Article 1.　In the event any person who has received a loan from the Deposit Bureau funds has found it extremely difficult to redeem the principal of the loan or pay the interest thereon owing to calamities or other special circumstances, the Minister of Finance may, only when deemed necessary in the interest of public good, change the loan conditions or approve change in the method of payment of the principal or payment of interest in arrear after hearing the opinion of the Deposit Bureau Funds Management Committee.

Article 2.　In the event the Deposit Bureau funds have been loaned to a local public body or a financial institution to be sub-loaned thereby to another person according to the conditions of the said loan and such local public body or financial institution (hereinafter referred to as the direct borrower) cannot receive payment on the whole or a part of the claims created by its sub-loans owing to the fact that the person who was loaned funds by the direct borrower (including any person who was sub-loaned funds from such person according to the conditions of the loan) had become a special accounting company prescribed in the Law regarding Special Measures for the Accounting of Enterprises (including that to which are applied the provisions of the Law regarding Special Measures for the Accounting of Enterprises according to the provisions of Art.39 of the said Law) and other unavoidable circumstances, the Minister of Finance may, as provided for by the Cabinet Order, waive the whole or a part of the obligations of the direct borrower (including any person who became a direct borrower due to substitution of the obligor or other reasons) outstanding at the designated time (referring to the designated time as prescribed in the Law regarding the Special Measures for the Accounting of Financial Institutions).

Article 3.　The provisions of the preceding two Articles shall apply mutatis mutandis to claims arising from loans made from the reserves provided for in the Postal Life Insurance and Annuities Special Account Law. In this case, the "Minister of Finance" stipulated in the preceding two Articles shall read the "Minister of Communications" and the "Deposit Bureau Funds Management Committee" stipulated in Art.1, shall read "a committee prescribed by the Cabinet Order."