Article 1. The estimation of the revenues and expenditures of the Account shall be made under the jurisdiction of the Minister who takes charge of the Account, and shall be delivered to the Minister of Finance by September 30th of the preceding fiscal year.

Article 2. The disbursements of the expenditures of this Account shall not exceed the total amount of revenues, which consist of the actual receipt of the present fiscal year, and the temporary borrowing under the provision of the first paragraph of Article 7 of the Special Account Law for the Extraordinary Measures for the Establishment of the Property Owning Farmers.

Article 3. In case the Account runs into red for the disbursement of the cash, the Minister who takes charge of the Account may claim the Minister of Finance to use the Treasury reserve fund in place of the temporary borrowing under the provision of the first paragraph of Article 7 of the Special Account Law for the Extraordinary Measures for the Establishment of the Property Owning Farmers.

Article 4. Those revenues which accrue to the respective fiscal year, and do not actually received by the termination of the account, shall be transfered to the ensueing fiscal year, and shall be estimated as the revenues of the year when they are actually received.

Article 5. Those expenditures which accrue to the respective fiscal year, and do not actually disbursed by the termination of the account, shall be transfered to the ensueing fiscal year as the unexpended expenses, if they are not barred by prescription. But the amount shall not exceed the appropriation.

Article 6. The settlement of the revenues and expenditures of the account shall be made by the Minister who takes charge of the account, and shall be delivered to the Minister of Finance by July 31st of the ensueing fiscal year. The Minister of Finance who takes charge of the Account shall make the balance sheet of assets and liabilities, catalogues of assets, and table of the transfered amount from the General Account under the provision of the third paragraph of Article 8 of the Special Account Law for the Extraordinary Measures of the Establishment of Property Owning Farmers by July 31st of the ensueing fiscal year. The form of the documents in the preceding paragraph shall be made by the agreement of the Minister concerned and Minister of Finance.

Article 7. The Diary, Original Book, and Subsidiary Book shall be provided in the Ministry of Agriculture and Forestry and all the details of the Account shall be recorded.

Article 8. The disbursing official shall prepare, beside the Disbursement Book, the Balance sheet book of principal revenues and expenditures, and shall record the receipt amount, disbursed amount, and balances.

Article 9. The Ministry of Agriculture and Foresty shall prepare, beside the Expenditure Book, the Balance sheet book of principal revenues and expenditures, and shall record the receipt amount, disbursed amount, and balances.

Article 10. Those things which are not provided by this Ordinance shall be regulated by the provision of the Accounting Regulations.