The capital referred to in the preceding paragraph shall be classified into the owned capital, the reserves and the borrowed capital, and again the owned capital shall be subdivided into the capital proper and the fixed reserve, the reserves shall be subdivided into the reserves for depreciation and the other reserves and borrowed capital shall be subdivided into the public bonds;the borrowings and other liablities.
第九條第二項を次のように改める。
Article 9, paragraph 2 shall be amended as follows:
The plans for budgetary execution of annual revenues and expenditure as prescribed in the preceding paragraph shall be divided into assets, capital, reserves, liabilitions profit and loss, interim such as construction and improvements and other necessary accounts.
1. The present Law shall come into force as from the day of its promulgation and the amended provisions of Article 24 of the Government Railway Special Account Law (hereinafter referred to as the Law) shall apply as from the fiscal year 1949-50 and the other provisions (exclusive of paragraphs 3, 4 and 9 of Supplementary Provisions) shall apply as from the fiscal year 1948-49.
2. As regards the carrying over under the provisions of paragraph 6, of Supplementary Provisions the amended provisions of Article 24 shall be still effective regardless of the provisions of the preceding paragraph.
3. In case there arises any deficit in the case for payment in the present Account, surplus in the national treasury fund may be diverted in place of temporary borrowings accommodation bills under the provisions of Article 6 of the Law only for the fiscal year 1949-50.
4. The diverted amount under the provisions of the preceding paragraph shall be redeemed until the day of abolishment of the present Account at latest regardless of the provisons of Article 6, paragraph 3 of the Law.
5. In case the owned amount of the stores has become insufficient in the present Account due to the amended official prices of goods in the fiscal year 1948-49, prices of the stores may be amended and the fund arising from the said amendment may be appropriated for increase of the owned amount of the stores in the said fiscal year.
6. Of the expenses for the supervision, promotion and control of the land transportation business, manufacture and repair of machines and implements for land transportation use and other similar undertaking and warehousing business, and expenses for promotion, direction of the sightseeing business and attraction of foreign tourists (hereinafter referred to as expenses for supervision of the transportation, etc.), estimated in the appropriations of the Government Railway Special Account for the fiscal year 1948-49 those which became due and were not disbursed in the said fiscal year may be transferred to the present Account for the fiscal year 1949-50 and disbursed therefrom.
7. Of the expenses for supervision of the land transportation, etc. estimated in the appropriations of the Government Railway Special Account for the fiscal year 1948-49, those to be carried over to the fiscal year 1949-50 under the provisions of proviso to Article 42 of the Finance Law (Law No.34 of 1947) may be transferred to the General Account and disbursed therefrom except those coming under the preceding paragraph.
8. The present Account shall return to the General Account in the course of the fiscal year 1949-50, the sum equivalent to the amount calculated by deducting the total of the disbursed amount and the amount not yet disbursed of the following expenses in the fiscal year 1948-49, from the amount transferred from the General Account to the present Account for resources of the expenses for supervision of the land transportation, etc. in the said fiscal year under the provisions of Article 1 of the Law concerning the Transfer from the General Account for Resources of the Expenses for Administration other than the Enterprise Management in the Government Railway and the Special Account for Communication Service (Law No.99 of 1948).
9. The total of losses arising in the present Account as on the day preceding the day of establishment of the Japanese Government Railways shall be estimated in the assets items as the adjustment account.