Reports of Income.—Every day each brothel keeper is obliged to report his gross income, and number of guests entertained, to the Director.

Charges.—An entertainments tariff, legibly written, must be conspicuously displayed in every guest-chamber. This table must also include the prices of various refreshments provided. Persons who accompany guests, but who do not engage a woman, are charged half the amount of the highest fee charged for a woman.

Exhibition of Women.—Women may not be publicly exhibited in the “cages� after 1 o’clock a.m. from November to April, or after 2 o’clock a.m. from May to October; and in case of pregnancy are forbidden to practice their calling for three months before and after parturition.

Medical Expenses.—Brothel-keepers are required to pay daily to the accountant of the Guild for transmission to the hospital the charges incurred in consequence of any of their women undergoing medical treatment.

Brothels who may use Tea-Houses.—Brothels employing women whose fee is Yen 1.50 (U.S. $.75 or 3/- sterling) may do their business through tea-houses, but they are obliged to pay a commission to the latter.

Insurance of Accounts.—As an insurance against loss the brothel-keepers pay to a separately organized office, called the “Uke-harai-jo� one per cent of the amount of money received from tea-houses, and in return for this premium the “Uke-harai-jo� guarantees the tea-house accounts. All monies due to the brothels by tea-houses are paid to the “Uke-harai-jo� and not direct, and should any tea-house fail to meet its liabilities all business with such defaulting establishment is discontinued until settlement is made. In case of the tea-house people having committed any improper act, the brothel-keepers may boycott the tea-house and refuse to do business with its proprietors.

Expenses to be Defrayed by Brothel-Keepers.—Brothel-keepers have to bear the following expenses: (1) of the Yoshiwara Hospital; (2) of the office for the inspection of venereal diseases; (3) of the Director’s office; (4) of emergencies; (5) of displays and shows; (6) of meetings; (7) of salaries of Director and employees; (8) reserve fund. These expenses are estimated and passed by the Consulting Committee in May and November each year, and notified to the brothel-keepers through the Director. In January and July of every year the Director prepares and submits accounts for the previous term. A supplementary budget may be passed by the Consulting Committee, but if the expenditure is for an object not contemplated in the eight items mentioned above, the sanction of a general meeting of brothel-keepers must be obtained.

Accounts for Medicines.—Accounts for medicine must be settled at the latest by the 25th of each following month, but these drugs are supplied to members at half-price as compared with the prices charged by ordinary physicians to the general public.

Tea-house-keepers.—Introducing-tea-house-keepers appoint by ballot a Consulting Committee, two accountants and several nemban (“year guards.�) General meetings of tea-house-keepers are convened by the Director in accordance with resolutions of the Consulting Committee. Members of the tea-house fraternity deposit Yen 50 as a guarantee that they will pay accounts due to the brothels with whom they deal. The members must join the Uke-harai-jo or “clearing house� of the Guild, and all monies are paid to the brothels through its medium, and not direct. A commission of 10 (ten)% is charged to brothel-keepers on the gross sums of money paid to the latter by the tea-houses, but this is subject to alteration by agreement between the Committee and the brothel-keepers. Monthly statements of accounts relative to the number of guests, money received for refreshments and geisha fees, etc., must be sent to the Director by the 3rd of each following month. When tea-houses fail to meet their liabilities in respect to brothel accounts, the “clearing-house� (uke-harai-jo) makes good the amount, and the defaulter is either suspended or expelled.

Duties of Prostitutes.—Prostitutes belonging to the Guild are required to “take care of their health, be economical, and use their leisure time in study, sewing, etc., to the end that they may be prepared to resume their normal position in society.� They are expected to dress like ordinary women when outside the brothel-quarter, to maintain good relations with their comrades, to treat their guests fairly and show proper respect towards them, and not to refuse acceptance of guests unless for “valid reasons.�