Article 1.　A special account shall be established as distinct from the General Account in order to make clear the management by the Government concerning the foreign trade and transactions similar thereto (inclusive of remittance to or from foreign countries and similars thereto).

Article 2.　The present Account shall be administered by the Minister of Commerce and Industry in accordance with the provisions of laws and ordinances.

Article 3.　The present Account shall be divided into the business expenses sub-account, administrative expenses sub-account and the liquidation sub-account.

Article 4.　In the business expenses sub-account, the revenues shall be the proceeds from the sale of imported commodities (inclusive of aid commodities and others similar to imported commodities), the proceeds from the sale of claims for foreign currencies which were sold to the buyer of imported commodities (inclusive of those similar to imported commodities) by the Government, the transfer from the General Account, the proceeds from the home sale of exportable commodities (inclusive of those similar to exportable commodities;hereinafter the same), receipts against foreign remittance and the like other than foreign trade, the refunded money of loans to the foreign trade public corporations, the transfer from the Special Account for Foreign Trade Special Yen Fund, the payments under the provision of Article 20, Paragraph 5 of the Foreign Trade Public Corporation Law (Law No.58 of 1947), the surplus transferred from the administrative expenses sub-account and the liquidation sub-account and accessory sundry receipts, and the expenditures shall be the purchasing money of exportable commodities, the purchasing money of claims for foreign currency which was purchased from the seller of exportable commodities, charges on imported commodities (inclusive of those similar to aid commodities and imported commodities;hereinafter the same), the processing money of imported commodities (inclusive of charges), disbursements against remittance from abroad other than foreign trade, loans to foreign trade public corporations, the transfer to the administrative expenses sub-account for the resources of grants to foreign trade public corporations and transfers to the liquidation sub-account, the transfer to the Special Account for Counterpart Fund of U. S. Aid to Japan, the redemption of borrowings under the provisions of Paragraphs 6 and 7 of the Supplementary Provisions and accessory miscellaneous expenses.

2　The transfer from the General Account referred to in the preceding paragraph shall be made for the resources of subsidies for price adjustment or business expenses, as prescribed in the budget.

Article 5.　In the administrative expenses sub-account, the revenues shall be the transfer from the business expenses sub-account under the provision of Paragraph 1 of the preceding Article, the interest on loans to foreign trade public corporations and accessory sundry receipts, and the expenditures shall be expenses for managing business, commissions on business management, grants to foreign trade public corporations for business expenses, transfers to the liquidation sub-account for the resources of the grants to foreign trade public corporations for liquidation expenses, interests on borrowings under the provisions of Paragraphs 6 and 7 of the Supplementary Provisions, interests on temporary borrowings or accomodation bills under the provision of Article 13, Paragraph 2, the surplus transferred to the administrative expenses sub-account and accessory miscellaneous expenses.

Article 6.　In the liquidation sub-account, the revenues shall be the transfer from the administrative expenses sub-account under the provision of the preceding Article, receipts accompanying liquidation and receipts from cash and from disposition of the assets other than cash, transferred from foreign trade public corporations, and the expenditures shall be grants concerning the liquidation of foreign trade public corporations, disbursements based on the liabilities transferred from foreign trade public corporations and the surplus transferred to the business expenses sub-account.

Article 7.　The Minister of Commerce and Industry shall prepare the statement of estimated revenues and expenditures of the present Account every fiscal year and submit it to the Minister of Finance.

Article 8.　The budget of revenues and appropriations of the present Account shall be divided into the business expenses sub-account, the administrative expenses sub-account and the liquidation sub-account, and each sub-account, furthermore, shall be divided into titles and items according to the source of revenues and the purpose of expenditures.

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

2　The budget referred to in the preceding paragraph shall accompany the statement of estimated revenues and expenditures.

Article 10.　In case there arises any surplus on the settlement of account in each fiscal year in the business expenses sub-account, the said surplus shall be transferred to the revenues thereof for the following fiscal year.

2　In case there arises any surplus after reducing the total sum of the disbursed amount of expenditures for expenses for managing business, commissions on business management, grants for business expenses, transfers to the liquidation sub-account, interests on borrowings, interests on temporary borrowings or accommodation bills and accessory miscellaneous expenses in the expenditures of the administrative expenses sub-account under the provisions of Article 5 and the undisbursed amount of the said expenditures from the received amount of revenues in each fiscal year in the said sub-account, the said surplus shall be transferred to the revenues of the business expenses sub-account and the amount equivalent to the undisbursed amount shall be transferred to the revenues of the administrative expenses sub-account for the following fiscal year.

3　In case there arises any surplus in the liquidation sub-account after reducing the disbursed amount of grants to foreign trade public corporations concerning the liquidation thereof and the disbursements based on the liabilities transferred from foreign trade public corporations in the expenditures of the sub-account concerned under the provisions of Article 6 from the received amount of revenues for every fiscal year, the said surplus shall be tranferred to the business expenses sub-account.

4　In case the surplus shall be transferred to the revenues of the business expenses subaccount under the preceding two paragraphs, the amount of appropriations for the administrative expenses sub-account or the liquidation sub-account concerning the said transfer is deficient against the transferred amount concerned, the said deficit shall be transferred in the following fiscal year. In this case, the amount equivalent to the said deficit shall be transferred to the revenues of the administrative expenses sub-account or the liquidation sub-account for the following fiscal year for the resources of the transfer to the business expenses sub-account for the following fiscal year.

Article 11.　Every fiscal year the Minister of Commerce and Industry shall prepare the final statement of revenues and expenditures of the present Account in accordance with the same classification as that of the statement of estimated revenues and expenditures, and send it to the Minister of Finance.

Article 12.　Every fiscal year the Cabinet shall prepare the settlement of revenues and expenditures of the present Account and submit it to the Diet together with that of the General Account.

2　The settlement of revenues and expenditures referred to in the preceding paragraph shall accompany the following documents:

Article 13.　In case there arises any surplus in each for payment in each sub-account, the said surplus may be deposited with the Deposits Bureau, Ministry of Finance.

2　In case there arises any deficit in cash for payment in the business expenses sub-account, temporary borrowings or accommodation bills may be made or issued on the burden of the present Account;provided that the maximum amount thereof shall be 20,000,000,000 yen.

3　Temporary borrowings or accommodation bills under the provision of the preceding paragraph shall be redeemed within the fiscal year concerned.

4　The cash available for payment in each subaccount may be diverted among each subaccount of the present Account.

5　The diverted money under the provision of the preceding paragraph shall be redeemed within the fiscal year concerned.

Article 14.　The business concerning making or redemption, etc. of temporary borrowings and accommodation bills under the provision of Paragraph 2 of the preceding Article and borrowings under the provisions of Paragraphs 6 and 7 of the Supplementary Provisions shall be managed by the Minister of Finance.

Article 15.　The amount necessary for disbursement of the redemption and interest on borrowings interest on temporary forrowing and accommodation bills and miscellaneous expenses concerning issue and redemption of the said bills, on the burden of the present Account, shall be transferred to the Special Account for National Debt Consolidation Fund every fiscal year.

Article 16.　The Government shall be authorized to make the Bank of Japan manage the business concerning the purchase and sale of claims for foreign currency.

2　In the case referred to in the preceding paragraph, the Government shall be authorized to deliver the fund necessary for purchasing claims for foreign currency to the Bank of Japan.

3　The provisions of Article 36 of the Accounts Law (Law No.35 of 1947) shall apply to the receipts and payment of the fund delivered under the provision of the preceding paragraph.

Article 17.　The Government may make the loan to foreign trade public corporations from the business expenses sub-account of the present Account for the purpose of the operating fund.

2　The loan under the provision of the preceding paragraph, to be redeemed within the fiscal year concerned may be lent temporarily as operation of the cash for payment of the business expenses sub-account of the present Account.

Article 18.　The appropriation of the present Account which became due and was not disbursed until the conclusion of receipt and payment for the fiscal year concerned may be carried over to the following fiscal year.

2　The provisions of Article 43 of the Finance Law (Law No.34 of 1947), shall not apply to the carrying over under the provision of the preceding paragraph.

3　In case the Minister of Commerce and Industry made the carrying over under the provision of Paragraph 1, he shall notify it to the Minister of Finance and the Board of Audit.

4　In case the carrying over was made under the provision of Paragraph 1, the appropriation concerned shall be deemed as the budget allocated under the provision of Article 31, Paragraph 1 of the Finance Law.

Article 19.　Necessary procedural and administrative matters for enforcement of the present Law shall be prescribed by a Cabinet Order.