It is concluded that in Japan most of the risks for dealing with existing utilities during construction of public works by the government (central, local and their extra-departmental bodies) are, in principle, taken by the client and the contractor is not required to take such risks.

The General Accounting Act, which was enacted in 1889 in principle, regulates all public works by the government and their extra-departmental bodies in Japan. Japan in those days, which is more than 100 years ago, could be considered an undeveloped country. It did not have sufficient modern infrastructure which would be essential for modernisation and development of such a country. Thus in order to achieve steady and faster development and modernisation it was obvious and important for the government and its related bodies to exercise strong initiatives in improving the infrastructure. The General Accounting Act in Japan was provided reflecting the concept that everything should be strictly led by public agencies . In the course of events, it is quite natural for the original ordering and contracting systems and procedures for public works to be provided by the government to use such concept.