Article 13-(2).　In case the sum transferred from the General Account to the present Account is in excess of or short of the amount of the Treasury's share under the provisions of Article 28 of the Unemployment Insurance Law, the amount equivalent to such excess shall be deducted from the amount to be transferred from the General Account as the Treasury's share under the provisions of the said Article for the following fiscal year and the remainder, if any, shall be returned to the General Account until the fiscal year after next and such deficit shall be covered from the General Account until the fiscal year after next.