<p>This paper aims to clarify the details on procurement of Hiroshima Branch of Tax Training Center (former Miyajima Hotel) which had been national property. Hiroshima Prefecture had acquired the right to use and ordered repair of this building to renovate at foreign accommodation. During the transition of national property to non-national property under usage of B.C.O.F, stakeholders who had ownership and usage rights of this building and administrative organizations involved in the occupation policy had claimed various issues about procurement conditions.</p>