In order to cover the expenditures for the fiscal year of 1946-47 in the revenues sub-account of the Government Railway Special Account and in the business sub-account of the Communication special account the Government shall be authorized to borrow money on account of the respective Special Account,provided that the sums to be borrowed shall not exceed \58,000,000 for the Government Railway Special Account and \440,000,000 for the Communication Special Account.

The borrowing under the provision prescribed in the preceding paragraph shall be redeemed by the end of the fiscal year of 1949-50.

The borrowing under the provision of paragraph 1 shall be estimated as the revenues sub-account of Government Railway Special Account and the revenues of the business sub-account of the Communication Special Account and the redemption of the loan and the interest thereof shall be appropriated as the expenditures of the respective account.

In case the total revenue exceeds the total expenditures due to the borrowing under paragraph 1 at the settlement of the above-mentioned accounts, the amount in excess shall be transferred respectively into the following year's revenue of the said accounts, irrespective of the provisions under Article 9 of the Government Railway Special Account Law and paragraph 1 of Article 10 of the Communication Special Account Law.

The transfer of the fund for the redemption of the national loan for the fiscal year of 1946-47 of the Government Railway Special Account or the Communication Special Account, may be suspended irrespective of the provisions of, paragraph 2 of Article 3 of the Government Railway Special Account Law, paragraph 2 of Article 3 of the Communication Special Account Law, and paragraph 1 of Article 2 of the National Loan Redemption Fund Special Law.