Preservation and Utilization Measures
To guarantee the preservation and utilization of designated National Treasures, a set of measures was laid down in the "Law for the Protection of Cultural Properties" of 1950. These direct measures are supplemented by indirect efforts aimed at protecting the built environment (in the case of architecture), or techniques necessary for restoration works.
The owners or managers of a National Treasure are responsible for the administration and restoration of the work. Should the property be lost, destroyed, damaged, altered, moved, or ownership be transferred, they must advise the Agency for Cultural affairs. Alterations to the property require a permit, and the agency is to be notified 30 days in advance when repairs are conducted.(§ 43). If requested, owners must supply information, and report to the commissioner of the Agency for Cultural Affairs, regarding the condition of the property (§ 54). If a National Treasure is damaged, the commissioner has the authority to order the owner or custodian to repair the property; if the owner is non-compliant, the commissioner may carry out repairs. If a National Treasure is to be sold, the government retains the first option to buy the item (§ 46). Transfers of National Treasures are generally restrictive, and export is prohibited.
If subsidies were granted to the property, the commissioner has the authority to recommend or order public access or a loan to a museum for a limited period.(§ 51). The requirement that private owners must allow access or cede rights to the property has been considered a reason that the properties under supervision of the Imperial Household Agency have not been designated as a National Treasure, with the exception of the Shōsōin. The Imperial Household Agency considers that Imperial properties have sufficient protection, and do not require additional protection provided by the Law for the Protection of Cultural Properties. The government satisfies scientific and public interest in cultural properties by a system of documentation, and through the operation of museums and centres for cultural research.
Protection measures are not limited to the responsibilities of ownership. Apart from the prestige gained through the designation, owners are entitled to advantages such as local tax exemption, including fixed assets tax, special property tax, and city planning tax, as well as reduction of national taxes applied to the transfer of properties.
The Agency for Cultural Affairs provides owners or custodians with advice and guidance on matters of administration, restoration, and the public display of National Treasures. The agency promotes local activities aimed at the protection of cultural properties, such as activities for the study, protection, or transmission of cultural properties. A custodian can be named for a National Treasure (usually a local governing body) if the following circumstances exist: the owner cannot be located, the property is damaged, adequate protection of the property has not been provided, or public access to the property has not been allowed.
The government provides grants for repairs, maintenance, and the installation of fire prevention facilities and other disaster prevention systems. Subsidies are available to municipalities for purchasing land or cultural property structures. Designated properties generally increase in value. The budget allocated by the Agency for Cultural Affairs in fiscal 2009 for the "Facilitation of Preservation Projects for National Treasures and Important Cultural Properties" amounted to 12,013 million yen or 11.8% of the total budget of the agency. Enhancements of Cultural Properties Protection, including the former contingent, were allocated 62,219 million yen, or 61.0% of the total budget.
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