A as defined by the Japanese government's Law for the Protection of Cultural Properties is a part of the Cultural Properties of high historical or artistic value such as structures, paintings, sculptures, handicrafts, calligraphic works, ancient books, historic documents, archeological artifacts and other such items created in Japan. All objects which are not structures are called "works of fine arts and crafts. Considered by the Japanese government to be, like all Cultural Properties, a precious legacy of the Japanese people, they are protected in various ways, and their export is either controlled or forbidden. Tangible Cultural Properties can be Designated or Registered. The two terms imply different terms of protection under the law. Designated Tangible Cultural Properties To protect Japan's cultural heritage, the country's government has established with the Law for the Protection of Cultural Properties a under which it selects important items and designates them as Cultural Properties, imposing restrictions to their alteration, repair and export. The law then categorizes Cultural Properties according to their characteristics. Concrete items of high historical or artistic value such as structures, paintings, sculptures, handicrafts, calligraphic works, ancient books, historic documents, archeological artifacts and other such items are classified as Tangible Cultural Properties. All objects which are not structures are referred to as "works of fine arts and crafts. Designated Tangible Cultural Properties can then, if they satisfy certain criteria, be designated either as or as , in the case of especially valuable items. The designation can take place at a , or level. (In this last case the designating agency is often not specified.) Designations of different level can coexist. For example, Sankei-en, a traditional Japanese-style garden in Naka Ward, Yokohama, owns both city designated and nationally designated Important Cultural Properties. As of April 2009, 2344 sites (including 214 National Treasures) and 4272 structures (including 262 National Treasures) have been designated Tangible Cultural Properties. Any alteration to Important Cultural Properties and National Treasures requires governmental permission. Conservation work is performed by an item's owner, with financial support available for large expenses. Because many items are made of wood, bark and other flammable materials, they are often extremely susceptible to fires. Owners are therefore given subsidies to install fire and other disaster prevention systems. In the "works of fine arts and crafts" sector, as of April, 2009 1956 paintings (157), 2628 sculptures (126), 2415 artifacts (252), 1865 calligraphic works and old books (223), 726