Cabinet Order on Countervailing Duty

(Definitions)

Article 1.The term “supplier”, “supplying country”, “specified goods” or “amount to be refunded” as used in this Cabinet Order means the supplier, supplying country, specified goods or amount to be refunded, as defined respectively in paragraph (1) or (29) of Article 7 of the Customs Tariff Act (hereinafter referred to as “the Act”).

(Japanese industry)

Article 2.The Japanese industry provided for in paragraph (1) of Article 7 of the Act shall mean those Japanese producers whose collective output of the like goods (i.e., goods of the same kind as the imported goods at issue) constitutes a major proportion of the total production of such like goods in Japan.
(2)The Japanese producers referred to in the preceding paragraph shall not include those producers who have any of the relationships as set forth in the following and those producers who imported the goods at issue or the like goods on or after the day six months preceding the date on which the request prescribed in paragraph (5), (18) (including the case where applied mutatis mutandis pursuant to paragraph (28) of Article 7 of the Act) or (23) of Article 7 of the Act was made (or, in the case where no such request prescribed in the said paragraphs was made, but where investigation referred to in paragraph (6), (19) (including the case where applied mutatis mutandis pursuant to paragraph (28) of the said Article) or (24) of the said Article is conducted, the date on which such investigation is initiated, instead of the date on which the request was made), unless the quantities of imports of the goods at issue or the like goods are small; provided, however, that this does not apply to the case where the producer having any of the relationships as set forth in the following has produced evidence to demonstrate that the effect of such relationships is not such as to cause the producer to behave differently from other producers not having such relationships, or to the case where the producer who imported the goods at issue or the like goods has produced evidence to demonstrate that the main part of his business relating to such imported goods at issue and the like goods is the production of such like goods in Japan, if this assertion is found to be duly substantiated by the evidence:
(i)relationships in which the producers directly or indirectly control suppliers or importers of such imported goods;
(ii)relationships in which the producers are directly or indirectly controlled by suppliers or importers of such imported goods;
(iii)relationships in which the producers are directly or indirectly controlled by a third person who directly or indirectly controls suppliers or importers of such imported goods;
(iv)relationships in which the producers, jointly with suppliers or importers of such imported goods, control directly or indirectly a third person.

(Persons having an interest in the Japanese industry)

Article 3.Persons having an interest in the Japanese industry as provided for in paragraphs (5), (18) and (23) of Article 7 of the Act shall be the following:
(i)Japanese producers of the like goods or organizations composed of direct or indirect members of Japanese producers of such goods (hereinafter referred to as “producers, etc. concerned” in this item, the next Article and Article 7) (in the case of organizations of the producers, etc. concerned, limited to organizations in which more than one member of the direct or indirect members is Japanese producers of such goods; the same applies in the next Article), provided that the collective output of such goods produced in Japan by such producers or direct or indirect members of such organizations accounts for one-fourth or more of the total output of such goods in Japan;
(ii)labor unions of which the direct or indirect members are composed of those engaged in Japan in the production of the like goods (in the next Article and Article 7 referred to as “labor union concerned”), provided that the collective number of the direct or indirect members engaged in such production accounts for one-fourth or more of the total number of the persons engaged in such production.
(2)Producers deemed not to be included in the Japanese producers pursuant to the provision of paragraph (2) of the preceding Article shall not be included in the Japanese producers referred to in item (i) of the preceding paragraph, whereas the persons engaged in the production of the like goods of the producers who are deemed not to be included in the Japanese producers pursuant to the provision of paragraph (2) of the preceding Article shall not be included in the members referred to in item (ii) of the preceding paragraph.

(Procedures for seeking imposition of countervailing duty, etc.)

Article 4.A person who requests the Government to impose countervailing duty pursuant to the provision of paragraph (5) of Article 7 of the Act (hereinafter in this paragraph referred to as “applicant”) shall submit to the Minister of Finance a document stating the following matters, accompanied by sufficient evidence for the fact of imports of subsidized goods and the fact of material injury, etc. to a Japanese industry caused by such imports, as provided for in the said paragraph:
(i)the name and address of the applicant;
(ii)descriptions, brands, types and characteristics, of such goods;
(iii)the supplier or supplying country of such goods;
(iv)circumstances under which the applicant is to be recognized as being the person having an interest in the Japanese industry, as provided for in paragraph (1) of the preceding Article;
(v)a summary of the fact of imports of subsidized goods and the fact of material injury, etc. to a Japanese industry caused by the imports, as provided for in paragraph (5) of Article 7 of the Act;
(vi)if the applicant requests that any part of the matters stated in the document submitted or the whole or part of the evidence produced (hereinafter in this Article referred to as “evidence, etc.”) be treated as confidential, such request and the reason therefor;
(vii)details of support given by the producers, etc. concerned or the labor union concerned for the request made by the applicant pursuant to the provision of paragraph (5) of Article 7 of the Act;
(viii)any other relevant matters.
(2)With respect to countervailing duty imposed pursuant to the provision of paragraph (1) of Article 7 of the Act, if an uninvestigated supplier provided for in paragraph (13) of Article 7 of the Act (hereinafter in this paragraph referred to as “applicant”) requests, pursuant to the provision of the said paragraph, the Government to alter or abolish such countervailing duty, he shall submit to the Minister of Finance a document stating the following matters, accompanied by sufficient evidence demonstrating the fact that the amount of countervailing duty to be imposed on goods pertaining to the applicant differs from the actual amount of subsidies for such goods:
(i)the name and address of the applicant;
(ii)descriptions, brands, types and characteristics, of the specified goods pertaining to the countervailing duty;
(iii)circumstances under which the applicant is to be recognized as being the uninvestigated supplier, as provided for in paragraph (13) of Article 7 of the Act;
(iv)a summary of the fact that the amount of countervailing duty to be imposed on goods pertaining to the applicant differs from the actual amount of subsidies for such goods;
(v)if the applicant requests that the evidence, etc. be treated as confidential, such request and the reason therefor;
(vi)any other relevant matters.
(3)With respect to countervailing duty imposed pursuant to the provision of paragraph (1) of Article 7 of the Act, if a person requests, pursuant to the provision of paragraph (18) of the said Article, the Government to alter or abolish such countervailing duty (hereinafter in this paragraph referred to as “applicant”), he shall submit to the Minister of Finance a document stating the following matters, accompanied by sufficient evidence demonstrating that there is a change in circumstances as set forth in item (i) or (ii) of paragraph (17) of the said Article:
(i)the name and address of the applicant;
(ii)descriptions, brands, types and characteristics, of the specified goods pertaining to the countervailing duty;
(iii)the supplier or supplying country of the specified goods pertaining to the countervailing duty;
(iv)circumstances under which the applicant is to be recognized as being the person provided for in paragraph (18) of Article 7 of the Act;
(v)a summary of any changes in circumstances as set forth in item (i) or (ii) of paragraph (17) of Article 7 of the Act;
(vi)if the applicant requests that the evidence, etc. be treated as confidential, such request and the reason therefor;
(vii)details of support given by the producers, etc. concerned or the labor unions concerned for the request of the applicant as prescribed in paragraph (18) of Article 7 of the Act if the applicant is the person who has an interest in the Japanese industry as provided for in paragraph (1) of the preceding Article;
(viii)any other relevant matters.
(4)With respect to the period of time specified under paragraph (7) of Article 7 of the Act, pertaining to countervailing duty imposed pursuant to the provision of the said paragraph, if a person requests, pursuant to the provision of paragraph (23) of the said Article, the Government to extend such period of time (hereinafter in this paragraph referred to as “applicant”), he shall submit to the Minister of Finance a document stating the following matters, accompanied by sufficient evidence demonstrating the likelihood that the subsidized imports of the specified goods and the fact of material injury, etc. to a Japanese industry caused by such imports will continue or recur after expiry of the specified period of time, as provided for in paragraph (23) of the said Article:
(i)the name and address of the applicant;
(ii)descriptions, brands, types and characteristics, of the specified goods pertaining to the countervailing duty;
(iii)the supplier or supplying country of the specified goods pertaining to the countervailing duty;
(iv)circumstances under which the applicant is to be recognized as being the person having an interest in the Japanese industry, as provided for in paragraph (1) of the preceding Article;
(v)a summary of the likelihood that the subsidized imports of the specified goods and the fact of material injury, etc. to a Japanese industry caused by such imports will continue or recur after expiry of the specified period of time, as provided for in paragraph (23) of Article 7 of the Act;
(vi)if the applicant requests that the evidence, etc. produced be treated as confidential, such request and the reason therefor;
(vii)details of support given by the producers, etc. concerned or the labor unions concerned for the request of the applicant as prescribed in paragraph (23) of Article 7 of the Act;
(viii)any other relevant matters.
(5)Paragraph (3) applies mutatis mutandis to the case where the undertaking accepted under the first sentence of paragraph (9) of Article 7 of the Act (including the case where applied mutatis mutandis pursuant to the first sentence of paragraph (15), paragraph (21) or paragraph (25) of the said Article and the case where paragraph (21) of the said Article is applied mutatis mutandis pursuant to paragraph (28) of the said Article) is requested to be altered (including alteration of the effective period of time) under paragraph (18) of the said Article, as applied mutatis mutandis pursuant to paragraph (28) of the said Article.
(6)If any of the evidence, etc. produced pursuant to the provision of the preceding paragraphs is found appropriate to be treated as confidential (hereinafter in this Article referred to as “confidential evidence, etc.”), the Minister of Finance shall request the person who has produced such evidence, etc. to submit a document containing the confidential evidence, etc. in a summary form which is not required to be treated as confidential.
(7)If a person who has been requested to submit a document referred to in the preceding paragraph considers that the confidential evidence, etc. provided for in the said paragraph cannot be so summarized, he shall submit to the Minister of Finance a document stating that fact and the reason therefor.
(8)In cases where a person who has been requested to submit a document pertaining to the confidential evidence, etc. pursuant to the provision of paragraph (6) fails to submit the document prescribed in the preceding two paragraphs or where the contents of the document submitted by the person pursuant to the provision of the preceding two paragraphs are found inappropriate, the Minister of Finance may elect not to examine such confidential evidence, etc.
(9)In cases where the Minister of Finance finds it inappropriate to treat, as confidential, any of the evidence, etc. produced pursuant to the provision of paragraphs (1) to (5) which a person who has produced requests to be treated as confidential, the Minister shall promptly notify that person of his findings and the reason therefor. In this case, if that person does not withdraw his request for treating the evidence etc. as confidential, nor does he submit any document containing a summary of the evidence, etc. deemed appropriate, the Minister of Finance may elect not to examine the evidence, etc. which has been requested to be treated as confidential.
(10)If the Minister of Finance elects, pursuant to the provision of the preceding two paragraphs, not to examine the evidence, etc. produced under paragraphs (1) to (5), he shall promptly notify in writing the person who has produced the evidence, etc. of that fact and the reason therefor.

(Notification of initiation of investigation, etc.)

Article 5.In cases where a decision has been taken to initiate an investigation referred to in paragraph (6), (14), (19) (including the case where applied mutatis mutandis pursuant to paragraph (28) of Article 7 of the Act) or (24) of Article 7 of the Act (hereinafter simply referred to as “investigation”, except in Article 11, paragraph (1) (excluding the items thereof) of Article 13 and Article 15), the Minister of Finance shall promptly notify in writing the persons who are recognized as being the directly interested persons of that decision and the matters set forth in the following, and shall also give, in the official gazette, a public notice thereof (the “directly interested persons” as used in this paragraph means the suppliers of the goods covered by the investigation or the organizations thereof (provided that the majority of their direct or indirect members are suppliers of the goods covered by the investigation), the importers of the goods covered by the investigation and the organizations thereof (provided that the majority of their direct or indirect members are importers of the goods covered by the investigation), the applicant pertaining to the investigation (i.e., the person who made a request prescribed in paragraph (5), (13), (18) (including the case where applied mutatis mutandis pursuant to paragraph (28) of Article 7 of the Act) or (23) of Article 7 of the Act; the same applies in this Article) and other persons who are recognized by the Minister of Finance as being the persons having a particular interest in the investigation; hereinafter the same applies):
(i)the name and address of the applicant;
(ii)descriptions, brands, types and characteristics, of the goods pertaining to the investigation;
(iii)the supplier or supplying country of the goods pertaining to the investigation;
(iv)the date of initiation of the investigation;
(v)the period to be covered by the investigation;
(vi)a summary of the matters covered by the investigation;
(vii)the time limit for production of evidence and testimony prescribed in the first sentence of paragraph (1) of Article 7, for inspection of evidence, etc. prescribed in paragraph (1) of Article 8, for statement of opinions prescribed in paragraph (1) of Article 9 and for provision of information prescribed in paragraph (1) of Article 10;
(viii)any other relevant matters.
(2)In cases where notification is made to the directly interested persons pursuant to the provision of the preceding paragraph, the Minister of Finance shall send them (excluding the applicant) a written notification provided for in the said paragraph, together with copies of the documents and evidence submitted pursuant to the provision of paragraphs (1) to (5) of the preceding Article (excluding parts of the documents and evidence which are, by nature, deemed appropriate to be treated as confidential or which have been submitted by the applicant as confidential information).
(3)In the case where a request prescribed in paragraph (5), (13), (18) (including the case where applied mutatis mutandis pursuant to paragraph (28) of Article 7 of the Act) or (23) of Article 7 of the Act was made, if it has been decided not to initiate an investigation, the Minister of Finance shall promptly notify the applicant in writing of that decision and the reason therefor.

(Extension of the investigation period)

Article 6.In cases where a decision has been taken to extend the investigation period pursuant to the provision of the proviso to paragraph (7) of Article 7 of the Act (including the case where applied mutatis mutandis pursuant to the first sentence of paragraph (15) of the said Article) or the proviso to paragraph (20) of the said Article (including the case where applied mutatis mutandis pursuant to paragraph (25) or (28) of the said Article), the Minister of Finance shall promptly notify the directly interested persons in writing of that decision, the investigation period so extended and the reason for such extension, and shall also give, in the official gazette, a public notice thereof.

(Production of evidence, etc.)

Article 7.In the case where an investigation has been initiated, any interested persons (i.e., the directly interested persons, and the producers, etc. concerned (in the case of organizations of the producers, etc. concerned, limited to those organizations in which majority of the direct or indirect members are Japanese producers of such goods) and the labor unions concerned (provided that the majority of their direct or indirect members are those engaged in Japan in the production of the like goods) other than the directly interested persons; hereinafter the same applies) may, within the time limit set forth in item (vii) of paragraph (1) of Article 5, as notified or publicly notified pursuant to the provision of the said paragraph, produce evidence or give testimony to the Minister of Finance with respect to the facts provided for in paragraph (6) or (14) of Article 7 of the Act, the changes in circumstances provided for in paragraph (19) of the said Article (including the case where applied mutatis mutandis pursuant to paragraph (28) of the said Article) or the likelihood provided for in paragraph (24) of the said Article. In this case, any person who produces evidence or gives testimony shall submit in writing the fact which he intends to prove by evidence or testimony and, if he requests the evidence or the testimony to be treated as confidential, such request and the reason therefor.
(2)If the Minister of Finance finds it necessary during the investigation period, he may request the interested persons to produce evidence or give testimony with respect to the facts provided for in paragraph (6) or (14) of Article 7 of the Act, the changes in circumstances provided for in paragraph (19) of the said Article (including the case where applied mutatis mutandis pursuant to paragraph (28) of the said Article) or the likelihood provided for in paragraph (24) of the said Article. In this case, if a person who produces evidence or gives testimony requests such evidence or testimony to be treated as confidential, he shall submit a document stating such request and the reason therefor.
(3)In cases where any interested person seeks to give testimony prescribed in the first sentence of paragraph (1) or where he is requested to give testimony pursuant to the provision of the first sentence of the preceding paragraph, the Minister of Finance shall notify the interested person in writing of the date and time, and the place, of the hearing of the testimony and of any other matters necessary for such hearing.
(4)In cases where the Minister of Finance has requested any interested persons to produce evidence or give testimony pursuant to the provision of the first sentence of paragraph (2), the decision referred to in Article 10-2 (excluding any decision taken before such evidence or testimony is requested) and the decision referred to in Article 12 shall be taken only after the evidence has been produced or the testimony has been given; provided, however, that this does not apply to the case where the interested person fails to produce evidence or to give testimony, within a reasonable period of time.
(5)Paragraphs (6) to (10) of Article 4 apply mutatis mutandis to the evidence produced, or the testimony given, pursuant to the provision of the first sentence of paragraph (1) or (2).

(Inspection of evidence, etc.)

Article 8.In the case where an investigation has been initiated, the Minister of Finance shall, within the time limit set forth in item (vii) of paragraph (1) of Article 5, as notified or publicly notified pursuant to the provision of paragraph (1) of the said Article, provide the interested persons with the opportunities to inspect the evidence produced under the proviso to paragraph (2) of Article 2, the documents or evidence submitted under paragraphs (1) to (5) of Article 4, the evidence produced under the first sentence of paragraph (1) or (2) of the preceding Article, the documents or any other evidence recording the testimony given under the preceding Article (excluding documents and evidence which are, by nature, deemed appropriate to be treated as confidential, documents and the evidence which are submitted by interested persons as confidential information and documents which record the testimony given as confidential information), or the documents submitted under paragraph (6) or (7) of Article 4 or the second sentence of paragraph (9) of the said Article (including the case where applied mutatis mutandis pursuant to paragraph (5) of the preceding Article) (referred to as “evidence, etc.” in the next paragraph).
(2)A person who inspects the evidence, etc. pursuant to the provision of the preceding paragraph shall submit to the Minister of Finance a document containing a list of the evidence, etc. which he intends to inspect and the circumstances under which he is to be recognized as being an interested person.

(Statement of opinions)

Article 9.In the case where an investigation has been initiated, the interested persons, the industrial users of the goods pertaining to the investigation or the representative consumer organizations of such goods may, within the time limit set forth in item (vii) of paragraph (1) of Article 5, as notified or publicly notified pursuant to the provision of the said paragraph, submit their opinions in writing to the Minister of Finance with respect to the matters pertaining to the investigation. However, the representative consumer organizations may submit their opinions only in cases where such goods are marketed for retail sale.
(2)If the Minister of Finance finds it necessary during the investigation period, he may request the interested persons, the industrial users of the goods pertaining to the investigation or the representative consumer organizations of such goods to submit their opinions in writing with respect to the matters pertaining to the investigation.

(Provision of information by industrial users and consumer organizations)

Article 10.In the case where an investigation has been initiated, the industrial users of the goods pertaining to the investigation or the representative consumer organizations of such goods may, within the time limit set forth in item (vii) of paragraph (1) of Article 5, as notified or publicly notified pursuant to the provision of the said paragraph, provide information in writing to the Minister of Finance with respect to the matters covered by the investigation. However, the representative consumer organizations may provide information only in cases where such goods are marketed for retail sale.
(2)The Minister of Finance may, if he finds it necessary during the investigation period, request the industrial users of the goods pertaining to the investigation or the representative consumer organizations of such goods to provide information in writing with respect to the matters covered by the investigation.

(Notification of provisional decision, etc.)

Article 10-2.In cases where an investigation referred to in paragraph (6) of Article 7 of the Act has been initiated, if it has been decided that the fact of imports of subsidized goods and the fact of material injury, etc. to a Japanese industry caused by such imports are presumed as provided for in paragraph (9) or (10) of the said Article, the Minister of Finance shall notify the directly interested persons of such decision and the matters which constitute the basis for such decision, and shall also give, in the official gazette, a public notice thereof.

(Offering of undertakings, etc.)

Article 11.If any authorities of the supplying country or exporters, of the goods pertaining to the investigation referred to in paragraph (6), (14), (19) (including the case where applied mutatis mutandis pursuant to paragraph (28) of Article 7 of the Act) or (24) of Article 7 of the Act intend to offer undertakings to the Government pursuant to the provision of paragraph (8) of the said Article (including the case where applied mutatis mutandis pursuant to the first sentence of paragraph (15), paragraphs (21) and (25) of the said Article, and the case where paragraph (21) of the said Article is applied mutatis mutandis pursuant to paragraph (28) of the said Article; the same applies in Article 14), they shall submit to the Minister of Finance a document stating their intention, the details of the undertakings to be offered and, if they wish to have the investigation referred to in paragraph (6) of Article 7 of the Act completed, such wish.
(2)In cases where the undertaking prescribed in the preceding paragraph has been accepted under the first sentence of paragraph (9) of Article 7 of the Act (including the case where applied mutatis mutandis pursuant to the first sentence of paragraph (15), paragraphs (21) and (25) of the said Article and the case where paragraph (21) of the said Article is applied mutatis mutandis pursuant to paragraph (28) of the said Article; the same applies in paragraph (5)), the Minister of Finance shall promptly notify the directly interested persons in writing (a) of such acceptance and the details of such undertaking (excluding any part of the undertaking which is, by nature, deemed appropriate to be treated as confidential or which has been submitted as confidential information by the authorities of the supplying country or exporters who have offered the undertakings and (b), in cases where it has been decided to discontinue the investigation referred to in paragraph (6) of the said Article, of that decision, the reason for such decision and the date on which the investigation is to be discontinued, or, in cases where it has been decided to continue the investigation, of that decision, and shall also give, in the official gazette, a public notice thereof.
(3)In the case where the investigation prescribed in paragraph (6) of Article 7 of the Act has been completed after the undertaking offered, pursuant to the provision of paragraph (8) of the said Article, by the authorities of the supplying country or exporters of the goods pertaining to the investigation was accepted under the first sentence of paragraph (9) of the said Article, if the Government finds that the facts provided for in paragraph (6) of the said Article exist with respect to the imports of such goods, the undertaking so accepted shall remain effective, whereas if the Government finds that such facts do not exist, then such undertaking shall cease to be effective. However, the undertaking shall remain effective if the findings that such facts do not exit have been made due in large part to the existence of such undertaking.
(4)In cases where the findings referred to in the preceding paragraph have been made, the Minister of Finance shall promptly notify the directly interested persons in writing of the fact that the undertaking accepted under the first sentence of paragraph (9) of Article 7 of the Act remains effective or has ceased to be effective, as the case may be and of the reason therefor, and shall also give, in the official gazette, a public notice thereof.
(5)In addition to the case where the undertaking ceases to be effective pursuant to the provision of paragraph (3), when the undertaking accepted under the first sentence of paragraph (9) of Article 7 of the Act ceases to be effective, the Minister of Finance shall promptly notify the directly interested persons in writing of that fact and the reason therefor, and shall also give, in the official gazette, a public notice thereof.

(Disclosure of essential facts before making final decision)

Article 12.The Minister of Finance shall, with reasonable period of time before making a decision as to whether countervailing duty is to be imposed pursuant to the provision of paragraph (1) of Article 7 of the Act or whether countervailing duty imposed pursuant to the provision of the said paragraph shall be altered (including alteration of the period of time specified under the said paragraph) or abolished, notify the directly interested persons in writing of the essential facts which constitute the basis for such decision.

(Notification of imposing countervailing duty, etc.)

Article 13.In cases where a decision has been made to impose countervailing duty pursuant to the provision of paragraph (1) of Article 7 of the Act, to alter (including alteration of the period of time specified under the said paragraph) or abolish countervailing duty imposed pursuant to the provision of the said paragraph or to take the measure prescribed in paragraph (10) of the said Article, or where the period of time specified pursuant to the provision of paragraph (1) of the said Article has expired (excluding the case where the investigation referred to in paragraph (24) of the said Article is being conducted; hereinafter the same applies in this paragraph), the Minister of Finance shall promptly notify the directly interested persons in writing of that fact and the matters set forth in the following, and shall also give, in the official gazette, a public notice thereof:
(i)descriptions, brands, types and characteristics, of the goods specified under paragraph (1) or (10) of Article 7 of the Act;
(ii)the supplier or supplying country of the goods specified under paragraph (1) or (10) of Article 7 of the Act;
(iii)the period of time specified pursuant to the provision of paragraph (1) or (10) of Article 7 of the Act (if countervailing duty imposed pursuant to the provision of paragraph (1) of the said Article is to be abolished, the date of such abolition shall be included);
(iv)the facts found by investigation and the conclusions derived therefrom (except where the period of time specified under paragraph (1) of Article 7 of the Act has expired);
(v)in addition to imposing countervailing duty pursuant to the provision of paragraph (1) of Article 7 of the Act, if a decision has been taken to impose countervailing duty pursuant to the provision of paragraph (3) of the said Article, the goods covered by such decision and the reason therefor;
(vi)any other relevant matters.
(2)In cases where, as a result of the investigation, a decision has been taken not to impose countervailing duty under paragraph (1) of Article 7 of the Act or not to alter (including alteration of the period of time specified under the said paragraph) or abolish countervailing duty imposed pursuant to the provision of the said paragraph, the Minister of Finance shall promptly notify the directly interested persons in writing of that decision and the matters set forth in the following, and shall also give, in the official gazette, a public notice thereof:
(i)descriptions, brands, types and characteristics, of the goods pertaining to the investigation;
(ii)the supplier or supplying country of the goods pertaining to the investigation;
(iii)the facts found by the investigation and the conclusions derived therefrom;
(iv)any other relevant matters.
(3)The preceding paragraph applies mutatis mutandis to the case where it has been decided to discontinue an investigation (excluding the case where it has been decided to discontinue the investigation pursuant to the provision of the second sentence of paragraph (9) of Article 7 of the Act). In this case, the term “the facts found by the investigation and the conclusions derived therefrom” in the preceding paragraph shall be read as “the facts found at the time of discontinuance of the investigation and the reason for discontinuance of the investigation”.

(Consultations, etc. on investigation)

Article 14.The Minister of Finance, the Minister having jurisdiction over the Japanese industry provided for in paragraph (1) of Article 7 of the Act (hereinafter in this Article referred to as “the Minister having jurisdiction over the industry”) and the Minister of Economy, Trade and Industry shall, if it is found necessary to initiate an investigation, notify each other of that fact. In this case, the Minister of Finance, the Minister having jurisdiction over the industry and the Minister of Economy, Trade and Industry shall keep in close contact with each other (including transmitting from the Minister of Finance to the Minister having jurisdiction over the industry and the Minister of Economy, Trade and Industry copies of documents submitted pursuant to the provision of paragraphs (1) to (5) of Article 4 and paragraph (1) of Article 11) with respect to the investigation (including the handling of the results of the investigation) and the undertaking offered under paragraph (8) of Article 7 of the Act, and any determination on important matters involved shall be made after having consulted with each other.

(Refund)

Article 15.An importer who seeks refund of countervailing duty pertaining to the specified goods pursuant to the provision of paragraph (29) of Article 7 of the Act shall submit a written request for refund, stating the amount of countervailing duty to be refunded and the basis for calculation of such amount, accompanied by sufficient evidence which justifies his request for such refund, to the Director General of Customs having jurisdiction over the place of importation of such specified goods. In this case, the Director General of Customs shall transmit a copy of the written request and the evidence to the Minister of Finance.
(2)The second sentence of the preceding Article applies mutatis mutandis to the case where the investigation referred to in paragraph (30) of Article 7 of the Act has been initiated.
(3)In cases where a decision has been taken to extend, pursuant to the provision of the proviso to paragraph (31) of Article 7 of the Act, the investigation period referred to in paragraph (30) of the said Article, the Minister of Finance shall promptly notify in writing the person who made the request pursuant to the provision of paragraph (29) of the said Article of that decision, the investigation period so extended and the reason for such extension.
(4)The Minister of Finance shall, when the investigation referred to in paragraph (30) of Article 7 of the Act has been concluded, notify the result of the investigation to the Director General of Customs, and the Director General of Customs shall, based on that notification, refund without delay countervailing duty in an amount up to the amount pertaining to the request or notify in writing the importer who has made the request that his request is unsubstantiated.

(Referral to the Council on Customs, Tariff, Foreign Exchange and other Transactions)

Article 16.If it is, on the basis of the result of investigation, found necessary to impose countervailing duty pursuant to the provision of paragraph (1) of Article 7 of the Act, to alter (including alteration of the period of time as specified pursuant to the said paragraph) or abolish countervailing duty imposed pursuant to the provision of the said paragraph, or to take the measure under paragraph (10) of the said Article, the Minister of Finance shall promptly refer the matter to the Council on Customs, Tariff, Foreign Exchange and other Transactions.