Article 48. The State may, as provided for by Cabinet Order, make the officers or employees of the Special Procurement Board or the officials of the Metropolis, Hokkaido, urban or rural prefectures or special cities manage the business concerning revenues, expenditures, cash not belonging to revenues or expenditures, contracts and the like, endorsement under the provisions of Article 25 and goods of the State. With respect to the officers or employees of the Special Procurement Board or the officials of the Metropolis, Hokkaido, urban or rural prefectures, special cities managing the business concerning revenues, expenditures, cash not belonging to revenues or expenditures, contracts and the like, endorsement under the provisions of Article 25 and goods under the provisions of the preceding paragraph, the provisions concerning the management of the business concerned, of this Law and other laws and ordinances relating to accounting, shall apply mutatis mutandis.