Article 1. The Foreign Trade Special Yen Fund shall be set up and a special account shall be established for its revenues and expenditures as distinct from the General Account.

Article 2. This Account shall be administered by the Attorney-General in pursuance of laws and ordinances.

Article 3. The Foreign Trade Special Yen Fund shall consist of cash (including deposits and savings, hereinafter the same) which was reverted to the Treasury and of proceeds and accessary sundry receipts from custody and disposition etc. of non-cash assets reverted to the Treasury, in accordance with the Cabinet Order concerning the Custody and Disposition etc. of Dissolved Organizations'Property (Cabinet Order No. of 1948).

Article 4. The Foreign Trade Special Yen Fund shall be available for purposes of foreign trade;provided, that the Fund shall be also available for payments of liabilities, or liabilities secured on the properties of Dissolved Organizations or liabilities accruing to the properties concerned, in accordance with the Cabinet Order concerning Custody and Disposition, etc. of Dissolved Organizations'Property.

Article 5. In case the Foreign Trade Special Yen Fund is used for purposes of foreign trade in accordance with the provisions of the preceding Article, uecessary sums shall be transferred to the Foreign Trade Fund.

Article 6. The Cabinet shall prepare a budget of this Account and submit it to the Diet together with a General Account budget each fiscal year. The budget referred to in the preceding paragraph shall be accompanied by a detailed estimates of revenues and appropriations.

Article 7. Unexpended balances of the Foreign Trade, Special Yen Fund in each fiscal year shall be carried forward to the following fiscal year.

Article 8. The Cabinet shall prepare a settlement of revenues and expenditures of this Account and submit it the Diet together with that of the General Account each fiscal year. The settlement of revenues and expenditures referred to in the preceding paragraph shall be accompanied by final statement of revenes and expenditures.

Article 9. In case there arises a surplus in the Foreign Trade Special Yen Fund, it may be deposited with the Deposits Bureau, Ministry of Finance.

Article 10. 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. In this case, "the Minister of Commerce and Industry" in Articles 10 and 14 shall read "the Attorney-General" .

Article 11. Matters necessary for the enforcement of this Law shall be prescribed by Cabinet Order.