Article 1.　The fiscal date of receipts and disbursements of revenue and expenditure of the fiscal year 1945 shall be postponed until September 30, 1946, pursuant to the provisions of Article 4 of the Wartime Exception to the Account Law.

Article 2.　The final date by which time the statement concerning the increase and decrease of the amount of collected revenue, compared with the budget of the fiscal year 1945, statements of expenditures under the jurisdiction of each Ministry, final accounts of revenue and expenditure of each Special Account of the same fiscal year, and statements on profit and loss, properties, capital, etc. which are prescribed in each Special Account Rule, are to be submitted to the Minister of Finance shall be postponed until September 30, 1946.

Article 3.　The date when the accounts of the fiscal year 1945 are to be concluded shall be September 30, 1946.