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~ OF THE ~APAN.ESE

M.ILlTARY ADMINISTRATION

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by

THEt~UREAU OF PUBLICITY THE DEPA TMENT OF ENERAL AFFAIRS , THE JAPAN SE ADMINISTRATION ,

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MILITARj

--" by ~A

NIOO NICHI SHIMBUN SHA. INC.


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THE OFFICIAL JOURNAL OF

THE JAPANESE MILITARY ADMINISTRATION

Volume No.2

) Edited by

THE BUREAU OF PUBLICITY THE DEPARTMENT OF GENERAL AFFAIRS THE JAPANESE MILITARY ADMINISTRATION

P,i11ltJ allJ PuhlhbllJ •

by

MANILA NICHI NICHI SHlMBUN SHA. INC.


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T ABLE OF CON TENTS

The full text of speech given by the chief of staff of the Imperial Japanese Forces in the Philippines Page SECTION

ECTIO"

ECTlO"

RECTION

1. Affairs Concerning Bureau of Judicial Affairs

Military OrdinllOce (No. 2) ...... . (Explanation) . ... . .......... . . 2. Affairs Concerning Department of Indust ries :\' otification .. .... . . . .. . 3. Affairs Concerning D e~artment of Finan ce .. Proclamation-Administrative Ordinance (Xo. 1) . . . Approbati~n . ... . .. ....... .. ... . .... . (E>''Planatio ) .. .. ... .. . . . . ..... . . . . ... . .............. . -1. Affairs Concerning Department of Public Works and ComDlunications ..... ..... .. .... .

SECTION

ECTlON

SECTIO"

SECTION

SECTION

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:\'otificatioD . .. . . . . .... . . . •. . .... . ... . . Military Ordinance (No. 11) .. . . . .. ... . 5 . Affairs Concerning Railway Battalion of the [mperial J apanese Forces ...... .. K otification . . 6. Affairs Concerning Headquarters of Commander for Defense of Greater Manila . ........... .. ....... ....... . .. . ........ Notification .. . . . . . . . . . . . . . . . . . .. ... .. .. .. . . . . ... . ....... 7. Affairs Concerning Headquarters of Military Police of the Imperial Japanese Forces . . . . . .. ................ . .... . ... .......... Announcement . . . . .

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3 3 5 5 6 8

. . .. . ........ .. ...... . .

8. Executive Orders by the Chairman of the Executive Commission Executive Orders (Nos. 14, 17, 18, 20, 21, 23) .... . ...... . . . ... . (Explanation) ... ... . . . 9. Guiding Principles of Administration ..... . .... .. . . . .

Grealer East .l sia War Bulletin . .. . . . . ... . ...... .. . . .... . . Official Direcl.ory of lite Philippine Centml Adminislrative .organs .

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12 12

13 13 14 14 15 27 29


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The full text of the Speech given by the ' Chief of Staff of the Imperial Japanese Forces in the Philippines (A t the banq'uet given in honor of Filipino leaders in its central administrative organization. February 2, 1942)

Today i$ a great day of commemoration because we entered into the oily of Manila thi s day last month .

During

this one month 'a Council of State has been organized with the representatives of a ll the circles of this country a nd a strong executive commission has been formed with the leaders of the political circles of the Philippines.

It is therefore a

profound pleasure to me to have all of you here this evening; and I should like to extend my full respect and sincere thanks to you for the pains which you have voluntarily taken and the activities you have so well performed since our entry into this city.

Now, with your permission I will address

y~u a few words

on this memorable occasion.

It is entirely superfluous to make a speech at length on the origin and object of our present war with the Anglo-Saxon countries, because they are already clear in our repeated communiques a nd statements. and also because you have already offered your service to collaborate with us, which I believe will demonstrate your understanding of our war aim and our intentions regarding the future of this country.

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The Greater East Asia war was. as you know. the result of our failure in the pacific settl ement with the United States which we patiently pursued for a dozen of weeks. only because of the lack of sincerity on the oth'e r side. and this was meant to be' a fin a l blow directed against the shameless countries which desired to conquer the whole world with threat. cheat. bargaining and with mammon-the power of money_and for us it is indeed a war of life or death. waged with the whole of our resources for the establi shment of internationa l justice. As our Prime Minister declared. our purpose in waging the present war is to crush the Anglo-American power in the Greater East Asia, because East Asia does not exist for AngloSaxons but for the East Asiatic peoples.

Therefore. as to the

Philippine Isla ds. the war was meant to estab lish the Philippines for Filipinos as a member in the so-called Greater East Asia Co-prosperity Sphere. making a clean sweep of aU the exploitations. outrages. insulfs and degenerations caused by the Americans during the last forty years.

Accordingly, we had

not the slightest intentions to make your people our enemy; rather we co nsidered them as our fri ends who will join us hand in hand ,in the estab lishment of an orderly Greater East Asia.

Hence, during our /;>attle in these Islands. we have tTied

and we are sti II trying to avoid causing as much as possible any damage to the lives and properties of the Filipino people. even at the expense of various inconveniences from the military point of vie'\.v.

Furthermore. I find some consolation in the fact that the advance of our forces was so rapid that the suffering of your people under the actual exchange of Eire ,;lid not last so long

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as witn essed in other parts of the world. a lthou gh I h a ve no intention . in sta tin g in thi s m a nner. to minimize the ca lamity w hich your people experi enced. W ell. gentlemen . you have now entered upon a new era of re-construd ion in this country.

The re-const'ruction which

this country requires now is two-fold ; it is both in ma teri a ls a nd in spirit.

I n order to accomplish thi s task of re-constructi on

which you h ave brave ly taken li p. you must era di ca te a ll the Fundamental evils. a pa rt from your imm edi a te work for th e restora tion of peace a nd order. the repara tion of d amages and the stabiliza ion of popul a r sentim ents. etc.

For insta nce. it

seems to us tha t the p eople o~ this country have long been ta u ght by Americans to put too m uch importa nce on the m ateri al side a nd physical comfort of Ii e. b e remedied as M

Thi s te ndency mu st

sha l P eta in is urgin g now in F rance.

On

the oth er ha nd . you yourse lve would not pretend th a t the economic policy of th e Philippines :'dopted since the ad ve nt of th e U nited Sta tes in this country. w as worthy of a country w hich is assured of independence.

For this country's economy d e-

pended entirely npon the U nited Sta tes w hi ch is over ten thousand miles away fTom

[a nila . thus making this coun try

a n eterna l subordina te econom ically a nd politi cally to the U nited States. The course which the Philippin es should follow in the future wi ll b e the course to esca pe from h er form er position as a captive pf the capita li sm and imperia lism of th e United Sta tes. to liquida te th e unnatura l cu lture borrowed from a far away country and th e industria l organization as a colony of a foreign power. to return to th e ori gina l fea tures of a n orienta l pe~ple

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shaking off vanil)' and the dependent mentality. to reform the national life into simplicity and to reorganize industries which will make possible the cooperation of this country with its neighbors.

We believe that a nation which indulges in pretty

dresses . nice food. physical enjoyment and expensive fashions ca n never succeed in establishing a strong nation. Indeed. the path which lies in front of you is not an easy one; it is a thorny way.

You must surmount tremendous

difficulties lying almost everywhere you go. not be pessimists.

But you should

You must face the actual state of aFfairs

with co urage and confidence.

Your people hanging around

you eagerl), expect that you will do something for them and by and by

lot for them. as you have been chosen out of

millions to shoulder the responsibili shore of bright r hope. them astray.

to steer the people to the

You should. therefore. never leave

0\1 our part. we s ould do everything in our

power to help you in yOUI' endeavor, as you hij.ve already assured u s of your fidelity and of your cooperation for the establishment of the Greater East Asia Co-prosperity Sphere. We know that there are still some people who spread malicious and entirely groundless rumors in this country. and there are still some people who act as spies or intend to cause disturbances. and

furthermore communists still indulge in

subversive activities in some regions.

These people are doing

more harm to the Filipinos and to the future of the Philippines than to the Japanese forces: and they should be described as traitors or enemies of mankind . Particularly. the rumor of the resurrection of the American forces in this country is too absurd to be denied. so we shall

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laughin gly disregard it a nd time wi II prove the righteousness of our a ttitude . But the peopl e who spread such a rumor are unpardonable crimina ls because they di sturb the tTanquility of the country. Now I want to say that yo u shall never regret abo ut your coll abora tion with us. and I am sure th a t you would be glad in future to have initia ted such coll aboration.

I sha ll sta te

once again that I will. together with a ll my co ll eagues. spare no efforts to help you in every direction w ith a view to res toring and fur the. p romoting the happ iness and welfare of th e whole population of thi s cou n try as early as possible. I a m ve

pleased to have all of you here thi s even in g and

to have an opportunity to exch an ge our views on various matters in such a friendly atmosphere.

I "'ope we ca n meet as fre-

quently as OUT duties will permit. in order to have a fri endly chat without any formali ty. Gentlemen. now I invite you to join me in toas tin g for a happy future of the Phi lippines.

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Section 1. Affairs Conceming Bttreatt of J udicial Affairs MILITARY ORDINANCE NO.2 (March 14, 1942) ORDINANCE CONCERNING THE ENJOYMENT OF CIVIL RIGHTS, BENEFITS AND PRIVILEGES BY JAPANESE SUBJECTS IN THE PHILIPPINES. SECTION 1. Subj ects of the Empire of Japan are hereby excl uded from the applicatiol1 of prohibitions and limitations on civil rights, benefits and privileges which by reaSOlt of their nat ionality are denied them by laws, statutes 01' administrative orders and regulations of the Philippines. SECTION 2. I such existing laws, statutes or administrative orders and regulations or parts thereof inconsisterrt with this ordinance are hereby repealed. SecTION 3. T his ordinance shall apply to pending cases and shall take effect as of December 'the eighth, nine~een h ndred and forty-one. COMMANDER-IN-CHIEF, OF THE IMPERIAL JAPANESE FORCES IN THE PHILIPPINES.

EXPLANATION' OF MILITARY ORDINANCE NO.2. The Japart'ese subjects have been prohibited or limited by laws and regulations of the Philippines from enjoying various civil rights, benefits or privileges; g., to exploit public lands , mineral lands, fisheries or timber; to carryon enterprises of public utilities such as electric, gas 01' water service, etc. ; to engage in coastwise trade; to supply articles and materials to the government; to engage ill special professions such as lawyer's, physician's, dentist's, pharmacist's, accountant's 01' engineer's; to become airmen, or officers 01' crew of Philippines vessels. . These prohibitions or limitations were provided by the constitution 01' other statute laws for the purpose of attainirtg spe'c ial political objects of the P hilippines before the war. Conseque'ntly, it was natural that they were incons istent with new circumstances under the Japanese Military Administration. For this reason provisions of such prohibitions or limitations are excluded by Order No. 3 of the Commander-in-Chief of the Impel'ial Japanese Forces from the la ws to be applied by the n'ew Executive Commission

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of the Philippines. However, nothing was mentioned in said order about the civil rights which the Japanese subjects shall en'joy under the new circumsta nces. Issuance of Military Ordinance No.2 is to clarify this point. It was legislated by the Commander-in-Chief because of the gravity of the matter. The purport of section 1 of said Ordinance is to pl'ovide that the Japanese subjects can elrjoy the civil rights as thoroughly as citizens of the Philippines are enjoying or as those of the United States of America used to enjoy. Section 2 of the Ordinance is to decla re that the word "aliens", which are used in laws and regulations of the Philippines providiJrg the prohibitions or limitations on civil rights, shall be considered to have been l'eplaced by the phrase" Aliens excluding the Japanese subjects". The "pending cases" in section 3 is to be understood to include all the cases, judicial or administrative, which were pending at judicial courts or administrative organs on December 8, 1941, and which have been pending and shall be brought to sa id courts or Ol'ga ns, even if the facts occurred before that date. And "take effect" in the same section is to declare that cases on which decisions were given Biter December 8, 1941, shall be re-examined under the new law, al though there are no remedial measures for cases on which final judgments had been passed before that da te.

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Section 2. Affairs Concernill!, Department of Ind/{stries NOTIFICATION

(March 8, 1942.)

CO 'CE RNING DIESEL AND BUNKER FUEL OIL AND LL BR ICATING OIL I n accordance with the proclamation of the Commander-in-Chief of the Imperial Japanese Forces, the Manila Liquid Fuel Distributing Union hereby ll'Otifies all concerned that any person or corporation who has stocks of Diesel and Bunker Fuel Oil and Lubricating Oil shall sell al\ of them to this Union. The date, place and conditions are as below: 1. DIESEL and BUNKER FUEL OIL-Persons or representatives of corporations who possess Fuel Oil shall come to the office of this Union at the Metropolitan Theatre Bldg. between March 10th and March 14th, inclu sive, and make arrangements regarrung prices, manrter of delivery, etc. 2. LUBRICATING IL (Motor Oil) A. Date of P1I1'chase-From March 10th to March 14th,. inclusive, each day from 8:30 A. M. to 4:30 P. M. B. Place of Delivery-To be delivered at the premises of the old Bilibid Prisorl, Azcarl'aga. C. Price-80 centavo per liter for those in tins of Standard qual ity. Others will be priced according to their quality. D. PaY"Âťlen~In cash upon delivery. E. Those who cannot bring the oils to the said piece because of large quantities must report to this Union or at the old Bilibid PriSOI1 premises at Azcarraga, the quality, kind, quantity, and places where stored So that this Union may send a truck to deliver the same. THE MANILA LIQUID FUEL DISTRIBUTING UNION. NOTIFICATION

(March 15, 1942.)

CONCERNING SUPPLY OF SUGAR TO THE CONSUMERS In order to supply sugar to the consumers smoothly or without interruption the Japanese Military Authorities have decided to place sugar in the market, whose sale has been! suspended or which has been provisionally c9nfiscate"d. According\N, any dealer in sugar is allowed to buy sugar from any planter or sugar manufacturing company and to sell to the consumer at prices fixed by the authorities. OFFICE OF THE MILITARY ADMINISTRATION . I

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NOTIFICATION (March 19, 1942.)

FIXING PRICES OF SUGAR In ordel路 to supply sugar to the consumcrs smoothly or without interruption, the industrial department of the military administration office studied the matter carefully in co-operation with the department of agriculture and commerce artd reached the following official prices to be observed by all:

MAXIMUM APPROVED PRICES (A) Centrifugal suga,.: Ex-bodega Manila basis. Wholesale price to the whole-salers per picul ; P5 .50; reta il pricc to the ultimate consumers per kilo PO .l! . (B ) Wash.ed, white S1<Y"" : Ex-bodega Manila basis. Wholesale price to the wholesalers per picul, PS.50, retail price to the ultimate consumers per kilo, PO.15. Note:-The ex-factory prices in the provinces are to be adjusted by deducting the reasonable e""penses f or the hauling of sugar to Manila. AII楼 violator of the above regulations shaH be severely punished. OFFICE OF THE MILITARY ADMINISTRATION .

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Section 3. Ajjc(fl's Conccmi1zg, Department oj Fil1ctnCe PROCLAMATION (March 28, 1942.)

CONCERN ING APPROT'AL OF THE EXECUTIVE ORDER NO. 28 NEW SCHEDULE OF SALES-LUXURY TAXES The Commander-in-Chief of the Imperial Japanese Forces hereby approves the executive order of the Chairman of t he Executive Commission dated March 27, 1942, imposing a tax on manuiactul'ers, producers, importers and retail dealers on their sales of articles. The tax-paying public is hereby urged to study carefully the provisions of the new sales tax law and make necessary preparation to comply therewith so that the administration aOO enforcement thereof may be ca 'ried out smoothly. All persons subject to tax under sectioIl'S 1, 2 and 4 are hereby ordered to close their stores 01' shops located within the city of Greater Manila during the period from March 29 to March 31, 1942, in order to enable them to comply \\~th the requirements of the new sales tax law which will take effect on April 1, 1942. All taxpayers affected by the new sales tax law are urged to cooperate with the officials in cll,arge ,v;th the administration and enforcement of the said law. DIRECTOR-GENERAL OF THE JAPANESE MILITARY ADMINISTRATION .

ADMINISTRATIVE ORDINANCE NO.1 (March 2b, 1942.)

CONCERNING EXECUTIVE ORDER NO. 23 All merchants doing business withln the City of Greater Manila aOO suhject to the tax under sections 1, 2, and 4 of the executive order dated March 27, 1942, of the Chairman of the Executive Commissioon are hereby ordered to close their shops from March 29 to March 31, 1942. A:1J3 violation of this Ordinance will be severely purrished according to Military Law and in addition, the merchant concerned will be permanently prohibited from engaging il1 business. DIRECTOR-GENERAL OF THE JAPANESE MILTTARY ADMINISTRATION.

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A PPROBATIO.V (March 9, 1942.) CONCERN ING RE-OPENING OF THREE FILIPINO LI FE ASSU RA NCE CO:l'lPA N IES Filipinas Life Assurance Compan)', The Insular Life Assu.-ance Co., Ltd . National Life Insurance Co. of the Philippil'Ms. The Commander-in-Chief of the Imperial Japanese Fot'ce's in the Philippines hereby approves the reopening for business of the a bove mentioned insural\'Ce companies on and f rom March 9, 1942. Therefol'e, those insurance compan ies thus approved, sh a ll strictly observe t he followin g condition s and faithfully endeavour to cooperate with the Japam;se Military administration thro ugh their business : (1) In cases where the pa meitt of insured amount to the nationals of hostil e countries become necessary, the a mount shall be deposited with a bank in the name of t he obligatory immra nce company, which shall be blocked for the time being, If the withdrawal o'f the aforesaid deposit is considered a bsolutely necessary an a pplication for a license shall be fil ed with t he Financial Department of the Japanese Military Administration Office statill'g the full reason a nd signed by the person entitled to receive the insured amount join tly with the depositing i nsurance company. P"ovided, however, the person entitled to receive t h money has an account with a bank in his own name, the withd rawa l to be 1 ade for the purpose of transfering the mOMY to such a tr accou nt shall not be subject to license but only a report to that effect be sufficient. The national s of hos til e countries herein above stated shall be t hose individuals or instituti ons as enumerated in Art, 1 of Supplementary Rules to the Military Proclamation No.1 dated F ebru ary 25, 1942. (2) P rovided the insurance comparries obligate themselves to pay the ins ured amou nt on account of the death of the insured per son which was caused by direct or indirect hostile action of the deceased to the Imper ial Japanese Forces, s uch payment shall be prohibited irrespective of the national ity of the deceased. 111 such a case, the insurance company shall file withol1t delay a r eport with the Japanese Military Administt'ation Office concerning the full particulars of t he insurance contract a nd the a mount of premium already paid in . (3) All investments 01' otherwise of t he fund to be utilized by the in surance companies such as advances against policies, etc. shall be subject to the instructions which are to be issued by the Chief of the Financial Department of the Militar.y Administration Office in due course. (4) As t o the paymen1: of operatng expenses, bonuse's to t he directors and dividend of profit, p rior permission from the J a pa nese Military Administt'ation Office shall be sought for. (5) A balance sheet of genera l ledger as of the end of each month shall be submitted to the Japa nese Military Admini stration Office without delay.

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(6) Besides those requirements mel1tioned herein above, the Japanese )Ii\itary AdmiJristl'ation Office may order, when necessary, submission of statements, reports and/or other records, and an inspector or examiner may be appointed from time to time in order to inspect comparry's books, accounts, minutes of stockholders' and/or directors' meeting and such other I'ecords of like nature and to supervise the company's busin'ess in general. The insura11'Ce companies路 are hereby ordered to give full facilities of free access when so ordel'ed 01' inspected, DIRECTOR-GENERAL OF THE JAPANESE MILITARY ADMINISTRATION,

APPROBATION AUTHORIZING THE RE-OPENING OF THREE BRANCH OFFICES OF' THE PHILIPPINE NATIONAL BANK

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(March 19, 1942,) Pursuant to the provisions of the Proclamation dated Febl'uary 2, 1942, t he Cabanatuan Branch, the Legaspi Branch and the Tarlac Branch of the Philippine National Bank are hereby authorized to resume operations effective as of February 20, 1942, Therefore, the above-named branches of the said bank shall strictly ob\erve the following conditions and faithfully en deavor to cooperate with the Japanese Military Administration through their busirress: 1. The total amo nt of payment to any person, firm , partnership, or corporation from any of the above-Il/lmed branches of the Philippine National Bank shall be under the limit of FIVE HUNDRED PESOS (1'500,00) per month in the aggregate of either the drawings of several kinds of deposits or loans, and proVided, furthet', that withdra wals of parts of such amount to meet living expenses shall in no case exceed ONE HUNDRED PESOS (1'100.00) per month, In the case of depositors who make new deposits in cash, the same are authorized to ,vithdraw the amount of FIVE HUNDRED PESOS (1'500,00) pel' month provided, however, that said amount shall already include the amount of ONE HUNDRED PESOS (1'100,00) to cover living expenses, 2. The restl'ictions imposed under Section 1 of this permission shall not apply to withdl'awals from bank deposits for paying taxes and licen ses, fees, water, gas, electricity, and telephone charges. Transactions involving the transfer of funds or offsetting entries from one account to another of the same person in the same bank shall like\vi se be exempted from the restrictioll'. imposed under Section 1 hereof. 3. In the case of withdrawals of more than FIVE HUNDRED PESOS (1'500.00), an application for licen e duly accomplished on the form prescribed for the purpose should be filed with the correspondil1'g military authorities, In the case of depositors in the Cabanatuan Branch, the application should be filed with the chief of the Military Administratioll in Cabanatuan, but those for the Lega pi and Tarlac branches, the application should be filed directly with the Financial Department, Japanese Military Administration in Manila, 4. Payments involving more than ONE HUNDRED PESOS (1'100 .00 )

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to al'ly person , finn, partnership , 01' corporation, shall be made by cross chccks, except those for the payment of salaries and wages. 5. Tra nsactions involving foreign exchange shall not be allowed. Remittances made from one bra nch to another, or from the main office to Oll'e branch and in all cases involving remittances from the various agencies of the ba nk shall be deposited in the name of the payee in the branch Or agency receiving such remittances. 6. Daily cash reports a nd weekly statements of general ledger account bal ances must be submitted to the Office of the Japanese Military Admilristration in Manila, without delay. DIRECTOR-GENERAL OF THE JAPANESE MILITARY ADMINISTRATION . ( EXPLANATION) The Finarrce Depa rtmen t of the Military Administration Office, with the assistance a nd cooperation of the Bureau of Finance of the Executive Commission, has been investigating into the conditions of the various insurarrce compani es, a nd has given permission to re-open business, sirrce March 9th, to three of them, tbat have beel1 found to be of Filipino capital and management. It is understood, of course, that more of such companies will be permitted to re-opel1 their bUSiness, as the investigation progresses, provided they a re found to be of non-hostile intere ts -and their respective status are fou nd to be sound and concrete. Insurance, like banking, is closely related to and con"ected with th e economic life and welfa1r e of the public. For this "eason, it has been stipu lated t hat the utilization of th e funds of the insurance companies, such as for advances against policies , etc., shall be subject to the strict supervision of the Director of the Finance Department, the better to protect the interests of the policy-holde,路s. The public is urged, therefore, to ease their mind and to take a dval1'tage of the solicitude \vith which the Military Administration regards their interests; and to this end they should exert efforts toward either depositing with, a bank or utilizing for payment of premiums to th e insurance company, who are under the full protection of the Imperial J apanese Forces, the savings made by them from their mearts of livelihood, not only in observance of the virtue of thrift but also by way of establishinga r eliable sllfeguard for their own future and that of their survivors. One of the most important requirements for the reopening of the insura rICe companies, which the public should carefully observe, is the stipulation that when the insured amount is to be paid to nationals of hostile countries, the insurance companies are required to deposit the sum with a bank in their own name aIrd account, the withdrawal whereof shall be blocked thereafter. Another is the clause that, in the event of death causcd b)' hostile action toward the Japanese Forces, insurance money shall not be pa id . It is obvious that these conditions are most appropriate Ul1del' the present ci rcumstance.

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Section 4. Affatrs Concerning D epartment of Public Works and Communications NOTIFICA TION

(March 5, 1942)

CONCERNING RESTRICTION OF CONSUMPTION OF UNN ECESSARY ELECTRIC POWER It is our pleasure to state that most of t he supplying facilities of electrie power, which is indispensable to the daily livelihood of the citizens a s well as to the operation' of various factorie , enterprises, etc., have been protected by the lmperial Japanese Forces from calamity of war and that, as a consequence of which, we have been able to manage to supply the City of Greater Manila at'd its near-by occupied areas with electric power necessary for switching lights on, etc. It is also our p easure to add that the Imperial Japanese Forces, anticipatitl'g the considerabl e increase in demand for electric power in the future, are now contemplatin to trengthen the supplying facilities of electric power. In view of the present situation, however, it is quite urgent to reopen promptly as many factories a nd enterprises as possible for the purpose of relief of unemployed persons, of encouraging the production of staple commodities, etc., and if you take notice of t his and of the fact that an extJ:emely large qua ntity of electric power is necessa ry for the resumption of the functions of these factori es a nd entell'rises, it is needless to mention that certain regulations and restrictions should be called for in the consumption of such electric power as used for pu rposes not necessa ry or urgent. In this r egard, therefore, all citizens are requested to realize t he a bove meaning and to refra in for several months from consuming wastefully electric power for such unnecessary or not urgent pllrpo es a hereunder mentioned. Thus the consumption of electric power in' a ll homes, firms, factories, etc., shall be, by the united efforts of government a nd people, reduced by at least 20 0/0 as against the present consumption so as to enable the Philippine mainland with the City of Greater Manila as its center to make a ra pid reconstruction. 1. Electric ligh ts used for decoration at hotels, s tores, homes, etc. 2. Electric lights used for advertisement at hotel s, stores, homes, etc. 3 .. Air-conditioning at firm s, bus iness offices, homes, hotels, r estauralTts, etc., wit h the exception of such places where the public is wont to assemble in crowds as at theatres.

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4. 5.

Unnecessa ry electric lights s uch as in rooms and lobbies. They s hould be minimized in number Or economized in intensity of light. Elevators. By s uch means as for runnirrg elevators running in one building and/or by prohibiting the acceptance of pasengers below t he thh'd floor. DIRECTOR-GENERAL OF THE JAPANESE MILITARY ADMINISTRATION.

NOTIFICATION

(March 12, 1942.)

CONCERNING MOTOR VEHICLES OPERA TED IN GREATER MANILA The operation of all motor vehicles in Greater Manila shall be strictly in accordance with the conditiorrs specified in their p ermits. The permit stickers shall be pasted on the windshields of vehicles. The sticker symbols are as follows : 1. ~ Cars authorized fOl' Government offices. 2. 91- Cars authorized for USe b y foreigners . 3. !itQ Cars a~thori ze'd for t ra nsportation of commodities. 4. ",0 Cal's authorized for hire. 5. M! Cars authorized for u se of th"l Press or Press conespondents. 6. ~ Cars a ut ho 'ized for use of ho pital s, doctors or patierrts. 7. ~ Cars authol'zed f or the pu rpose described in their permits. 8. ~ Cars authorized for temporary u se descl'ibed in their permits. The operation of a ny motor vehicle is p ermitted only within the time fixed and for the purpose spe'cified in the permit and indicated by the sticker symbol , or uch other purpose as may be esserrtially incidental to the specified purpose. Any violation of a ny of t hese regujations ,viII be subject to tbe revocat ion of the pelm it, and the owner or operator of the car, or holder of the permit shall be severely punisbed. Careful observa nce of these regulations is, therefore, enjoined. OFFICE OF THE JAPANESE MILITARY ADMINISTRATIO '.

NOTIFICATION

(March 12, 1942)

OWNERS MAY CLAIM BAGGAGE Own ers of articles such as freight express shipmen t, baggage a rrd parcels, which were delivered for transportation to the Manila Railroad Company before the J apanese Occupation, and which can still be found eitber at the Manila (Tut uban ) Central S tatiOl? 01' at the Paco Station, may' receive those articles or goods upon appl ication to t h e Depal路tment of Communications of the Japan'ese Military Administration.

[10] .


The following conditions bave beert imposed: 1. Applications must be presented on March 16, 17, and 18 (1942) at

the Department of Communications, Agriculture building. 2. On the application form, the' following should be clearly stated: (a) Name artd description of article. (b) Number or quantity. (c) Container, whether box, crate, basket, etc., in bundles or loose. (d) Such other description or dis ting uish ing mark which may help to easily identify the article. 3. Bills of lading and 1'eceipts, 01' other evidence proving ownership of the goods or articles claimed, should be attached to the applicatiol1. If the goods or aI路ticles or any part or portion thereof are found, and the applicant's ownership is satisfactorily proven, deliver~ will be made in the presence of the Japanese Officers at Manila (Tutuban) Ce ntral Station artd P aco Station or March 19 and 20. The Imperial Japanese Forces desire it to be clearly understood that t hey take no responsibility whatsoever for a ny goods or article's which may have been damaged or taken away by the . S. Forces, or othenvise damaged or 10 t. OFFICE OF THE JAPANESE MILITARY ADMINISTRATION

NOTIFICATIO CONCERNING REPOR1! OF' ALL TELE GRA PH AND RADIO ENGINEERS, ETC. (March 17, 1942.)

The Department of Communications of the J a pa nese Military Administration requests that all teleg1'aph and radio erl'gineers, teJegl'aph operators, enginemen, linemen artd telegraph and radio constructors report to the Director of Department of Communication s at once. OFFICE OF THE JAPANESE MILITARY ADMINISTRATION.

MILITARY ORDINAN CE NO. 11 (March 8, 1942.) ORDER CONCERNING PROHIBITION OF' TRANSPORTATION OF ALL WATERCRAFT IN MANILA BAY.

All kirtds of wa tercraft a r e, hereafter, strictl y prohibited to operate, at all hours, whether for fishing, navigation, or any other f01m or manner whatsoever, in Manila Bay for the time being. Any one who violates this order shall be sever ely punished in accotdance with the Japartese Military laws. COMMANDER-IN-CHIEF, OF THE IMPERIAL JAPANESE FORCES

ell]


Section 5 Affairs Conceming Railway Battalion of the Imperial JClpanese Forces NOTIFICATION (March 24, 1942.) All former employees of the Manila Railroad Company, who are now residing te路m porarily in Manila and suburbs and who want to go back to t heir homes in the provinces must apply within this month to the military headquarters of t he Manila Central Station, or to the Railroad Transportation Department in the Arellano high school with certificates issued by Manager Paez of the Man:ila Railroad Company. The Railroad Stat ion of the Imperial Japanese Forces will give the following cortveniences to the above-mentioned employees: 1. To those living in the NoutheUl1 part of the main railroad line, 'tickets for free passage to the staliion nearest their homes and traveling passes will be' issued. 2. To those living ill the Southern part of the main railroad line, help from the Railroad Section to secure the necessar~ travelling passes from the Military Police. Otherwise, anyone wishing to go back to their jobs as employees of the Railroad Section of the Military Forces must apply to the follo\ving Military Railroad Sections after going back to their homes: (1) San F ernando, Pampanga. (2) Tarlac, Tarlac. (3) Dagupan, Pangas inan. (4) Bayambang, Pangasirtan. COMMANDER, RAILWAY BATTALION OF THE IMPERIAL JAPANESE FORCES

[12]


Section 6. Affairs Concerning H eadqttal'ters of Commander for the D efmse of Greater Manila NOTIFICATION ( March 6, 1942.) The J a pa nese Air Forces will hold s hell fi ri ng practice f r om March 6 to March 9, 1942, at the south-eastern pa rt of Zabl a n aerodrome. Due attent ion should be pa id by t he pUblic. COMMANDER FOR THE DE FENSE OF GREATER MA N I LA

)

[13]


Section 7. AJJairs Concerning, Headquarters oj MilitalY Police oj 1he Imperial]apancse Forces ANNOUNCEME.T (March 3, 1942.) After inspecting the condition and situation of the residences through. out Dewey Boulevard regarding the proclamation issued by the Japanese Expeditionary Forces under the name of the Commander-ill'-Chief, prohibiting the u se of wireless telegraph and radio路phone, the Manila Divi sion of tbe Military Police bas found out thll t the majority of the residences in said di trict are still using and installing antennae. Although t he Milital'y Police had confiscated twenty-five radios, seveul residences are still violating the order of the Japanese Expeditionary Forces. Any person violating this order will be, regarded as having committed an hostile act artd will be severely punished. The persons who failed to obey the ~roclamation issued last January 31st by the Command r-in-Chief of the Japanese Army concerning the reo striction 011 the use of antenna are as follQws: 1. Luis Gomez Alvarez, Mabini, Ermita. 2. ..o\1fredo L. Guerrero, Mabirti, Ermita. 3. Mercedes M. Micheiny, M. H. del Pilar, Ermita . 4. Fritz Wagner, Dewey Boulevard, Ermita. 5. T. J. Nihill, Dewey Bouleval'd, Ermita . MILITARY POLICE OF THE IMPERIAL JAPANESE FORCES

[14]


eCtlOO

8. Exectttive Orders b), the Chairman of the Exemtive Commission

OFFICE OF THE CHAIRMAN OF THE EXECUTIVE COMMISSION MALACAI~"A N

PALACE

BY THE CHAIRMAN OF THE EXECUTIVE COMM IS SION EXECUTIVE ORDER NO. 14 SUPPLEMENTING THE RULES GOVERNING THE APPOINTME NT OF SUBORDINATE OFFICIAr.S ANiD EMPLOYEES . Pursua nt to authority vested in me as Head of the Central Administ1:ative Organization by O\'der No. 1 of t he' Commander-in-Chief of the Imperial J apanese FOl'ces in the Philippines, the following regulatiortS supplementing the rules governing the appointlnent of subordinate officials and employees in the Central Administrative Organization are hereby prescribed: I . The ranking officials in the bureaus a nd offices r eferred to in Section 55 of Executive Order No. 4 dated F ebruary 5, 1942, whose appointment by the Commissioner concerrred requit'es t he a pproval of the Chairman of the Execu tive Commission, shall be understood to include all positions the salaries of which are within the l'ange from the minimum of Grade 3 to the maximum of Grade 1 prescdbed in Executive Order No. 11, dated F ebruary 27, 1942. 2. The determination as to whether a position is h ighly technical or primari ly cortfidential in character shall be made by the Chairman of the Executi ve Commission upon the recommendation of t he Salary Committee created by Executive Order No. 11, dated February 27, 1942. 3. Subordinate employees who may be a ppointed by the Commissioner concerned, upon the recommendation of the proper chief or di rector of bur eau or office, pursuant to tbe provisiol1S of Section 56 of Executive Order No.4, dated F ebruary 5, 1942, shall be understood to include all positions 'not included in a ny of the positions mentioned in the preceding two paragt'aphs al1d in sections 52, 53, 54, and 55 of the Executive Order herein mentioned, and the salaries of which are within the range from the minimum of Grade 10 to the maximum of Grade 4. Done in the City of Greater Ma nila, Philippines, this 12th day of March , 1942. (Sg-d.) JORGE B. VARGAS Chai,"man of tile E:l."ccu.tive Com:m.ission

[15]


E XE CU TIVE ORDER N O. 17 EXTENDING TH E TIME TO REGISTER MOTOR VEHICLES AND TO APPLY FOR DRIVERS' LI CENSES U ru:ler the a u thor ity conferred UpOI1 me a s H ead of the Central Administrative Organization by Order No. 1 of the Commander-in-Chief of the Imperia! Japa nese For ces in the Philippines and pursuant to existing law, t he period fo r the ren ewal of the registration of motor vehicles or of !icer/se to drive a ny motor vehicle for the year 1942 without penalty is, upon the r ecom mendation of th e E xecutive Commission, hereby extended to April 30, 1942. Done in the . City of Greater Ma nila, Philippines, this 16th day of March , 1942. (Sgd.) J ORGE B. VARGA S Ch a il ~nalYl. of t he E x ecutive C071lmisSion

EXEClJ,T IVE ORDER N O. 18 EXTENDING T H E PERIOD F OR FILIN G IN COME TAX RETURNS Under the a u thority conferred u pon me as H ead of the Central AdminOrga niza t ion by Or der No. 1 of the Commander-in-Chief of the Imper ial J a pa-nese F OI e's in the Philippi nes a nd pur suant to exi st ing law, the period f or fil ing iru:ome tax r eturns f or the yea r 1941 without penalty by person 01' corporations required under the N ational Internal Revertue Code to fil e such r etu m s on or before Ma rch 1, 1942, is, upon the recommendation of t he Execu tive' Commission, hereby extended to Apr il 30, 1942. With respect to corporations which ha ve desigrtated a fi scal yea r ending on April 30, 1942, or on the last day of a month between Decembe'r 31, 1941, and April 30, 1942, the period f or filing itreome tax returns for such f iscal year wi thout penalty by sa id corporations is also her eby e>.1;ended by t wo months comput ed from the last day of t he sixty-da y period fol\owi r/g t h e close of t he fisca l year. Done in t he City of Greater Manil a, Philippines, this 16th day of March, 1942. (Sgd.) JORGE B. VARGAS Chai" l11l1/1t of the E x ecutive CO'lllilnission

~ strati ve

EXE CUTIVE ORDE R NO. 20 F IXI N G THE DATE OF THE LEGAL HOLIDAYS Un der t he a ll t h o ri t~, conferred upon me a s H ead of the Central Administrative O" ganization by Order No.9 da ted Ma rch ]8, 1942, of the Com-

[16]


mander-in-Chief of the Imperial Japanese Forces in the Philippines and upon the recommendation of the Executive Commission, the following days shall be observed as legal holidays : 1. New Year's Day-The first day of January 2. KigeJ1rsetu-The ele'venth day of F ebruary (Empire or Foundation Day) 3. "Holy Thursday and Holy Friday 4. Tencho-setu-The twenty-ninth da y of April (The Emperor's Birthday) 5. Meiji-setu-The third day of November 6. National Heroes Day- The thirtieth day of November 7. Chri tmas Day-The twenty-fifth day of December 8. Rizal Day-The thirtieth day of December 9. Sundays When any regular holiday of fixed date falls on Sunday, the next su cceeding day shall be observed as legal holiday. Any other day ma'y, in the discretiQn of t he Chairman of the E xecutive Commission with. the approval of the Oommander-in<-Chief of the Imperial Japanese Forces, be declared a s a pecial public holiday. Done in t he City of Greater Manila, Philippines, t his 20th da y of March, 1942. (Sgd.) JORGE B. VARGAS Chairmam. of the E .l路eClttive C01>wdsS';on

EXECUTIVE ORDER NO . 21 PRESCRrBING FORM OF LETTERHEADS FOR USE BY THE CENTRAL ADMINISTRATIVE ORGANS AND JUDICIAL COURTS. Under the a uthority conferred upon me as Head of the Central Administrative Organization by Order No. 1 of the Imperial Japanese Forces in the Philippines, it is hereby ordered that, in the interest of efficiency and eConomy, a uniform style of printing letterheads be adopted for the use of central administrative organs and judicial courts, except the Supreme Court. 1. The printing on letterheads for departments, bu reaus and offices of the Central Administrative Organization sha ll be: (a) OFFICE OF THE CHAIRMAN OF THE EXECUTIVE COMMISSION (b) PHILIPPINE EXECUTIVE COMMISSIO N OFFI CE OF THE CHAIR_ MAN Bureau of ........... . ... . . .................. . ............ . (Imert name of Bur.au or Office) (c) PHILIPPINE EXECUTIVE COMMISSIO N Department of .. . . . . .. . . (Insert name of Department ) (d) PHILIPPINE EXECUTIVE COlll MI SS ION Department of (In sert name of Department) Bureau of .................. ... .... . .. .. ..... .. .......... .. .. . ..... .. . (J.nsert name of Bureau or Office)

[17]


1. The printing on letterheads for all offices of P rovincial, City and Municipal Governments shall be:

(a)

(b)

(c)

PHILIPPINE EXECUTIVE COMMISSIO , Province' of ..................... .. ... ... .. , . ,"" ", . " .. , ', . ,'" ( Il1Sert name of Province) (Name of Provincial Capital ) PHILIPPINE EXECUTIVE COMMISSIO N City of ". "'. " " "', .,.,"""" ', ... ". ,"" ',. , " " ' , . "., '" (Insert name of City) PHILIPPINE EXECUTIVE COMMISSIO N Municipality of ""'.,'. , """ ,., " ',., " ' . "' .... . ,"""',., " (Insert n a me of Municipality) (Name of Province)

3, The printing on lettel'heads fOl' the judicial courts, except the Supreme Cour t, shall be : (a ) PHILIPPINE EXECUTIVE COMMISSION, COURT OF APPEALS (b) PHILIPPINE EXECUTIVE COMMISSION, COURT OF FIRST INSTANCE Pro'vi nee of . (Insert name of Provitl'Ce) (c ) PHILIPPINE EXECUTIVE COMMISSION , MUNICIPAL COURT City of " ""',.,., " """"",.,',.,.,", ',' ,',' ,""""" ,'" (Insert name of City) (d) PHILIPPINE EXECUTIVE COMMISSION, JUSTICE OF THE PEACE COURT Municipality of . , "" " " "" " " " " " , ' . . , ."", ., . ,. " . ..... ,' (Insert name of Municipality) Province of ", ., ',',"", .. , ',. , ",'," " " "",",' ," , ,'," ,',' (Insert name of Province) 4, In the case of envelopes, another line shall be added containing the wor ds " Official Mail." 5, The use of seals containing the coat of arms of the former Philippine Govel'nment is hereby discontinued until other\vise provided for by competent a uthorities. 6, The na mes of officials or employees may not be printed on official sta tionery, ' 7. This Order is not to be understood as prohibiting the use of form s now in stock 01' already ordered until exhausted: Provided, however , That the words "United States of America" shalI be cancelled or blotted out and the words "Philippine Executive Commission" shall be superimposed over the words "Commor"vealth of the Philippines," 'j'

• .

.

.

.

.

.

.

.

.

.

.

.

.

.

. .

..

[18]

• ... . .

.

. ... .

•. .. .. . . . . . . . . . . .. •


8. The Director of Printing is hereby directed to bring to the attention of the Chairman any pertinent matter affecting the form and style of printing other official stationery n'Ot herein included. Done itt the City of Greater Manila , Philippines, this 25th day of March, 1942.

EXECUTIVE ORDER NO. 23 IMPOSING A TAX ON MANUFACTURERS, PRODUCERS, IMPORTERS, AND DEALERS ON THEIR SALES OF ARTICLES. Pursuant to the authority conferred upon me as Head of the Central Administrative Orgalrization by Orders Nos. 1 and 3 of the Commander-inChief of the Imperial Japanese Forces in the Philippines, and upon the advice of the Director General of the MUitary Administration and the recommendation of the Executive Commission, the fello\ving rules arrd regulations governing the imposition of a tax on manufacturers, producers, importers, and dealers on the·r sales of articles are hel·eby promulgated: SECTION 1. p.,rcentage tax on " ..iginal sales of jewe17-y, toilet p .. el'amlions and othel·s.-There is levied, assessed, and collected once on every original sale, barter, exchange, or similar t'iansaction intended to transfer ownership of, or title' t tbe articles herein below enumerated a tax equivalent to thirty-five l,e .. centum of the gross selling price or gross value in money, exclusive of the tax established in this section, of the' articles so sold, bartered, exchanged, or t ·ansfe .... ed, such tax to be paid by the manufacturer, producer or importer: (a) All articles commonly or commercially known as jewelry, whether real 01' imitation; pearls precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, preciou s metals or imitatiOlts thereof or iVOl·y (not including surgical instruments or silver-plated ·ware, or frames or mountings for spectacl es or eyeglasses); opera glasses; and lorgnettes; (b) Manufacturers of tortoise shells, manufacturer s of coral, manufacturers of amber, and manufacturers of cloisone (not including manufacturers of amber fOl· electrical isolati0l1) and (c) Perfumes, essence's, ex tracts, toilet, waters cosmetics, petroleum jellies, hail' oils, pomades, hairdressings, ha il' restoratives, hail' dyes, and any similar substance, article, 01' preparation by whatsoever name known or distinguished, (except tooth and mouth washes, dentifrices, tooth pastes, and talcum or medicated toilet powders); and atty of the above' which are used or applied or in<tended to be used or applied for toilet purposes. SEC. 2. Percentage tax on original sales of automObiles, sporting goods, J'e/';gm"ato,"s, 1nllsical instl"tt?nents, and othe)"s,,-There is levied, assessed, and collected once only on every origin'Sl sale, barter, exchange, 01' similar transaction intended to transfer ownership of, or title to, the articles hereinbelow

[19]


enumerated, a tax equivalent to thirty pel' centum of the gross selling price or gross value in moll'ey, exclusive of the tax established in this section, of the articles so sold, bartered, e'xchanged, or transferred, such tax to be paid by the manufacturel', producer, or importel' ; (a) Automobile chassis and bodies, the selling price of whcih, exclusive of the tax, does not exceed two thousand five hundred pesos each: Provided, that if the sellirtg price of an automobile, exclusive of the tax, exceeds two thousand five hundred pesos, the excess amount shall be taxed in accorda nce with the provisions of section one hereof, A sale of automobile shall, for the pu rposes of this section, be considered to be a sale of the chassis and of the body togeth er with parts and accessories with which t he same are u sually equipped, (b) Watches and clocks, the value of which exceeds twenty pesos each; marine glasses, field glasses, monocles, binocles, cameras, parts and accessori es of cameras, including camera lenses; photo-enla rgement apparatus and its parts; projector of cinematrograph of not more than sixteen millimeters in width, including cinematographic films of n'Ot more than sixteen millimeters in width, dry plates, photog r aphic fillu s, photographic printing paper, neonsign tubes, and Il'l'i descen,t lamp . (c) Polo ma lets a nd balls; golf bags, clubs and ba ll s; fishing rods a ,l'd reels, chess and checker boa rds and pieces, dice, and mahjong sets. (d) Beauty pa 'lor equipment; steel furniture, such as cabinet, wardl'obe, dressel', boxes, tables desks, stands, chai\'s, stools, etc. (e) Household t'ype mechanical r efrigerators (for single 01' mul tiple cabinet installations) operated with el ect~ i c i ty, gas, kerosene or other means, (f) Mu sical in struments; phonographs; combination radio and phonograph sets; phonograph records; and parts and accessories of the said musical instruJ"llents; and (g) Cartridges or other fOl'ms of a mmUlrition, (except those for caliber .22 firearms): Prov ided, however, That no tax shall be collected on cartl'idges 01' other forms of ammunition sold and delivere'd directly to the Bureau of Con..tabulary and Police for their actual u se or issue, SEC, 3. Percentage tax on o,.iginal .ales of othe,. ",rticles.-There is levied, assessed, and collected once only on eval'y origirl'al sale, bartel', exchange, or similar tra nsaction intended to transfer ownership of, 01' title to, the articles not en umerate'd in sections 1 a l1'd 2 a tax equivalent to three and one-half pel' centum elf the gross selling price 01' gl'oss value in money, exclusive of the tax establi shed in t hi s section, of the articl es so sold, bartered, exchanged, 01' tra nsferred, such tax to be paid by the manufactul'er , pl'oducer , 01' importer: Provicied, That no tax shall be coll ected if the g ross quarterly sal es do not exceed five hundred pesos. SEC. 4, Me,'chand;.e tax on "eta,;l sales of ce"!ain a"ticleB.- In addition to the tax established in section 3 hereof, there is levied, assessed, and coll ected on every retail sale, barter, exchange, or similar transaction intended to transfer ownership of, 01' title to, the articles her einbelow enumer ated a tax equivalent to t wenty pel' cent"." of the gross selling price 01' gross value in money,

[20]


exclusive of the tax established in this section, of the articles so sold, bartered exchanged or transferred, such tax to be paid by the r etail merchant or r etail dealer: Provided, That no tax shall be collected if the' selling price, exclusive of the tax, of the said articles is less tha n the minimum taxable prices enumerated be10w: MINIMUM MERCHANDISE UNIT TAXABLE PRICE (a) STATIONERIES: 1. Fountain pen, paper box, stationery bas ket, sketch pi ece box a nd canves rack ..... . ........ . . ... ... . . . 01' set P 4.00 2. Mechanical pencil, ink, pot, ink stand, pen tray, paper knife, paper weight, pencil-sharpener, piece book stand (book holder), book end, a nd water 2.00 or set color paint ... ... .. . . . .................... . (b) PERSONAL FURNISHINGS: 1. Hand bag; bag ; purse; pocket portfolio; card 4.00 piece case; a nd sheath .. ........... . .............. . 2. Ring, bracelet, ear rings, necklace, pendant, comb, hair ornament, hair pin, hat pin, necktie 1 piece 2.00 'or set pin, buckle, cbain, cuff links, medal a nd fan .. (c) TOILET ARTICLES: Va nity case a nd other toilet container set, brushes piece for toilet use, compact, perfume atonlizer, pow2.00 or-set der box, and othel' containers of toilet articles . . (d) SMOKING ARTICLES: Smoking pipe, smoking' pipe case, tobacco case, ash tray, tobacco set, an'<l c.i gar or ciga r ette mecha- 1 piece nical lighter ................. . ............. or set 2.00 (e) HAT, UMBRELLA, PARASOL, CAN E , a nd WHIPS: 1. Hat, parasol, a nd umbrella . .. . ............. . piece' 4.00 2. Cane a nd whip ........................... . piece 2.00 (f) Suit case, trunks, satchel , portfolio, a lrd similar ¡ pi ece 10.00 articles .................................. . (g) SHOES AND FOOTWEAR: 6.00 1. Shoes ................. . . . ....â&#x20AC;˘............ 1 pail' pail' 2. Other footwear ........................... . 2.00 (h) INTERIOR DECORATIONS: Stand, vase, incense burner, picture frame, wall 1 piece hanger, tapestries, and doll .. ...... ... .... . . . 2.00 01' set (i) ELECTRIC, GAS, AND KEROSENE APPARATUS: Wa shing machine, vacuum cleaner, a h' tonditioning apparatus, stove, water heater (including towel sterilizer, percolator an'<l milk heater), 1 piece cooking apparatus, a nd iron ............... . 4.00 or set

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(j) LIGHTING APPARATUS : piece Chandelier, pendant, bracket, s tand, globe, shade, a nd similar articles used for lighting purposes or set (k) FURN!ITURE: Chiffonier, dra wer, bed, mirror, dresser, desk, table, chair, sofa, stool, screen, wardrobe, hat piece rack, a nd umbrella stand .. . .... .. .......... . or set (1) Lacquer wa r e, earthen and porcelain ware, thermo bottles or jars, and othe r glass wares, provided, that those for chemica l and medical piece el ectric insulation al1'd construction purposes are or set exempted .. . ........ .. ... .. ... . ........ . .. . (m) LEATHER GOODS NOT LISTED IN SEPARATE LIST : piece 1. Clothes... .... .. .. . ... . . . . ... . ........... . pi ece 2. Cushions ..... .. ................... . ... . . . . pair 3. Gloves . ...... ... ......... . ................ . (n) CLOTH, HOSIERY, LACE, FELT, AND THEIR MANUFACTURES, AND SUITS: 1. Clot h : (fl oor coveri ngs exempted ) Less t haI1 24" in width ............ .... .............. . 1 yard 24" or more but less than 36" in' width ..... . 1 yard 36" or more but less than 48" in' }Vidth ...•.. 1 yard yard 48" or more but less t ha n 60" in'with ....... . . 60" or more but less t han 72" in' width . .... . . 1 yard 72" or lnOl'e in' width .... . ............ . . . . . 1 yard 2. H osiery, lace, a nd felt goods in pi eces, except yard floor coveri ngs ... . ... .. ............... ... . 3. Cloth, hosiery, lace, felt al1'd their ma nufactures and suits: t

2.00

20.00

2.00

10.00 2.00 2.00

.70

.85 1.00 1.25

1.50 2.00 1.00

(A) Suit: Provided. That wher e t he cloth and t he ta iloring services are f urnished by different per sons t he tailoring charge shall be subj ect to the tax established in t hi s section if the same, exclusive of the tax, is one-half or more of the' minimum taxable price appeal'i ng below of the suit 01' of the coat, trousers, or vest, as the case may be, which tax shall be' charged by the tailor to the customer. For men's goods: Su it of cloth (wether consistin'g of coat a nd trousers, 01' coat, trousers and vest) ......... .. . Coat .......... .. .... . . ···· · ······ ·· · ······ . Trousel'S .. . . .... .. .... . ....... . ......... . . . Vest . .. . . ... . . ................. .. ....... . . .

[22]

1 1 1 1

suit piece piece piece

12.00 6.00 4.00 2.00


--For women:

(B)

(C)

(D)

(E)

(F)

(G)

1 s uit or 2-piece dress . . ...........•....... . Coat . . ... ..... . . ... ··.·. ··· · · · · ·········· . Shirt, slacks, or riding breeches ........ .... . Overcoat, cape or its like: For men's use ................ . .. .... .. . . . . . For women's use ..... . ..... . . . ...... . ... . Othe,' wearing goods: Shirt drawers, s weatel=, pyj ama, robe, gown, underwear, and its like .. ..... .... ..... .. . . P er sonal furni shings : 1. Necktie, muffler, gloves, han'dkerchief set, socks and stockings . ........ . ........ . ....... . . . 2. Handkerchief . .............. . ............ . . Mattr ess, blanket, traveling rug, mosquito net: Mattress .......... . ..... ... . .. ··········· . Blanket' and travelling rug ............... . . Mosquito net all'd cushion . '..... . .. . .... . . . Curtain, dra))eries, table cloth (including table rurmer) piano runnel', dressi ng table runner, chah' cover and bed spread .......... . .... . Floor covering (including carpet) ... . . .. ... ... . (0) SPORTING GOODS : 1. Ball : ( A) Temns ball, base ball, or hockey . . ... . . (B) Others ...... . . .. . ... . .. . .. ...... ... . 2. Other kinds of sporting goods, including ruck sack ...... . .............. . . ............ . . . .

suit piece piece

8.00 4.00 4.00

piece 1 piece

12.VO 8.00

1 piece

2.00

1 pi ece pair or set 1 piece

20.00 10.00 4.00

piece 1 piece 1 piece

1 sq. yard

pie'ce

4.00 4.00

piece piece

.50 4.00

1 piece, pair, 1 piece

4.00 150.00

piece

200.00

or set (p) Sewing machine .... . ....... .. . .. '.... . ... . (q) Typewrite'r , adding machine, a nd other calculatirrg machines . .... . ...... ....... . . .... . (r) Cakes and confectioneries in conta iners of glass, tin, wood, celluloid, cardboard or similar containers which are ordinarily used in the r etail trade . .. . .. ....... . . .. . .. ... . . .

1.00 .50

2.00 Provided, f,u·ther, That if any article enumerated above is taxable under section 1 or 2 of this law, the taxes established in sa id sections shall be collected and the tax established in this section shall oot be imposed. SEC. 5. Definition of tenIl8.-For the purpose of thi s law: (a) The term "person" sha ll include corporation, partnel·ship, association and other firms. (b) The term "retail merchant" or "retail dealer" shall include every person sellin'g dhectly to the consumer for consumption a nd not for resale: Provided, That where a ma nufacturer, producer, importer, or wholesaler makes

[23]


a direct sale to the purchaser for consumption and not for resale, t he said manufacturer, pl'oducer, importer, 01' wholesaler shall be considered a retail merchant or retail dealer, in respect of his sales to such purchasel·. (c) The term "sale" shall include the lease of a n article : Pl'ovUi.ed, That in the case of a lease, conditiortal sa le, or sale by installment where title to the article sold does not pass until a future date, the tax shall be based upon each installment payment. (d) The term "selling price" shall be construed to mean the total sum paid by the vendee for the goods. It shall include the price of the contain'er with which the article is usually sold. SEC. 6. Tao; c"edit /01' nULte,';als used in the manu/actu"e of a,·ticles.Where the articles are maufactured out of, or sold with, materials subject to tax under sections I, 2, and 3 hereof, the tax, if duly established, shall be credited in favor of the manufacturer Or dealer when he pays the tax on the manufactured articles. SEC. 7. Registl'ation.-Every person subject to tax under section 4 hereof shall, within thhty days after the effective date of this law, register with the Director of Cu toms and Internal Revenue, Revenue Agent or Provincial Treasurer, if in the province, on a form to be furnished by the 'Bureau of Customs and lIl'ternal Revenue. Any person desiring to engage for the first time in business subject to tax under section 4 hereof shall, before engaging in such business, first register with the said officials on a similar form. SEC. 8. Rates of ao; on .a,·licles aZ,'eaclv 'ao;ed und." P";OI' law.-In case any perSON acquired before the effective date of this law from the manufacturer, producer, or importer any article, on which the percentage taxes prescribed in sections 184, 185 and 186 of the' National Internal Revenue Code had already been paid, the sale of such article by such person shall be taxable under this Order at the follo\ving rates: (a) Articles on which the percentage tax prescribed in section 186 of the National IIl'ternal Revenue Code had already been paid, thirty pe,' centum of the gross selling price, if such articles are those now classified in sectiON 1 of this Order. (b) Articles on which the percentage tax prescribed in section 186 of the National Internal Revenue Code had a lready been paid, twenty-five per centun, of the gross sellil1'g price, if such articles are those now classified in section 2 of this Order. (c) Articles on which the percentage taxes prescribed in sections 184 and 186 of the National Internal Revenue Code had already been paid, twenty p.,. centm" of the gross sellil'lg price, if such articles are those now classified in sections 1 an'd 2, respectively, of this Order. SEC. 9. A,·tic/,es not subject to the p,,·centag. 0" merchandise tao;.-The following articles are not subject to the tax imposed in this Order: (a) Articles sold to the Imperial Japanese Anny for its official use and purchased with the War Fund. (b) Articles exported abroad.

[24]


(c) Articles purchased for scientific researches or medical use. (d) Articles subject to the specific tax prescribed in Title IV of the NatiOIl'a1 Internal Revenue' Code. SEC. 10. PQJjJment of 7J,y,.centage and me"chandise taxes.-Report of saleThe taxes prescribed in sections 1, 2 and 4 shall be payable at the end of each calendar month in the amount lawfully due on the business tral1'Sacted during each month; and it shall be the duty of every person conducting a business subje'ct to said tjlxes within thirty days after the end of each calen'dar month, to make a true and complete return of the amaunt of the gross sales during the preceding calendar month and pay the taxes due thereon. The tax prescribed in section 3 shall be payable at the end of each calendar quarter and it shall be the duty of every person conducting a business subject to said tax, within twenty days after the end of each calendar quarter, to make a true and complete return of his gross sales durin'g the preceding calendar quarter and pay the tax due thereon. It shall be' the duty of any person ~etiring from a business, subject to tax under this law, to notify immediately the nearest customs and intern'al revenue officer thereof and, within te days after closing his business, file his return and pay i mediately the tax due thereon. If the return' is not filed within the time fix d above, or if the Director of Customs and Internal Revenue considers the return inconect or inadequate, he shall file a COlTe'ct return and determirre the correct taxable amount due from the taxpayer, and collect the tax immediately, whether or not the time pr scribed herein for the collection of the tax has expired. If the tax is not paid within the time prescribed above, the amount of the tax shall be increased by twenty five per certum the inocrement to be a part of the tax. In case any person makes a false or fraudulem return, or evades or intends to evade the payment of the tax by false or fra'udulent acts, transactions, or entries in his books of account, there shall be added to the tax he evaded or intended to evade a surcharge of five hundred per cen'tum, but in no case shall the surcharge be less than twenty pesos. The amount of the tax together with the surcharge shall" be collected immediately, whether or not the time prescribed for the collection thereof has expired. SEC. 11. Kee7Jing of books and other "ecorels ,路.q"i,路ed.~Every person who is required to pay the tax prescribed in this Order shall keep necessary books of account and other records which the' Commission"'r of Finance, with the approval of the Commander-in-Chief of the Imperial Japanese Army and the Chairman of the Executive Commission, may require by rules and regulations and which may be neces~ary for the accurate determination of the amoUlrt of taxe's due the government. This requirement does not exempt them from keeping other books of accounts required by the National Internal Revenue Code an'<l regulations for purposes of the income tax and other internal revenue taxes. SEC. 12. Issuance of invoices.-Every person subj~ct to tax under sections 1, 2 and 4 of this Order shall, for each sal'e or transfer of merchandise

[25]


enumerated in said sections pl'epare and issue sale 01' commercial invoices, serially numbere'd ilr duplicate, showing among other things, his name, or style, if any, and business address: P)'ol,ided, That in case of sales Or transfers in the amdunt of P50.00 or more, the invoice shall further show the name, 01' style, if aIry, and business address of the pUI·chaser. One copy of the sales invoice shall be issued to the purchase I' who, if engaged in any taxable bus iness, shall keep and preserve the sn me in his place of business for a period of five years from the date of the invoice the othel' copy to be kept and preserved in the place of business for a like period by the pel' on issuing the same. r n the case of those' subject to tax under section 3 of this Order, the issuance of sales invoice is required only on each sale of merchandise valued at three peso 01' more, and only if their gross sales during the last preceding yea I' exceeded twenty thousand pesos. If the tax is pa ssed on to the buyer by the seller, tbe sales invoice must clearly show the amount of the tax which should be billed therein as a separate item from the price of the article, otherwise in computing the tax prescribed in sections 1, 2, 3 and 4, the basis would be the total gross selling price of the said article. SEC. 13. A )ninist....ttiv. ,.emedies for coUection of ta",.-AU administrative, special and Il'eneral provisions of the National II1ternal Revenue Law, including the laws in l:elation to the assessment, remission, collection, and refund of intental r evenue taxes not heretofore specifically repealed and not inconsistent with the provision'S of this Order, are bereby extended and made applicable to all of the 1I0visions of this Order and to the tax herein imposed. SEC. 14. P.1lalti.s f(»)' viola,ti01l8.-Every peI'son who is guilty of aIry delinquency hereInbelow ~pecified, 01' falls within the classes below indicated sball be punished by a fine of not more than P500.00. (a) P ersons who fail to file the retUl'n prescribed in section 10 hereof. (b) Persons who are engaged in business subject to tax prescribed in section 4 a nd who fail to register within the time prescribed in section 7 hereof. (c) Persons who fail to keep books of accounts prescribed in section 11 hereof, or if they keep the necessary books, if they fail to make the correct entries in sa id books. (d) Persons who refuse to give any information required by any customs a nd internal revenue officer 01' make sales statemeltts or obstruct· any customs and internal revenue officer in the performance of his dutie . SEC. 15. Taxpay.rs personally liabl. fo)' violations ot agellts.-In case an'y pl'ovision of this order or regulation promulgated hereunder is violated by an agent, employee, 01' other people related to the taxpayer, such violation, if committed in connection with the business of the taxpayer, shall, u"I••• shown to the oontrary, be deemed to have been committed by the manufacturer, producer, importer, 01' dea ler who shall be punished accordin'gly. SEC. 16. Reglliatiolls-The Commissioner of Finance, ,vith the approval of the Com mander-in-Chief of the Imperial Japanese Army and the Chairman

[26]


of the Executive Commission, shall prescribe and publish all needful rules and regulations for the enforcement of this Order in so far as it relates to the tnxes imposed under this Order. SEC. 17. '"CO)lSi8Ie)l1 pJ"Ol1isio?ls 11tOdif;ed.-Any provision of the National Revenue Code and other Acts inconsi stent with the provision'S of this Order are hereby modified accordi ngly. SEC. 18. Effectivily.-This Order shall take effect on the first day of April, nineteen hundred and forty-two, and shall apply only to the cities arid municipalities comprising the City of Greater Manila. The application of the provisions of this Order to other parts of the Philippine's will be made from time to time by order of the Chairman of the Executive Commission. Done in the City of Greate,' Manila, Philippines, this 27th day of March, 1942.

(EXPLANATION) THE NEW SALES TAX LAW By 'rhe H:onora ble JORGE B. VARGAS Chctirmam of the EruecuUve Com:nt1掳ssion I consider it my duby to inform the taxpaying public that, upon the advice of the Director General 0 the JI<lilitary Administrati0l1 and th e recommendation of the' Executive Comrnis ion, I have just issued an executive order modifying the present sales tax law as it is embodied in the National Internal Revenue Code. The principal PUl'pO es of this executive order are to discourage the use of articles of luxury and to raise additional revelrue necessary to meet the needs of the Central Administrative Orga nization. The executive order retains the principal features of the present sales tax Jaw, except that the rate of tax on articles of luxury ; such as, high-priced automobiles, jeweh'Y, and toilet preparations has been raised from 10 to 35 % of the gross selling price, exclusive of the tax. Similarly, the rate of tax on other al"ticles better known as semi-luxuries; such as, low-priced automobiles, binoculars, beauty parlor equipment, musical in tl'uments, household type l'e路 frigerators, and the like has beel~ raised from 5 to 300/,. The presenlt 31,~ % tax on ordinary articles ha s not been changed. It is, there"fore, evident that while the executive order increases the rate of tax Oil articles of luxury which is justifiable, especiall~' at this time when it would be most unwise to indulge in any kind of luxury, the rate of tax on ordiIrary articles has not been inerea ed. III ract, the pre ent exemptions in relation to sales of articles of llrime necessity, especially foodstuffs, have not been di sturbed. Tt i; well that the principle of ability to pay be observed at all times, so that the tax burden may equitably be distributed amoll'g all classes of peopl e. In this way, we shall also be able to protect the interests of the poor and the needy. In addition, howevel', to the percentage tax of 3'1.: % on the original sales

[27]


of ordinary articles, there is imposed a new tax known as the merchandise tax of 20 % on the' retail seJIirrg price of certain articles; such as, shoes, if the seJIing price is 1'6.00 or mOI'e; hats or umbreJIas, if the price is P4.00 or more; lighting apparatus, if the price is 1'2.00 or more; and other articles mentioned in the executive order. If the l'etail selling price of said articles is less than the minimum taxable prices fixed in the order, no merchal1dise tax is imposed on the sales of said articles. One of the main objects, thel'efore, of the new merchandise tax is to limit indirectly the selling price of ordinary articles ' to r a reasonable' amount which is within the reach of the consuming public. A complete li st of the articles subject to the merchandise tax, together with their res pect ive minimum taxable prices, is to be found in the executive order. Thi s list will be published in the press alld also in official circulars or bulletins to be distributed to taxpayers concerned. The new executive order r ef erred to above wiJI take effect 011 April 1, 1942, and for the present only within the boundaries of the City of Greater Ma nila. It is earnestly hoped that the t axpayer s affected a nd the public in general will a ppreciate t he' reasonableness of t he provisions of the new sales tax law a nd that they will cooperate hea rtily in carrying out the purposes for which the said la w has been promulgated.

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Section 9. G1tiding Principles of Administration Regal'ding Mattel's of Geneml Chal'acte,.: A. In respect of all the lines of administration, it shall be the general policy to rectify the existing tendetrey of relying upon the United States, and to establish the new and renovated Philippines which may, under th.e guidance of the Imperial Japanese FOl'ces, be able to bear the responsibility as a member of the East Asia Co-prosperity Sphere and to carry out such responsibility in practice. B. 111 the execution of administration, the relative' urgency and importance of all the matters concerned shall be properly judged and the principle of "important-matter-first" shall be thoroughly observed . C. In carrying out the administrative policies, the foremost preference shall be given to satisfying the demands of the Imperial Japanese Forces, arId jmportance shall be attached to the maintenance of peace and order. II. Regarding the Depal路tment of Finance and the Budget c<1Id Audi ting Office: . A. In respect of. 11 the.lines of finance, the existing policy of relying UpOll the Umt'\d States sl)all be abandoned, and a new system of finance shall be established, under the guidance of the Imperial Japanese' Forces, in building up the Philippines as a member of the East Asia Co-pl'osperi ty Sphere. B. The new system of finance shall be so arranged a s to meet with the present emergency an'd to re-organize the economic system of the Philippines. C. In making a budget, general expenditures shall be reduced in proportion to the decrease of revenues, and efforts shall be exerted to maintain the equilibrium between revell'Ues and expenditures, whereas importance shall be put upon the maintenance of peace and order and the economic recovery of the country. III. Regarding the Depal'tntellt 0/ the Inte ,.i.,,: A. The utmost importance ;" the a dministration of internal affairs shall be placed in securing and maintaining peace and order, B. The idea of relying upon Europe and America, and, in particular, the idolizatiol1 of the United States shall be eradicated, and the friendship with Japan, based upon the' awakening of the Filipinos as Orientals, shall be fully cultivated. IV. Rega-r ding the Del)al't?Jtent of Education, Health and Public Welfa... : A, The educational renovation shall be clll'ried out in accordarne with the' fUr/damental principles of education as already instructed. 1.

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V.

VI.

Rega"ding tlie Department of Agriculture a,nd Com",e"ce: A. In the execution of industrial administration, the existing policy of relying upon the United States shall be forsaken, supplanting the same with the ideals of establishing the East Asia Co-prosperity Sphere. B. The t'e-organization of all kinds of irl'dustries shall be effected, under a compt'ehensive plan, in order to mee't with the present circumstances, changing from the reliance on the United States to the co-operation with Japan. C. The' liberal industrial policy, which has existed hitherto, shall be rejected, and the emergency or war-time control sball be enforced. Rega"ding the Del1artment of Public WO/'ks and Communication.: A. The principal objectives of the administration of public works arl'd communications shall be to get rid of the existing policy of relying upon the United States, to achieve the fundam ental mission of this country for taking part in the establishment of the East Asia Co-prosperity Spher e and to promote the well-being of the FiJ i pi no people. B. In the execution of the admin istration referred to above, efforts sh all be made to satisfy, first of all, the demarl'ds by the' Imperial Japanese Forces and to adapt t he administration to the requirement of maintaining peace and order and of developing economic reso u rc~s.

The adminis 'a tion referred to a bove shall be executed it1 accordance with the principle's mentioned in the two preceding paragraphs, under comprehensive plan coupled with the "importantmatter-first", so that the personnel , material arl'd funds shall be rationally and efi'iciently utilized . VII. Rega"ding Ihe Depal'lme,,1 of Justice: A. The f undions of the judiciary shall be to make Justice prevail by the strict enforcement of laws and speedy settlement of all legal cases, and to col1tribute to the maintenance of peace and order. B. In order to carry out the above-mentioned fUl1Ctions speCial impOI路tance' shall be attached, in view of the present emergency, to t he detection, prosecution' and judgments of crimes so as to maintain peace and ord er, whereas the settlement of civil cases shall not be neglected. C.

DETAILED INSTRU CTION S BASED ON THE GUIDING PRINCIPLES OF ADMINISTRATION 1.

Regardin g Matte,'s of Geneml Cha"acter: A. In the state administration, a special consideration shall be paid to the matters merl'tioned below: (1) Official di scipline sha ll be enforced strictly. The entire

[30]


B,

personnel shall be ,'equired to pledge their loyalty to the Imperial Japanese Forces, and they shall have self-consciousne'ss as a paragon of the people, (2) Propel' supervision and control over various DepartmeI1ts and Bureaus shall be exercised, so as to insure organic activity of the entire Administrative Organs as well as the uniformity of administrative policies. (3) In the alteration 01' abolition of anoy system 01' organization, or in the legislation, revision, amendment or abolitioll of laws and regulations, it shall be carried out to meet with the new situation, without being shackled by precedents, (4) In putting into practice any system 01' organization 01' in the execution of admini strative policies, caution shall be taken to refrain from resorting to easy courses, an,<! elasticity shall be g iven to such systems and policies to meet \vith the development of the situation, (5) In conducting r especti ve functions, it shall be the primary consideration to demonstrate the highest efficien'Cy, Uiaison a.ui RepOl't: 1. Liaison: There shall be established a close contact with the Office of Japane~e Military Admi ni stration, For matters mentioned below, the ~ffice of J a panese M'litary Admilti stration s hall be informed ana consulted before they will be put into operation: (I) Matt~rs r el ating to important per sonnel; (2) ApPolntment and di smissal of Japanese staffs; (3) Impol'tam matters concerning budgetary and administrative affa irs; (4) Matters, such as the revision 01' abolition of laws and orders, and important statements to be issued by directors of centra l adminish'ative organs 01' by any higher officials; (5) ImportaI1t matters for decision to be taken by diI'ector of central administrative organs or any higher officials; and (6) Such other matters a s are considered necessary by the Office of the Military Administration, 2,

RelJO..t:

On the matteI's mentioned below, a report shall be s ubmitted promptly to t he Office of Japanese Military AdministratiOlr : (l) Matters on which planning, study, 01' investigation have been instructed from the Office of Japanese Military Administration; (2) Actual conditiOlt of the administration of certain matters, which has been instructed from the Office of Japanese Mil itary Adminis tration;

[31]


II.

(3) Matters to be or have been taken up by the meeting of the Executive Commission; and (4) Such other matters as are designated by the Office of Japanese Military AdministratiOlY. Regan'ding the Depa1'/lment of Finance and Budget and Auditing Office: A. Detailed lnst,.uctions: 1. Regarding AdminisV>'ative o.路gants: Offices and personnel shall be reconstituted and reshuffled in order to make necessary adjustment, placing the enhancement of the efficiency of office work as the primary consideration . . 2. Regan'ding Financial Adnninist"ation: (1) All expenditures not urgent nor necessary shall be entirely curtailed with a view to decreasing general administrative expell'ses in accordance with the principle No.2, C. (2) Efforts shall be made to restore the taxation system as prompt as possible, ,vith a view to insuring revenues.

B.

(3) Taxes shall be imposed and collected, for the present, in accordance with the provisions of the existing laws and regulations. Since, however, a cOll'Siderable number of these laws and regulations require amendments from the viewpoint of economic and social policies, (,mendment of the existing laws and regulatioll'S shall e studied and drafted, together with the ways and means of increa ing taxation and 01 imposing new taxes, both of which are urgentl y J1'eeded at present. 3. Regan'ding Banking: (1) As to banks and other financial institutions which are, at present, under the direct control of the Imperial J apall'ese Forces, but whose functions will, by decrees, be placed under the supervision and control of the Department of Finance in future, close supervision shall be exercised, with a view to preventing funds from being used for purposes n'Ot urgent or inappropriate, thus contributing, through financial contl'ol, towards the steady development of the Philippine economy. (2) As to the increase in deposits, special attention shall be paid in order that the Filipin'Os may entertain hopes for future prosperity, and overcome present inconveniences and privations, through the encouragement of their spirit of saving. Uaison and Rep01路t: 1. IAaison: On the matters mentioned below, the office of Japanese Military Administration shall be informed and consulted before they will be p'ut into practice:

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(1) Matters concerning important persormel within the De-

partment; (2) Important matters concerning budgetary, taxation, fin-

ancial and bankill'g administration; (3) Matters, such as revision, amendment

01' abolition of laws and orders, and important s tatements to be issued by directors of central administrative organs or by al1y higher officials; (4) Important matters for decision to be taken by directors of central administrative organs 01' by any higher official s; and (5) Such other matters as are considered l1ecessary by the Advisers. 2. ReIJQ1路t: On the matters mentioned below, a report shall be promptly submitted to the Office of Japan'ese Military Administration: (1) Matters on which planning, study or investigation has been ins tructed fron) the Office of Japa nese Military Administration; (2) Actual condition of the administratiOl~ of certain matters, which has been instructed by the Office of Japanese Milital'y Administration; and (3) Su h othe,r matters as 'e desginated by the Advisers.

III.

Rega"ding DeIJa,路t", nt of the /Oltel'io,': Detailed Inst,~(ction8: 1. Administrative organs, especialIy the provincial administrative organs and their personnel, shaII be reconstituted and r eshuffled in order to make n'ecessary adjustments. 2. A concrete meas ure pertaining to the organization of police system sbaH be established. 3. A concrete and practical measure sball be studied in order that the peaceful intention of the Imperial Japanese Forces may be knowI1 to the Filipinos and that the refugees may go back to their homes as soon as possible. B. liaison and Re]Jo,路t: 1. Liaison: On the matters mentioned below, the office of Japanese Military Administration shaH be ' informed and consulted before they will be put in'to practice: (1) Matters concerning important personnel within the De-

A.

partment ; (2) Important matters concerning budgetary and interI1a1

administration; (3) Matters, such as r evision, a mendments or abolition of

laws and orders, and importal1't statements and instructions to be is ' ued by directors of central administrative

[33]


organs

01'

by any highe.¡ officials;

(~) Important matters for decision to be taken by directors

of central administrative organs or by any hi~h e r offi cia ls ; a nd (5) Such other matter s as a re considered necessary by t he Advisers. 2. Hepo'r/,: O.r the ma t ters men tioned balow, a report shall be promp tly su bmitted to t he Office of Japanese Military Admini tration: ( 1 ) Matters on which planning, stud y or investigation has bet'n instructed from th e Office of J a pa nese Military Admini stl'ati on; (2) Actual conxlition of the Administration of certai n matters, which has been instructed by t he Office of J apanese Military Administloation; a nd (3) Such other matter s as are designa ted by the Advise.' â&#x20AC;˘. IV .

HO(ICI/'(linD Del)(/"/1l1e,,1 oj' Ed1lca.\ioll, H ealth alld P"bHc Welja"e:

A.

D e la.ileel /11 sl l'll etioIl8: 1. Various education'al , health a nd welfare organs sha ll be recon-

stitut d or "eshuffled in ol¡der to ma ke necessary adjustments. 2. Preparations hall be made fo r the prompt re-opening of schools in pursuance of the pl'inciples mentioned in the previ ous instructions. 3. Due atte.rtion s hall be pa id to public sanitation, and all necessary measures shall be taken for the prevention of epidemics. 4. Concerning t he relief of the unemployed, there shall promptly be esta blished definite a nd practical measures, such as employment agencies a nd others. B.

Lia.i801L a.nd R eport, : 1.

L;((,isOIl:

On the matters mentioned below, the Office of J a panese Military Administration shall be informed a nd consulted before t hey will be put into p racti c~: (1) Matter s conceming important persOimel within the Departme nt; (2) Important matter s concerning the administration of budgetary, educational, health and welfare afiairs; (3) Matters, s uch as legislation, revision, amendment 01' a bolition of laws and orders, a nd important statements and instl'Uction'S to be issued by directors of central administrative organs 0" by I\ny higher officials; (4) Important matter s for decis ion to be taken by director s of central administrative ol'gans or by any hi gher officials; and

[34]


(5) Such other matters as are considered ,recessary by the Advise,·s. 2. -Repo,·t: On the matters mentioned below, a report shall be promptly submitted to the Office of Japanese Milita,·y Administration : (1) Matters on which planning, study or investigation has been in'Structed f"om the Office of Japanese Military Administ1'otion; (2)' Actual condition of the administ"ation of certain matters, which ha been instructed by the Office of J apanese Military Administration; and (3) Such other matters as are design"ted by the Advisers. V.

R ega,,.ding the Depa,·tment oj Agl"iclfUure

A.

«lIll COIJIIllCI"Ce:

Detailed Inst,."etio".: 1.

R ega l'ding Adulinistratil'e OrgcLlIs: (1) Bureaus and divisions as well as their personnel shall

2.

3.

4.

5.

be r econstituted and reshuffled i,r order to make necessary adjustments. (,,2) Efforts s hall be made to promptly orga nize and restore various organs, with a view to making orders and ins tructions given to various di stricts in the country thoroughl y carried ou~. R egarding Rice: Efforts shall be exerted to sta bilize an'CI restore the normal conditions of agrarian districts and make the populace attend to t heir industry with diligence, whil e all nccessary measm'es shall be taken, for tbe present, to accelerate the supply of rice to the metropolis. R egarding Rcsu1ltptiol' of WO " k in Liqllil/ Pne/ Pa cto";es a"d Co"t,.ol of P,-ices: With regard to the resumption of work in liquid fuel factories ana the control of prices, the principl e lai d down by t he Commander-in-Chief of the Imperia l J a panese Forces sha ll bc thoroug!!ly observed . Regarding Necessal";es of Life: With "egard to important commoditie- indi s pensa ble to the lives of the Filipino people, the quantities of these goods in stock shall be thoroughly investigated and a deta iled r eport shall be submitted concel'nnig ways and means of insul'ill'g their consta nt supply. Regu,.ding Mining /q,dust,-ies : (1) New applications for mining s hall not be "eceived for the present; (2). The re-opennig of mines the o]lcration of which h"s heen suspended on accomtt of war, s hall be dealt with

[35]


in accordance with the direction of the Office of J apanese Military Administration; and (3). A report shall be submitted on mineral resources, conducting surveys on the kinds, amounts and qualities of minerals. At the same time, researches on mineral industries shall be conducted. 6. Rel'0Tts shall be submitted to the Office of JalJaneSe Milita.·y Ad.nini.tration, making Stu·vey. on Matt ..·• mentioned below: (1)· Methods of diverting export crop~, such as sugar, coconut, abaca a nd others, into other crops; (2) Methods of increasing the production of foodstuffs, such as grains, vegetables, meat and dairy proudcts ; (3) Possibility of cottOl1 growing; and (4) Surveys on commodity prices and cost of living. B.

Liaison and R e!Jo,.t: 1. Liaison: On the matters mentioned below, instructions of the Office of Japanese Military Admini stration shall be obtairred before they will be put into practice: (1) Matters concerrung important personnel within the Department; (2) Matters concernil1'g bl'dgetary affairs and important atters regarding industrial administration; (3) Matters, s uch as legislation , revision, amendment, or abolition of laws and orders, and important statemerrts and instl-uctions to be issued by directors of central administrative organs or by any higher officials; and (4) Such other matters as are considered necessa ry by the Advisers. ~. Report: On' the matters mentioned below, a l'eport shall be promptly submitted to the Office of Japanese Military Administmtion: (1) Matters on which planning, study 01' investigation has been instructed from the Office bf Japanese Military Adrninistration; (2) Actual cOl1'dition of the admi nistration of certain matters, which has been instructed by the Office of J apanese Military Administration; an~ (3) Such other matters as are designated by the Advisers.

VI.

Regardinu the DelJa,.tment of Public W01'ks ancl Communications: A. Detailed Instruction.: 1. Burea us and divisions as well as their personnel shall be reconstituted and reshuffled in order to make necessary adi ustments. 2. The administration of railway a nd wateI' crafts, aviation, elec-

[36]


tricity and communications shall, for the present, be under the supervision and control of the Imperial Japanese Forces; and 3, Matters which come undel' the jurisdictiol1 of bUl'eaus of the said Department but not covered by the pl'eceding paragraph shall be executed in accordance with the principle No, 6 of the Guiding Principles of Administration, B , IAaison and Report: 1. IAaUlon: 011 matters mentioned below, the Office of Japanese Military Administration shall be informed and consulted before they will be put into practice: (1) Matters concerning important personnel within the Department; (2) Importal1t matters concerning the administration of budget, public works and communications; (3) Matters, such as revision, amendment or abolition of laws and order, and important statements and instructions to be issued by directors of cel1tral administrative organs or by any higher officials; ' (4) Important matteI'S for decisions to be taken by directors of central administrative organs or by a ny higher officials; and (5) Such other matters as are considered necessary by the Advisers, 2, Rel,o,'t: On the matters mentioned below, a report shall be promptly submitted, to the Office of the Japanese Military Administration: (1) Matters on which planrring, study or investigation ha s been instructed from the Office of the Japanese Milita r y Admiliistration; (2) Actual condition of the administration of certain matters, which has been instructed by the Offi ce of the J aparrese Militar~ Administration; and (3) Such other matters as are designated by the Advise.' , VII, Regarding the Vepwrt""ent of Justice: A, Vetailed Instn,ctions: 1. Offices and personnel shall be reconstituted or re-shuffled i.1 order to make necessary adjustments, placing the enhancement of the efficiency of office work as the prima,'y consideration, 2, In the despositi0l1 of criminal cases, emphasis sha ll be put on the speedy solution of cases, on giving severe punishments to feloneous criminals and lenient treatment to whoever deserves, So as to deter others from commi tti ng crimes; 3, Crimes committed by taking advantage of the confusion created by the present emergency, shall be severely punished as enemi es of the Filipino people;

[37]


4.

Criminal cases, which are purrishahle as acts in violation of the martial law or proclamations of the Imperial Japanese Forces, shall be promptly transferred to the Japane·se Military Authorities, and necessary cooperation shall be extended to the sa id authorities; and 5. Trial of civil cases, requiring application of laws incons istent with the new situation under the Japanese Military Administration, shall be tempol·a rily suspended. B. Liaison and nepO?·t: 1. Liaison: 0,1 the matters mentioned below, the Office of Japanese MilL tary Administration shall be informed and consulted before they will be put into practice: (1) Matters corrcerning important personnel within the Department: (2) Important matters concerning budgetary and jUdicial administration; (3) Matters, such as revision, amelldment or abolition of laws and or<\ers and impol·tant statements arid instructions to be issued by dire tOl:S of central administrative organs or by any higher officials· (4) Important matters for decision to be taken by directors of cemral administrative organs 01· by any higher officials; and (5) Such oth . matters as are considered necessary by the Advisers. 2. n epO?·ts: On the matters mentioned below, a report shall be promptly submitted ~o the Office of the Japanese Military Admil1istration: (1) Matters on which planning, study or investigation has been instructed by the Office of the Japanese Military Administration; 2) Actual condition of the administration of certain matters, which has been instructed by the Office of the Japanese Military Administration; (3) Crimes committed by taking advantage of the confusion created by the present emergency; (4) Cases concenting Japanese residents; and (5) Such other matters as are designated by the Advisers.

[38]


GREATER EAST ASIA "W4.R BULLETIN December 8th: The Imperial Japanese Navy sank two battleships, serieusly damaged four battle hip, four first class cruisers, and destroyed many planes of the United State,<; in Hawaii. American gun-hoat Pellguin was sunk off G uam Island. Defying heavy enemy resistance, the Imperial Japane..e Forces successfully landed at I<ota Bharu, Malay Peninsula. Decem ber 9th: The Japanese submarines sank a U. S. na,路y transport in Manila Bay. December 10th: Defying' heavy enemy resistance, the Imperial Japanese Forces effected successful landing at a point in Northern Luzon. The combin d (orces of the Japanese Army and avy effected landing at Guam Island. The Japanese Navn.l Air Forces completely destroyed the main forre of the British Asiatic R eet en: the east coast of Malay Peninsula. December 13th: The Imperial Japanese Forces attacking Hongkong completely occupied Kowloon. December 16th : Defying heavy enemy resistance, the combine9 forces of the Imperial Japanese Army and Navy effected successful landing at British North Borneo . Decem ber 18th: The Imperial Japanese Forces effected successful landing at Hongkong. The Imperial Japanese Forces occupied Penang, an important point located ' at tbe west coast of Malay Peninsula. December 20th: Defying enemy resistance, tbe Imperial Japanese Forces effected successful landing at dawn at a point in Mindanao. December 22nd: Large Imperial Japanese Forces effeoted landing at a point in J,uzon. December 23rd: The Imperial Navy's Landing Corps oornpletely occupied Wake [sland.

[39]


December 24th: The Imperial Japanese Forces landed at Lamon Bay in Eastern Lu.zon. Decem ber 25th: Governor-General Young of Hongkong surrendered and the High Command of the Imperial Japanese Forces ordered to stop firing at 7 p.m. Kuching, capital of B?rneo, was completely occupied . Decem ber 28th: A Victor's Parade was held at Hongkong. Ipoh in Malay Peninsula was occupied. Decem ber 29th : Corregidor fortress was heavily bombed. D ecem ber 30th: The Imperial Navy's Aviation Corps heavily bombed Singapore fortress at dawn. D ecember 31st: Kelanta in the Malay Penin ula was occupied. The Imper~al Japa'Oese Units whic~ landed at British )lorth Borneo successfully occupied Brunei. January 1st:

Labuan IslancI, in British North Borneo was completely occupied . .Janua ry 2nd: Manila was completely occupied. January 4th : Rabaul, the capital of New Britain Islands, was heavily bombed. January 6th: K am par, an important point in the west coast of Malay Peninsula, was occupied. Jan uary 8th : U S lAngley was sunk at a point southeast of Johnston Islands. January 9th: The Japanese Navy's Landing Corps effected landing at Masbate, an island located sout h of Luzon. January 11 th: Defying heavy enemy resistance. the Imperial Japanese F'orces landed succes.sful\y at T ara kan , Bom eo and Menado, Celebes, at dawn. '/anuary 12th : TI,e occupation of Menado was completed.

[40]


January 13th: The Imperial Japanese

~aval

Units sank the 1,291 ten Dutch wa rs hip Prin..

Van Omnje. January 14th : Serembau and occupied.

eban in N egri Sumirnn provio(;e in Malay Peninsula were

January 19th: Lieutenant-General Rensuke 150gai was appointed Governor-General of FIongkong. The Imperial I "vy's Special Landing Co rps occupied Rikpa, Celebes. 'ravoy, Burma, was completely occupied. January 22nd: â&#x20AC;˘ Kavcaret, Burma, wns completely occupied. January 23rd.: Landing was effected near Rabaul, Nell' Britain and at !(a bi eng, New [reland. January 2-1th: The combined forces of the Imperial Japanese Army and Navy successfully landed at Balik Papan, Borneo, at dawn. Defying heavy enemy resistance, the Imperial J apanese Forces effected , uccessful landing at ]< endari, Celebes, at dawn. I\abieng, Xew Ireland, and Tawao of Brit ish Borneo fell completely in .'.panese hands. January 25th: Balik Papan, Borneo, was completely occupied. January 26th: Klang, an important point in Mal"y Peninsula, was occupied.

,

January 27th: Landing was effected at Pamangkat. loca~ed at the nort hern end of Born o. January 29th: The Imperial Japanese dest.royers engaged in a fierce naval battle with the British destroyers off Endau ank British destroyer Sanet. Pontianak, an important point in Borneo, was occupie<L January 31st: Complete occupation of Johore-Bharu w88 effected. Moulmein in Burma was also occupied. February 3rd: . The Imperial J apanese Navy's Aviation Corps effected the first air attack on ,Java I sland, shooting down or destroying on t he g.-ouncl eighty five enemy planes.

[41]


February +th: The Imperial Japane.>e :\avy's Aviation Corp' attacked the enemy's main forces accompanied by several destroyers at a point south of J{angeRIl I slands, .1I",a Sea, and sank three enemy crui cro, thus destroying the main forces of the Xetherland East lnclie :\avy. February 5th:

Thirty-four enemy planes lI'ere either ' hot <IolI'n or destl'oyed on the ground at Tjimbalang and Surabaya. The Imperial Kaval Air Forces made a surprisc attack on the enemy convoy at a point near Singapore, setting fire upon a ten thousand ton yes el. A fi rst-class encmy destroyer was sunk in .Java Sea. February 6th: The Imperial Japanese Air Forces carried out fierce attacks upon the airfields in Rangoon, Palembang, and Muntok, Mingaradong in Banka Island, shooting down twenty-eight enemy planes each at Palembang and Muntok, and twelve enemy planes at l\lingaradong. l' ebrua ry 7th : Defying heavy enemy anti-aircraft fire, the Imperial Japanese Air Forces attacked Palen bang airfield, s hooting down or de;'troying on the ground fifty enemy plane. A heavy bombing IVa.;; carried out up n Mingaradong airfield. A communiqu was i ued by the Imperial Headquarters that, in the course of extensive naval operation since th e outbreak of the Greater Ea路t Asia War up to January 31st, the Imperial .Ja p.anese "avalForces sank 01' destroyed tll'enty,nine enemy submarines and fifty-tll'o enemy merchantmen, totaUing thirty-one thousand ton. February 8th: A fierce aerial a ttack W8.il carried out upon Palembang aerodrome, shooting dOlI"D or dest roying on the ground seventeen enemy planes. Defying heavy enemy resistance, the Tmperial Japanese Force- succeeded in crossing the Sal win Hiver in Burma. A comm unique was issued by the Imperial Headquarters that, in the course of extensive operations in Hongkong and South 'cas since the outbreak of the Greater East Asia War, tbe Imperial Japanese Army and Air Forces sank ninetyt wo enemy warships and merchantmen and shot down or destroyed on the ground one thousand thirty-eight enemy planes. Yenl'uary 9th: Tloe Imperial .Ja panese "orces attacking Singapore Island made a new epoch in history by the ' ucce ful cro ing of the Johore trait at 12:20 a.m., the hridge thus falling in to t he bands of the Imperial Japanese Forces. At seven o'clock p.m. Tengeh airdrome was completely occupied. Maccasar, Celebes and Gasmatn, , ew Britain, were completely occupied. The Imperial Japanese .\ir Force ' subjected Batavia to a large scale air raid

[42]


February lOth: Martaban, an important point located at the right bank of Salwin River, was completely occupied. Banjerma..."'5io, Borneo, was com pletely occupied.

February 11th: The Imperial Japanese Forces occupied Bukitima Hill, Singapore Island, and entered ~ingapore city at eight o'clock a. m. on the auspicious occasion of the Empire Day. The Imperial Japanese KaV'fl1 Parachutists made a successful operation at Menado, Celebes. The Imperial Headquarters issued a conun unique that, in the course of extensive operations in Malaya front, the Imperial Japanese Xaval Forces sank two enemy battleships, two destroyers, one army transport, twenty-two merchantmen and either shot down or destroyed on the ground one hundred twentyfour planes. February 12th: The Imperial Japanese Air Forces carried out a surprise attack upon a group of enemy merc antmen preparing to Hee from Singapore Harbor, and sank one ten thousand to class, one three thousand ton class, two seven thousand ton class and nine one thousand ton class enemy merchantmen. February 13th: The Imperial J8 anese Air Forces attacked Palembang airfield, -hooting down or destroying on the ground nine enemy planes. February 14th: The Imperial Japanese Army Parachutists succeeded in a surprise landing at Palem bang, Sumlltra. February 15th : At seven-fifty p.m., Lt..-Genel'Sl Percival, ConunaLlder-in-Chief of the Bl'itish Forces, surrendered unconditionally. There were around seventy th.ree thousand war prisoners (twenty-eight generals) including Lt.-General Percival. The cOLlUOunique was i ued by the Imperial Headquarters that in the course of extensive naval operations in Malaya the Imperial Japanese Kaval Forces sank aIle light cruiser of Alexa type, one auxiliary cruiser, one submarine, two gunboats, one minelayer, one transport, one merchantma.n of thirty-thousand ton class, one merchantman of eight thousand ton cia..--s, four merchantmen of five thousand ton class nnd two merchantmen of three thousand ton class; ca used serious damages on one 1\ etherland East Indies cruiser, one des troyer, two urmy transports, ten merchantmen and one torpedo boat; and caused the agroumling of one minelayer and one merchantman. Defying hea.vy enemy resista.nce, the Imperial Japanese Forces etIC<'ted landing at .. point neal' Muntok and occupied Pangkal Pinang, an important point of Banea Island.

[43]


February 16th: The Imperial Japanese Naval Forces completed t he occupation of Singapore Harbor. Beginning with this day, Singapore has been renamed "Shonan". City of Birin in Burma was occupied. Two enemy cruisers were either sank or agrounded and two large size enemy merchantmen were unk at a point south of Gaspar Strait. February 17th: The Imperial Japanese 'aval vessels reached Palembang, Sumatra. The Imperial Japanese Air Forces that staged air raid upon Keepang, Dutch Timor, sank one enemy merchantman of th ree thousand ton class. Five enemy warships and merchantmen were either sunk or captured off the coast of Sumatra. February 18tb: Defying enemy resistance, the Imperial Japanese Forces succeeded in crossing Birin \{iver, Burma. The 1m erial Japane e Kaval Air Forces staged a heavy air raid upon Soerabaya, shootin down thirteen American warplanes and inflicting many direct hits upon five enemy destroyers hiding within the said harbor. Without blo dshed, the Imperial .Japanese Forces occupied Islands situated at a point south 0 Shonan. l~ebruary

19th: The combined forces of the Imperial Japanese Army and Navy completed occupation of Denpasar, Bali. The Imperial Japanese Naval Air Forces carried out a series of air raids upon Port Darwin, Australia, shooting down or destroying on the ground twenty-Six enemy planes, sinking or inflicting serious damages On fourteen enemy warships and merchantmen, thereby causing great shock upon Britain and Australia. Five enemy flyi ng fortresses were destroyed on the ground at a point in Bali Island. Heavy air raid was staged by the Imperial Japanese Air Forces at Bawean Island, situated at a point north of Soerabaya. The Imperial Japanese Army Air Forces attacked, in defianc~ of heavy enemy anti-au'craft fire, Buitenzorg air base, situated at a point south of Batavia, shooting down or destroying on the ground a total of twenty-seven American and Netherland East Indies plane'. Nineteen enemy planes were destroyed in a raid over Bandoing airfield.

February 20th: The Imperial Japanese Govemment issued a statement concerning the new operations in Portuguese TilDor. The Imperial Japanese Naval Squadron consisting mainly of destroyers encountered the enemy naval squadron composed of American and Dutch cruiB-

[44]


ers and destroyers, at Lombok Strait, and after a severe naval engagement, ank four enemy destroyers and inflict ed serious damages upon the Dutch cruisers of Java type and Tromp type, and one destroy",'. . The Imperial Japanese Forces occupied T enjong Karali, situated at t he southeastern part of Sumatra. The Imperial Japanese Parachuti ts carried out a surpri e attack agai n at a point nea.r Koepang. Dutch Timor. The combined fo rces of the Imperial J apanese Army and Navy effected landing at Koepang and Delhi. The Imperial Japanese Army Units operating in Pintong I sland occupied two points of the said island without bloodshed. An airbase in Delhi was also completely occupied. The Imperial Japanese Air Forces carried out a heavy air raid over 1\:arijiana airbase in western Java, shoo t ing down or destroying on the ground twentyseven American and Dutch planes. February 21st: The third raid over Port Darwin, Austmlia, was carried out. A unit oHhe Imp~rial Japanese Navai Air Forces, in ;. suicidal attack upon a strong euem naval unit which included an aircraft carrier, inflicted serious damages upon the aircraft carrier (which was believed to have been sunk) and another warsltip. Feb. 22nd: The Squadrons 0 the Imperial Japanese Air Forces carried out heavy air raids ~pon various enemy airfields in Java and Burma, shooting down or destroying on the ground a total of thirty-nine American, British and Dutch planes. Fehruary 23rd: Lahat, located about eighty Rilometers southeast of Palembang, Sumatra, was occupied, at which point an Imperial J apanese sea plane, after a dogfight, shot down an enemy three-motored flying boat. February 24th: The Imperial Japanese submarines bom barded a point eight lcilometers north of Santa Barbara, California, thus terrifiying the American people. The Imperial Japanese Naval Units stationed at "Otori" I land (formerly Wake Island) successfully counter-attacked the enemy fleet, consisting of one aircraft carrier, two cruisers.and six destroyers, setting fire on a cruiser. scoring direct hits upon a first class cruiser and a destroyer and sbooting down five enemy planes. The Imperial Japanese Forces bombed Port Moresby, New G uinea. The Imperinl Japanese Air Forces raided, by surprise, various airfields in Java, shooting down or destroying on the ground a tot.al of s.ixty-eight enemy planes. The units of the Imperial Japanese Air Forces which carried out air raids on Batavia scored direct hits on a light cruiser and two merchantmen of three thousand tons.

[45]


Another unit of the Imperial Japanese Air Forces bombed and sank two Dutch merchantmen at a point SGuth of Ampan Island. The Imperial Japan~e Forces captured a Dutch merchantman and a tanker at a point near Timor. Fehruary 25th: In a raid on Kalijatjic a ir base of western .Java, the Imperial Japanese Air Forces either shot down or destroyed on the ground a total of thirty-seven enemy planes. In a raid on Mandalay and Mingaradong aerodromes in Burma, the Imperial Japanese Air Forces either shot down or destroyed on the ground a total of thirty-four ene,my planes. February 26th: Heavy raids were conducted along all enemy hases in Java. February 27th: The Imperial Naval Squadrons operating in Java Sea successfully sank one enemy cruiser and three destroyers in a major naval engagement with the main forces of Allied 'in Southwestern Pacific Fleet, in Java Sea at six p.m., and continued mop iug up operations. The 1m perial Headquarters issued a comm uDiq ue that, iD the course of exteDsive aerial 0 erations carried out over Dutch East IDdies and New Guinea since February LOth up to the 18th of the same month, the Imperial JapaDese Naval Air Forces shot down or destroyed on the ground a total of ninety-nine American, Brit路ish and Dutch planes. February 28th: Intercepting the thirteen enemy planes coming from Australia, the Imperial J a panese Naval Air Forces hot all of them down at a point south of Java Sea.

[46]


Official Directory of the Philippine Central Administrative Organs

Offi ce of Chairman of The

JORGE

B.

V /\.RGA

M alaCBlian Palace

Executive Commission

Office of Execu ti vc Secreta ry to the Commission

- do-

SERA Fl1' l\IJ A H ,H I U 1'

- do-

Budget and Aurliting Office BureRu of Ci vii Service

JOS E GIL

Bureau of Purchase

PLACIDO

- d o-

IV1.\I':\

and Supply Bureau of Printing

:\a ric Bldg. 732 Eva ngelista Former Bureau of Prison!" Azcarraga

PABLO L u Q.\ S

Governmen t Owned or

Malaealian Palace

Controlled Corporations

(DE PARTMENT OF TH E I NT E IUOR ) Comllli

~ ioner's

Office

BEXIGNO

S.

AQu"IO

Bureau of Local Govern-

Legi. lative Building, P adre Burgos St. - do-

ments

Bureau of Constabulary and Police

.JOSE DE LOS RE\~E 5

- do-

Bureau of the Census and , tatistics

LEON M "\ . GONZ.\ LES

- do-

Bureau of Religious Affairs

ENGRAC IO

A.

FADRio;

- do229 .Juan Luna, Binondo

Allien Hegistration, Vital Statistics and Civ il Registry

The Records of the former

Former Bureau of Prisons

Bureau lmmigration

Azcarraga

[47]


(DEPARTME T OF FI ANCE) Comnlissioner's Office

A~TONI0 DE LA

ALAS

Dept. of Finance I31dg. , P. Burgo St.

BUI路eau of Customs and Internal Revenue

BIBIANO L. MEER

Dept. of Finance Bldg., P. Burgos St.

Bm-eau of Treasury

A. S. DE LEON

Philippine National Bank Bldg., Escolta St.

Bureau of Financing

PEDRO DE JESUS

Dept. of Finance Bldg., P. Burgos St.

Government Service Insurance System

L .. R. SALVOSA

210 General Solano

Philippine Charity Sweepstakes

FABL-\N R. MrLLAR

National Charity Taft Avenue

I31dg. ,

(DEPARTMENT OF JUSTICE) ecretary's Offi ce

JOSE P. LAUREL

Aduana St., Jntramuros

Bureau of Justice

SIXTO DE LA COSTA

87 General Luna St.

Supreme Court

JOSE YULO

Ayuntamiento Bldg., Cabildo St.

Court of Appeals

JOSE G. GENEROSO

In front of The Cathedral, General Luna St.

Court of First Instance of Manila

Araullo Arellano and Ateneo Bldgs., Arzobispo St.

Munici pal Court and Fiscal of Manila

City Hall

(DEPARTMENT OF AGRICULTURE AND COMMERCE) Secretary 's Office Bllreau of Agricultuml Administration

RAFAEL R. AWNAN .HILARION SILAYAN

Legislative Bldg., Manila -do-

Bureau of Plant and Animal Industry

JOSE S. CAM US

692 San Andres, Malate, Manila. (Pandacan Manila)

Bureau of Lands

JOSE P . DANS

Oriente Bldg., Manila

[48]

Binondo,


Bureau of Forestry and Fishery

FLORENCJO TAMESIS

244 Juan Luna, ManUa

Bureau of Science

ANGEL S. ARGUELLES

Taft-Herran, ManUa.

Bureau of Commerce and Industries

CORNELIO BALMACEDA

101 Echague, Manila

Bureau of Mines

QUlruCO ABADILLA

Science Bldg., Herran Manila.

Weather Bureau

PA BLO CA LASSIG

406 Padre Faura, Manila

(DEPARTMENT OF EDUCATION, HEALTH AND P UBLIC WELFARE) Commissioner's Office

CLARO M . RECTO

Bureau of Public Instruction

GABRIEL M.~RA LAC

University of The PhiJip-

BIENVENIDO M. GONZA LES

pines

(Taft Avenue) Philippine Normal School -do(Taft Avenue) P hilippine Normal School

Bureau of Private Education

CELEDONIO SALVADOR

- do-

Bureau of Physical Education

REGINO R. YLANAN

Vito Cruz Rizal Memorial Stadium

Bureau of Health

EUSEBIO AGUILAR

(Taft Avenue) Philippine Normal School

Philippine General Hospital

ANTONIO G. SISON

Taft Avenue

National Library

EOLOGIO B. RODRIGUEZ

Institute of N "tional Language

JAIME DE VEYRA

Padre Burgos Legislative Building Taft Avenue Philippine Kormal School

Bureau of Puhlic Welfare

HILARIO LARA

-do-

(DEPARTMENT OF PUBLIC WORKS AND COMMU KlCATIONS) Commissioner's Office

QUINTIN P AREDES

3rd Floor, P ost Office

Bureau of Publio Works Bureau of Communications Bureau of Transportation Bureau of Public Utilities Office of Metropolitan Wat. nyo rks

VICENTE FRAGANTE

.]th Floor, Post Office

JUAN Rmz JOSE GARRIDO CARLOS ALVEA H

AMBROS lO MAGSA YSA Y

[49]

Post Office Building 3 ..d [o'ioor, Post Office 4 th Floor, P o t Offi ce 176 Arroceros St.


m 11 +:m ll l .ffi[\+~::S o ~ }l2i~-u r+)R\ '-~

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Official Journal of the Japanese Military Administration Vol. No. 2  

Official Journal of the Japanese Military Administration Vol. No. 2