The article studies the process of restoring Soviet legal and administrative regulation in the occupied territories liberated during the Red Army offensive in 1942–1945. The author analyzes the dualism of power and the delimitation of authority between the military command and civilian agencies, as well as the legal framework that governed the interaction of emergency authorities (the State Defense Committee, Military Councils) and civilian agencies (the Council of People's Commissars, People's Commissars). Particular attention is paid to the mechanisms for transferring power from military structures to civilian administrations.