In cases where exhibits are discovered and secured, two observers shall be set up. Article 40 (Storage of Exhibits) The storage of exhibits shall be done by the institution that handles the case record and the criminal case. Exhibits that are difficult for the institution handling the criminal case to store shall be sealed and stored with the institution concerned and a certificate of custody shall be received and attached to the case record. Precious minerals collected shall be stored with a bank and a certificate of custody received, and cash shall be deposited in the bank account concerned at the bank and a temporary deposit certificate shall be received and attached to the case record. Article 41 (Transfer of Control of Exhibit) In cases where a criminal case is sent to the detective, investigator or court of another institution, the exhibits will be handed over together with the case record. Exhibits that have already been returned or handed over to the owner or the institution concerned or exhibits where it is not appropriate to transfer control shall have their basis document handed over together with the inspection report. Article 42 (Reasons for Treatment of Exhibits at the Stage before Case Closure) Exhibits that are rotten or may be spoilt may be returned to the owner or handed over to the institution concerned even if it is before the criminal case is closed by decision of a detective or investigator or the ruling of a judge. Among exhibits that are not required to be confiscated, the goods that the owner or possessor must use may be returned to the owner even if it is before that case is closed by decision of a detective or investigator or the ruling of a judge if no interference is caused to the handling of the criminal case. In this case, he or she shall be informed that the exhibit returned must not be disposed of or modified at will before the closure of the criminal case. Article 43 (Method of Treatment of Exhibits) A detective or investigator who wishes to return or hand over an exhibit shall draft a written decision and receive the approval of the prosecutor and a judge shall draft a ruling. In cases where an exhibit has been returned or handed over, a confirmation document shall be received from the institution concerned. Exhibits treated before a criminal case is closed shall be secured with their characteristics, state or traces with things like an inspection report or a photo and shall be attached to the case record with the basis document. Article 44 (Treatment of Evidence of a Closed Criminal Case) A detective, investigator, prosecutor, judge or court that has closed a criminal case shall confiscate or discard exhibits that cannot be returned to the victim and the other exhibits shall be returned to the victim or handed over to the institution concerned and shall state that fact in the written decision, ruling, or judgment. In this case, a confirmation document shall be received