Article 2. The Bank of Japan in case a loss has arisen in the business year including the date of enforcement of the provisions of paragraph 9 of the Supplementary Provisions to the Law No. 46, 1947, and the ensuing business years shall make up the same first by breaking up the reserve funds mentioned in paragraphs 1 and 2, Article 39 of the Bank of Japan Law (with regard to the reserve fund of paragraph 2 of the said Article, this is applicable only to the fund which can be appropriated for making up loss or paying dividends); and in case there is still more deficit. it shall be made up by breaking up the special reserve fund as provided for in paragraphs 5 and 6 of the Supplementary Provisions to the said Law (excepting the fund other than that can be appropriated for paying dividends as prescribed by the competent Minister in accordance with the provisions of paragraph 8 of the Supplementary Provisions to the said Law).