Article 1. Each Minister may transfer in advance the fund for the following expenses to a competent official, for the time being, for him to pay in cash in accordance with the provisions of Article 17 of the Account Law: 1. Salaries and other pay to persons employed for the affairs of the Allied Powers. 2. Payment of consideration for commodities necessary for the Allied Powers and of other service to the Allied Powers. 3. Expenses for custody and removal of facilities expected to be taken for reparations. 4. Expenses for canvassing of labour for the Allied Powers. 5. Expenses for demobilization. The Minister of Finance may, for the time being, make exceptions to the provisions of item 4 proviso, Article 57 of the Accounting Regulations, when deemed necessary. The provisions of Article 58 of the Accounting Regulations shall be applied mutatis mutandis, when the fund is transferred in advance under the provisions of paragraph 1.

Article 2. Each Minister may make advance payments for the following expenses, for the time being, in accordance with the provisions of Article 21 of the Account Law: 1. Payment of consideration for commodities necessary for the Allied Powers and of other service to the Allied Powers and of public works, construction, and other works directed by the Supreme Commander for the Allied Powers, (hereinafter including his deputy) and materials thereof. 2. Expenses for custody and removal of facilities expected to be taken for reparations. 3. Payment of consideration for commodities, public works and construction, other works, and their materials necessary for restoration of damages. 4. Payment of consideration for commodities, public works and construction, other works, and their material necessary for development of important resources. 5. Charterage.

Article 3. Each Minister may, for the time being, pay by rough estimate for the following expenses in accordance with the provisions of Article 21 of the Account Law: 1. Expenses shown in each item of the preceding Article. 2. Carriage.

Article 4. The competent Minister shall consult beforehand with the Minister of Finance as to the extent to which the expenses shown in items 3 and 4 of Article 2 may be paid in advance under the provisions of the same Article or a rough estimate may be paid under the provisions of the preceding Article, and the proportion of the amount paid in advance or for a rough estimate to the total expenses concerned when they are paid in advance or for a rough estimate under the provisions of the preceding two Articles. The Minister of Finance shall notify the Board of Audit when he has consulted as prescribed in the preceding paragraph.

Article 5. Each Minister may, for the time being, conclude an optional contract in the following cases, unless otherwise prescribed: 1. Case of having public works, construction, and other works contracted. 2. Case of purchasing or selling commodities the distribution of which is being controlled under the statutes. 3. Case of concluding a contract for purchase or sale of commodities the prices of which are directed under the statutes, for lending or renting commodities the rents of which are directed under the statutes, and for finishing commodities the working-up costs of which are directed under the statutes. 4. Case of selling or lending objects necessary for relief to war-victims, repatriates or the persons who aid these people. 5. Case of selling or lending properties necessary for the post war reconstruction works directly to public bodies or under-takers thereof. 6. Case not prescribed in the preceding items, of concluding a contract upon direction of the Supreme Commander for the Allied Powers. The competent Minister shall consult beforehand with the Minister of Finance in the case of items 4 and 5 of the preceding paragraph. The Minister of Finance shall notify the Board of Audit when he has consulted as prescribed in the preceding paragraph.