of Justice must hear the opinion of the evaluation committee.

(4)If there is an amount remaining after the amount approved as referred to in paragraph (1) is deducted from an amount equivalent to the reserve funds provided for in paragraph (1), the JLSC must use the amount remaining to pay each of the investors according to their amounts of capital contribution.

(5)Beyond what is provided for in the preceding paragraphs, Cabinet Order prescribes the necessary particulars of the procedures for payment of money to the government and other handling of reserve funds.

Article 47(1)The JLSC may make short-term borrowings within the limits on the amount of short-term borrowings set forth in the medium-term plan, as referred to in Article 41, paragraph (2), item (v); provided, however, that it may make short-term borrowings in excess of this limit if the Minister of Justice grants approval for this as being due to compelling reasons.

(2)The JLSC must repay short-term borrowings under the preceding paragraph within the applicable business year; provided, however, that if it cannot repay short-term borrowings because of a lack of funds, it may reborrow up to the amount that it cannot repay, with the approval of the Minister of Justice.

(3)The JLSC must repay short-term borrowings that it has reborrowed pursuant to the proviso of the preceding paragraph within one year.

(4)Prior to granting the approval under the proviso to paragraph (1) or the proviso to paragraph (2), the Minister of Justice must hear the opinion of the evaluation committee.

(5)The JLSC may neither make long-term borrowings nor issue bonds.

Article 47-2(1)The JLSC is to gain the approval of the Minister of Justice and pay any unnecessary asset that is associated with a capital contribution or an expenditure (other than one that constitutes a monetary contribution) by the national government (hereinafter referred to as an "unnecessary asset associated with a government contribution or expenditure" in this Article) to the national treasury without delay; provided, however, that the approval of the Minister of Justice is not required if the JLSC has established a plan as referred to in Article 41, paragraph (2), item (vi) in its medium-term plan and it is paying an unnecessary asset associated with a government contribution or expenditure to the national treasury in accordance with that plan.

(2)Instead of paying an unnecessary asset associated with a government contribution or expenditure (other than money; hereinafter the same applies in this paragraph and the following paragraph) to the national treasury as under the preceding paragraph, with the approval of the Minister of Justice, the JLSC may transfer an unnecessary asset associated with a government contribution or expenditure and pay money to the national treasury in the amount calculated in accordance with the standards set by the Minister of Justice, within the limits of the income it has derived from transferring the asset (excluding any amount exceeding the book value of the asset (referred to as "amount exceeding the book value" in the following paragraph)); provided, however, that the approval of the Minister of Justice is not required if the JLSC has established a plan as referred to in Article 41, paragraph (2), item (vi) in its medium-term plan and is paying that calculated amount of money to the national treasury in accordance with that plan.

(3)In a case as referred to in the preceding paragraph, if there is an amount exceeding the book value derived from the transfer of an unnecessary asset associated with a government contribution or expenditure, the JLSC must pay that amount to the national treasury without delay; provided, however, that if the JLSC gains the approval of the Minister of Justice not to pay all or part of that amount to the national treasury, this does not apply to the amount for which it has received that approval.

(4)If the JLSC has made a payment to the national treasury under paragraph (1) or paragraph (2), and the unnecessary asset associated with a government contribution or expenditure in connection with that payment was a contribution of capital from the national government, the government is deemed not to have contributed capital to the JLSC in the amount that the Minister of Justice prescribes, from among the JLSC's stated capital, as the part that was from the unnecessary asset associated with the government contribution or expenditure in connection with the relevant payment, and the JLSC is to reduce its stated capital by that amount.

(5)Prior to granting the approval under the provisions of paragraph (1), paragraph (2), or the proviso to paragraph (3), the Minister of Justice must hear the opinion of the evaluation committee.

(6)Beyond what is provided for in the preceding paragraphs, Cabinet Order prescribes the necessary particulars in connection with the handling of unnecessary assets associated with government contributions and expenditures.

Article 47-3(1)With the approval of the Minister of Justice, the JLSC must notify a capital investor connected to any unnecessary asset that is associated with a capital contribution from a local government (hereinafter in this Article referred to as an "unnecessary asset associated with a local government contribution") (hereinafter in this Article, such a capital investor is referred to simply as an "investor") pursuant to Ministry of Justice Order, that the investor is entitled to request the JLSC to pay back all or part of its share of the amount that the Minister of Justice prescribes as the amount of the capital contribution constituting the unnecessary asset; provided, however, that the approval of the Minister of Justice is not required if the JLSC has established a plan as referred to in Article 41, paragraph (2), item (vi) in its medium-term plan and is giving notice to inform the investor that it is entitled to request the JLSC to pay it back in accordance with that plan.

(2)An investor may request the JLSC to pay it back as referred to in the preceding paragraph only up until the final day of the one-month period that begins on the day on which the investor receives the notice under the preceding paragraph.

(3)Having been requested as under the preceding paragraph, the JLSC is to pay the requesting investor back the share it has requested to be paid back pursuant to that paragraph, without delay, from the amount calculated based on the standards that the Minister of Justice prescribes, up to the limit of the amount of the unnecessary asset associated with the local government contribution that the investor is requesting to be paid back or the amount of income derived from the transfer of the unnecessary asset (other than money) associated with the local government contribution that the investor is requesting to be paid back (excluding any amount exceeding the book value of the asset) (or is to pay the requesting investor back the share of the amount prescribed by the Minister of Justice, if the amount calculated based on the aforementioned standards is less than the amount of the investor's share).

(4)Once the JLSC has paid back an investor as under the preceding paragraph, the part of its stated capital that represents the amount of the share it has returned is deemed not to have been contributed to the JLSC by that investor, and the JLSC is to reduce its stated capital by that amount.

(5)If an investor fails to request the JLSC to pay it back as under paragraph (2), or requests the JLSC for a partial pay back as under that paragraph for its share of an unnecessary asset associated with a local government contribution, the JLSC is not to return a share that the investor has not requested be returned.

(6)Prior to granting the approval under paragraph (1), the Minister of Justice must hear the opinion of the evaluation committee.

Article 47-4(1)The JLSC must have the approval of the Minister of Justice to transfer an important asset other than an unnecessary asset as provided by Ministry of Justice Order or to furnish it as collateral; provided, however, that this does not apply if the JLSC has established a plan as referred to in Article 41, paragraph (2), item (vii) in its medium-term plan, and is transferring the important asset or providing it as collateral in accordance with that plan.

(2)Prior to granting the approval under the preceding paragraph, the Minister of Justice must hear the opinion of the evaluation committee.

Article 48Article 3 of the Act on the General Rules for Incorporated Administrative Agencies and Article 8, paragraph (1) and paragraph (3); Article 9; Article 11; Article 16; Article 17; Article 21, paragraph (1), paragraph (2), and paragraph (4); Articles 21-4 through 22; Article 24; Article 25; Article 25-2, paragraph (1) and paragraph (2); Article 26; Article 28-4; Article 31; Article 36; Article 37; Articles 39 through 43; Article 46; Article 47; Articles 49 through 50-10; Article 64; and Article 66 apply mutatis mutandis to the JLSC.In this case, the term "competent minister" in these provisions is deemed to be replaced with "Minister of Justice"; the phrase "order of the competent ministry (meaning a Cabinet Office Order of the Cabinet Office that has jurisdiction over the incorporated administrative agency concerned, or a Ministerial Order of the relevant ministry that has jurisdiction over the incorporated administrative agency concerned; provided, however, that with regard to an incorporated administrative agency under the jurisdiction of the Nuclear Regulation Authority, a regulation of the Nuclear Regulation Authority is the order of the competent ministry; the same applies hereinafter)" and the term "order of the competent ministry" are deemed to be replaced with "Ministry of Justice Order"; the phrases "of a juridical person managed under the medium-term objectives" and "of such juridical person managed under the medium-term objectives" are deemed to be replaced with "of the Japan Legal Support Center"; the phrase "the juridical person managed under the medium-term objectives" is deemed to be replaced with "the Japan Legal Support Center"; the phrase "such juridical person managed under the medium-term objectives" is deemed to be replaced with "the Japan Legal Support Center"; the phrase "to such agency managed under the medium-term objectives" is deemed to be replaced with "to the Japan Legal Support Center"; and the phrase "an officer or employee of a juridical person managed under the medium-term objectives" is deemed to be replaced with "a JLSC officer or employee"; and the phrases set forth in the middle column of the following table in the provisions of that Act set forth in the left-hand column of that table are deemed to be replaced with the phrases set forth in the right-hand column of that table.

Article 49The Minister of Justice must consult with the Minister of Finance in the following cases:

Article 50Pursuant to Cabinet Order, the JLSC is deemed to be the national government or a corporation managed under medium-term objectives as provided in Article 2, paragraph (2) of the Act on the General Rules for Incorporated Administrative Agencies, and the Intellectual Property Basic Act (Act No. 122 of 2002) and other laws and regulations prescribed by Cabinet Order apply mutatis mutandis.

Article 51Beyond what is provided for in this Act, Ministry of Justice Order provides for the necessary particulars for the implementation of this Act.