From MacArthur's Reminiscences pp. 282-284 cited in Richard B. Finn, Winners in Peace: MacArthur, Yoshida, and Postwar Japan (University of California Press, 1992), p. 29:

 

First, destroy the military power.

Punish war criminals.

Build the structure of representative government.

Modernize the constitution.

Hold free elections.

Enfranchise the women.

Release the political prisoners.

Liberate the farmers.

Establish a free labor movement.

Encourage a free economy.

Abolish police oppression.

Develop a free and responsible press.

Liberalize education.

Decentralize political power.

Separate the church from state.