In order to make good the deficits in revenues of the Special Account for Deposits Bureau, Ministry of Finance, the Special Account for State Railway, the Special Account for Communication Service and the Insurance Sub-Account and the Annuity Sub-Account of the Special Account for Post Insurance and Postal Annuity in the fiscal year of 1947, the Government may transfer funds from the General Account to the Special Account for Deposits Bureau, Ministry of Finance, the Special Account for State Railway, the Special Account for Communication Service and the Insurance Sub-Account and the Annuity Sub-Account of the Special Account for Post Insurance and Postal Annuity, provided, however that, the amounts transferrable shall be limited to 1,096,224,000 yen for the Special Account for Deposits Bureau, Ministry of Finance, 5,993,094,000 yen for the Special Account for State Railway, 3,000,020,000 yen for the Special Account for Communication Service, 88,784,000 yen for the Insurance Sub-Account of the Special Account for Communication Service and 2,597,000 yen for the Annuity Sub-Account of the same.

With regard to the amounts transferred under the provisions of the preceding paragraph, the government shall later transfer back, the amounts of money which shall reach to the amounts equivalent to those transferred as provided for by the budget, to the General Account on the budget from the Special Account for Deposits Bureau, Ministry of Finance, the Special Account for State Railway, the Special Account for Communication Service and the Insurance Sub-Account and the Annuity Sub-Account of the Special Account for Post Insurance and Postal Annuity.