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<div class="time"><span>May  22, 2013&nbsp;
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<DIV style="MARGIN-RIGHT: 0px">Copyright Notice<BR><BR>The material featured on the Ministry of Finance Website , including text, photograph, image, audio, video and other material, is subject to protection of the Copyright Act unless otherwise indicated. Copyright protected material is eligible for personal use if clearly cited. No part (or any portion thereof) of the website may be reproduced without express permission from the Ministry of Finance. <BR><BR>Material authored by the Ministry of Finance and published on this website may be reproduced, publicly broadcast and transmitted in the context of fair use, on the conditions that the source of the material must be identified and the copyright status acknowledged. Please refer to Article 65 of the Copyright Act for conditions of fair use. <BR><BR>The permission to reproduce copyright protected material does not extend to any material on this site that is identified as being the copyright of a third party. Authorization to reproduce such material must be obtained from the copyright holder concerned. <BR><BR>In accordance with Article 80bis of the Copyright Act, electronic rights management information on this site shall not be removed or altered, provided that such removal or alteration is unavoidable for the lawful exploitation of this work due to technical limitation at the time of act, or that it is technically necessary to conversion of a recording or transmission system. <BR><BR></DIV></LI>
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<div class="contentword3">Department：
				<a title="Ministry of Finance">Ministry of Finance</a></div>
<div class="contentword3">Date：
				<a title="2010/7/1">2010/7/1</a></div>
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