Article 1.　Should it be necessary for special accounts which are authorized to issue negotiable certificates (including certificates as provided for by Paragraph 2 cat Article 3 of the Foodstuff Special Account Law (Law No.37 of 1921) and such as provided for by Paragraph 2 of Article 4 of the Charcoal and Firewood Demand and Supply Adjustment Special Account Law (Law No.147 of 1947;hereinafter the same) or to made temporary borrowing, to issue such negotiable certificates, or to make temporary borrowing on the burden of such accounts, such account may have surplus in the Treasury funds transferred and used in lieu thereof.

2　The provisions of the preceding paragraph shall not apply to such special accounts which are authorized to have surplus in the Treasury funds transferred.

Article 2.　Where, on the burden of a special account which is authorized to issue negotiable certificates, or to make temporary borrowing, negotiable certificates have been issued, or temporary borrowing made, negotiable certificates, or temporary borrowing before due date may be redeemed by having surplus in the Treasury funds transferred.

Article 3.　Funds transferred under Paragraph 1 of Article 1, or the preceding Article shall be redeemed within the fiscal year concerned.

Article 4.　The standing Amount for Payment on such special accounts as provided for by Article 2 shall include the funds transferred under Paragraph 1 of Article 1 or Article 2.