Article 1.　The competent Minister shall prepare the estimated account of revenues and expenditures and transmit it to the Minister of Finance before September 30 of the previous fiscal year.

Article 2.　The expenditures, the obligations of which are incurred in each fiscal year, and which are not paid before the end of its account, not becoming barred by prescription, shall be transferred in turn to the following fiscal year as unpaid expenditures; however, the total of the amount of unpaid expenditures to be transferred plus the amount already paid shall not exceed the estimated amount.

Article 3.　The current amount of properties regulated in paragraph 1 of Article 4 of the Law for the Special Account of the Receipts from the Capital Levy and the like, shall be counted, with respect to propertiesl in kind and deposits in old accounts, etc. regulated in paragraph 2 of Article 1 of the Law for the Special Account of the Receipts from the Capital Levy and the like, by the amount at which the properties concerned are received in accordance with the Capital Levy Law or the War-Time Indemnities Special Measures Law and, with respect to the amount of the capital levy and the special tax on wartime indemunities the deferred payment of which is permitted, shall be counted by the amount itself.

Article 4.　The competent Minister shall prepare the settled account of revenues and expenditures and transmit it to the Minister of Finance before July 31 of the following fiscal year.

Article 5.　With respect to matters not prescribed in this Ordinance, the Accounting Regulations shall be applied mutatis mutandis.