The OTIT conducts the following operations in order to achieve the purposes specified in Article 57:

①The OTIT may entrust part of the operations set forth in the preceding Article (excluding the operations set forth in item (i) of the same Article, and operations incidental thereto) with the authorization of the competent ministers.

②The provisions of Article 80 and Article 81 apply mutatis mutandis to a person entrusted with the operations under the preceding paragraph (or their officers, if that person is a corporation), the relevant person's employees, and other persons engaging in the entrusted operations.

①When the OTIT commences its operations, it must prepare a statement of operation procedures and obtain the authorization of the competent minister. The same applies if the OTIT intends to modify that statement of operation procedures.

②The statement of operation procedures set forth under the preceding paragraph must include the matters prescribed by order of the competent ministry.

①If the OTIT finds it to be particularly necessary in conducting its operations and makes a request, the National Government or a local government may deliver the necessary materials to the OTIT or make them available for viewing by the OTIT.

②If the OTIT finds it necessary in conducting its operations, it may request the head of a national administrative organ, the head of a local government, or other executive agencies to provide materials, present opinions, give explanations or otherwise cooperate as necessary.

The fiscal year of the OTIT commences on April 1 of each year and ends on March 31 of the following year.

①The OTIT must prepare a budget and business plan for each fiscal year, and obtain the authorization of the competent ministers prior to the commencement of that fiscal year. The same applies if the OTIT intends to modify that budget and business plan.

②If the competent ministers intend to give the authorization set forth under the preceding paragraph, the competent ministers must consult the Minister of Finance in advance.

①The OTIT must prepare a balance sheet, profit and loss statement, other documents specified by Order of the competent ministry, and the annexed detailed statements thereof (hereinafter referred to in this Article as "financial statements") for each business year, and must submit them to the competent ministers within three months of the end of that fiscal year and receive their approval.

②If the OTIT submits the financial statements to the competent ministers pursuant to the provisions of the preceding paragraph, it must attach thereto a business report for that fiscal year, a report of its accounts based on its budget classification, and the inspectors' written opinion on the financial statements and report of its accounts.

③If the OTIT receives the approval of the competent ministers pursuant to the provisions of paragraph (1), it must give public notice of the financial statements in the Official Gazette without delay, and must keep the financial statements, business report, report of its accounts, and the inspectors' written opinion set forth under the preceding paragraph (hereinafter referred to in this Article as "financial statements, etc.") at each office, and must make them available for public inspection for a period of time prescribed by order of the competent ministry.

④Financial statements, etc., may be prepared in the form of an electronic or magnetic record (meaning a record in the electronic form, magnetic form or any other form not recognizable to human perception to be used in information processing by computers, as specified by Order of the competent ministry; the same applies hereinafter).

⑤If the financial statements, etc., are prepared in the form of an electronic or magnetic record, the OTIT may take the measures specified by order of the competent ministry as measures enabling information recorded in that electronic or magnetic record available to the general public by electronic or magnetic means (meaning means specified by order of the competent ministry using an electronic data processing system or other information and communication technology), at its office. In that case, the financial statements, etc., are deemed to have been kept and made available for public inspection pursuant to the provisions of paragraph (3).

①If a profit arises in the calculation of profits and losses for a fiscal year, the OTIT must thereby offset any loss carried over from the previous fiscal year, and any surplus that may remain even after offsetting the loss must be kept as reserve funds.

②If a loss is incurred based on the calculation of profits and losses for a fiscal year, the OTIT must account for the loss by reducing the amount of the reserve funds prescribed under the preceding paragraph, and if there is any deficit remaining thereafter, the OTIT must account for the amount of deficit as a loss carried forward.

③The OTIT may allocate the reserve funds specified in the provisions of paragraph (1) to expenses required for the operations set forth in Article 87, within the limits of the amount specified in the budget.

①The OTIT may make short-term borrowings with the authorization of the competent ministers if it is necessary to allocate funds to expenses required for its operations.

②The short-term borrowings under the preceding paragraph must be reimbursed within the fiscal year concerned; provided, however, that if the short-term borrowings cannot be reimbursed due to a lack of funds, only the amount that cannot be reimbursed may be refinanced with the authorization of the competent ministers.

③The short-term borrowings that have been refinanced pursuant to the provisions of the proviso to the preceding paragraph must be reimbursed within one year.

④If the competent ministers intend to give the authorization set forth under the provisions of paragraph (1) and paragraph (2), the competent ministers must consult with the Minister of Finance in advance.

⑤The OTIT may neither make long-term borrowings nor issue bonds.

The government is to grant the OTIT the amount of money equivalent to the expenses required for its business, within the limits of the budget.

The OTIT must not invest any surplus funds arising in the course of its operations other than through the following means:

Beyond what is provided for in this Act, the necessary maters for the enforcement of the provisions of this Section are provided for by order of the competent ministry.

①The OTIT is supervised by the competent minister.

②If the competent minister finds it necessary for the enforcement of this Act, they may issue an order as necessary for the supervision of the OTIT's operations.

①If the competent minister finds it necessary for the enforcement of this Act, they may order the OTIT to submit a report on its operations, or may have officials enter the OTIT's offices to inspect the OTIT's books, documents and other items.

②The provisions of Article 13, paragraph (2) apply mutatis mutandis to the on-site inspection under the preceding paragraph, and the provisions of Article 13, paragraph (3) apply mutatis mutandis to the authority under the preceding paragraph.

Changes to the OTIT's articles of incorporation do not come into effect without the authorization of the competent ministers.

①If the OTIT is dissolved and there are residual assets even after it has paid its debts, the OTIT must distribute them to each contributor in amounts proportionate to the amount of each capital contribution.

②Beyond what is provided for in the preceding paragraph, matters concerning the dissolution of the OTIT are provided for separately by law.