Art. 41-(2)　In case a taxpayer has deposited or trusted the money as acquired due to the payment of war indemnity claims (including therein the money as acquired due to the refund release or realization from blocked accounts) in banking institutions or post offices, if said deposit, savings or other credits money, has come to belong to the old account of banking institutions by virtue of the Law regarding the Emergency Measures for Accounts of Financial Institutions, or has become to belong to such old account of the postal savings as coming under cases provided for by the Minister of Finance, the taxpayer may transfer the deposit, savings and other credits referred to above, besides the property enumerated in each item of Art. 40 of the Law (hereinafter including credits arising out of the decontract or alteration of credits concerned) to the Government and appropriate the same for the payment of the war indemnity special tax pursuant to Art. 23, par. 1 of the Law.