Article 1.　A Special Account as distinct from the General Account shall be established for the Government's annual revenues and expenditure arising from the acquistition, sales, etc. of unjustly possessed and surplus materials (hereinafter referred to as the materials) made by the Government under the Law concerning Temporary Adjustment of Supply and Demand of Commodities (Law No.32 of 1746).

Article 2.　The Special Account shall be administered by the Minister of Commerce and Industry in pursuance of Laws and Ordinances.

Article 3.　Business contingent to the acquisition, sales, etc. of materials shall be conducted by the Industrial Rehabilitation Public Corporation (in case there is a public corporation with the purpose of management of business regarding distribution of concerned materials, such public corporation hereafter referred to as public corporation), or the Government agency responsible for any other special account purchasing the materials concerned from the special account, in pursuance of what the Minister of Commerce and Industry shall decree.

Article 4.　For the Special Account, the revenue shall include sales of the materials and incomes from its accumulated reserve fund, transfers therefrom, and money transferred from the General Account, and the expenditure shall consist of payments in cash for the materials purchased, redemption of and interest on registered national bonds issued by the government and handed over in consideration of the materials acquired by the government, interest on short term loans, sundry expenses contingent to the issue and redemption of registered national bonds, business expenses, commissions paid to the public corporations, rewards to suppliers of information regarding the meterials, money transferred to the General Account and accessory sundry expenses.

Article 5.　Materials confiscated under the provisions of Article 7 of the Law concerning the Temporary Adjustment of Supply and Demand of Commodities (exclusive of those specified by the Minister of Commerce and Industry) shall belong to this Account.

Article 6.　The registered national bonds, which are to be issued and handed over by the government in consideration of the materials acquired by the Govenment in pursuance of the Law concerning Temporary Adjustment of Supply and Demand of Commodities, shall be liability of the Special Account.

Article 7.　When the Special Account shows in any fiscal year an excess in its paid-in annual revenue (exclusive of money transferred from the General Account and money transferred from the surplus in the preceding fiscal year under the provisions of Article 8, Paragraph 1) over an aggregate of a sum of its paid-out expenditure (exclusive of money transferred to the General Account) plus a sum equivalent to the total value of registered national bonds delivered and to be delivered in consideration of the materials which have been sold and paid for in the same fiscal year, the surplus shall be transferred to the General Account as its revenue for the same fiscal year, and if, on the other hand, it shows a deficit, the deficit shall be covered by a disbursement debited to the General Account of the same fiscal year;Provided, that in case an appropriation of this Account for the fiscal year for the transfer is short of the sum to be transferred, or in case an appropriation of the General Account for the covering is short of the sum to be covered, the shortage shall be transferred or covered in the following fiscal year.

Article 8.　If and when the Special Account shows on its settlement a surplus, the surplus minus the sum to be transferred to the General Account in the following fiscal year under the proviso of the preceding Article shall be turned into a reserve fund for accumulation and the sum equivalent to the transfer to the General Account in the following fiscal year shall be transferred to the revenue for the following fiscal year.

Article 9.　The Cabinet shall prepare the Special Account budget each fiscal year and present it together with the General Account budget to the Diet.

Article 10.　The Cabinet shall prepare a statement of annual settlement of the Special Account revenue and expenditure each fiscal year and submit it together with that of the General Account to the Diet.

Article 11.　If and when the Special Account has a surplus cash over payment due, the surplus cash may be deposited with the Deposits Bureau, the Ministry of Finance.

Article 12.　If and when the Special Account becomes short of cash for payment for a time, diversion of the accumulated reserve fund or short term Loans on the burden of this Account are permissible.

Article 13.　Business contingent to the issue of those registered national bonds and incurring of those short term loans which are the liability of this Account, the redemptions thereof and the like shall be conducted by the Minister of Finance.

Article 14.　The provisions of Articles 10, 11 and 14 of the Foreign Trade Fund Special Account Law (Law No.179 of 1947) shall apply mutatis mutandis to the budget and settlement of this Account.

Article 15.　Matters necessary for the enforcement of the present Law shall be decreed by a cabinet order.