According to Article 37 of the Attorney Regulation Act (as amended in 1941) and Article 12 of the Enforcement Rules of the Attorney Regulation Act (as amended in 1941), the term “legal clerk” refers to judicial personnel who are appointed based on the provisions of Article 44 of the Regulations of Court Organization and are responsible for legal matters.　As a result, a clerk, also known as an accounting clerk, who is appointed by a budgetary, accounting, or statistics agency and who does not deal with legal matters is not a legal clerk as referred to above because an accounting clerk is only responsible for accounting matters even though she/he is employed by a court.