(Establishment)
Article 1. A Special Account shall be established and managed separately from the General Account for the purpose of the smooth operation and the appropriate management of the national hospital.
2 "National hospital" as used in this Law shall mean the national hospital under the provision of Article 15 of the Ministry of Welfare Establishment Law (Law No.151 of 1949).
(Management)
Article 2. This Account shall be managed by the Minister of Welfare in accordance with laws and orders.
(Fund)
Article 3. In this Account, the fund shall be the amount of assets transferred from the General Account to this Account on July 1, 1949.
(Annual Revenues and Expenditures)
Article 4. In this Account, revenues shall be receipts from medical treatment and accommodation in hospitals, receipts from inspection fee, fees and rents, proceeds from the sale of artificial arms and legs, etc., transfers from the General Account, transfers from the fixed reserve, receipts arising from the fixed reserve and accessory sundry receipts, and expenditures shall be expenses for business, expenses for medical treatment and accommodation in hospitals, expenses for facilities, expenses for manufacture of artificial arms and legs, etc., expenses for training nurses, interests on temporary borrowings and other miscellaneous expenses.
(Preparation and Sending of the Statement of the Estimated Revenues and Appropriations and the Request for Contract Authorization)
Article 5. The Minister of Welfare shall prepare the statement of the estimated revenues and appropriations of this Account and the request for contract authorization for every fiscal year and send them to the Minister of Finance.
(Classification of the Budget of Revenues and Appropriations)
Article 6. The budget of revenues and appropriations of this Account shall be classified into titles and items in accordance with the source of the revenues and the purpose of the expenditures.
(Preparation and Submission of the Budget)
Article 7. The Cabinet shall prepare the budget of the present Account for 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 be accompanied with the following documents:
(1) The statement of the estimated revenues and appropriations and the request for contract authorization;
(2) The profit and loss statement, the balance sheet and the inventory for the fiscal year before last;
(3) The estimated profit and loss statement and the estimated balance sheet for the preceding fiscal year and for the fiscal year concerned;
(4) Statement showing the disbursement and estimates of the disbursement until the end of the preceding fiscal year and estimated disbursement after the fiscal year concerned of the contract authorizations extending after the following fiscal year, and the same showing the total plan and the progress of business, etc. extending over several fiscal years.
(Deposit of Cash Available)
Article 8. In case there arises any surplus of cash in this Account, the said surplus may be deposited in the Deposits Bureau, Ministry of Finance.
(Temporary Borrowings and Diversion)
Article 9. In case there arises any deficit in cash for payment in this Account, the temporary borrowings may be made or the Treasury's cash available may be diverted on the burden of this Account.
2 The temporary borrowings or the diversion under the provision of the preceding paragraph shall be redeemed within the fiscal year concerned.
3 The maximum amount of the temporary borrowings and the diversion under the provision of paragraph 1 shall be approved by the Diet in the from of the budget.
(Transfer of the Amount Equivalent to the Interest on the Temporary Borrowings)
Article 10. The amount equivalent to the interest on the temporary borrowings on the burden of this Account shall be transferred to the Special Account for National Debt Consolidation Fund every fiscal year.
(Business concerning Borrowing and Redemption of the Temporary Borrowings)
Article 11. The business concerning the borrowing and redemption, etc. under the provision of Article 9 shall be managed by the Minister of Finance.
(Preparation and Sending of the Final Statement of Revenues and Expenditures)
Article 12. The Minister of Welfare shall prepare the final statement of revenues and expenditures in accordance with the same classification as that of the statement of the estimated revenues and appropriations and send it to the Minister of Finance every fiscal year.
(Preparation and Submission of the Settlement of Revenues and Expenditures)
Article 13. The Cabinet shall prepare the settlement of revenues and expenditures of this Account for every fiscal year and submit it to the Diet together with the settlement of revenues and expenditures of the General Account.
2 The settlement of revenues and expenditures referred to in the preceding paragraph shall be accompanied with the final statement of revenues and expenditures and the profit and loss statement, the balance sheet, the inventory, details of the fixed reserve as at the end of the fiscal year concerned and the statement concerning liabilities for the fiscal year concerned.
(Settlement of Profit and Loss)
Article 14. In case there arises any profit on the profit and loss calculation in the present Account, the said profit shall be turned into the fixed reserve.
2 In case there arises any loss on the profit and loss calculation in this Account, the said loss shall be settled by reducing the fixed reserves of the present Account.
(Application of Fixed Reserve for Resources)
Article 15. The fixed reserve may be decreased by the amount within the limit of cash amount carried over in this Account and the said amount may be estimated in the revenues, in case there is necessity of resources of expenditures of this Account.
(Carrying Over of Undisbursed Amount)
Article 16. The amount of appropriations of this Account, which became due and was not yet disbursed by the conclusion of account for the fiscal year concerned, may be carried forward to and disbursed in the following fiscal year.
2 The provision of Article 43 of the Finance Law (Law No.34 of 1947) shall not apply to the carrying over under the preceding paragraph.
3 In case the Minister of Welfare made the carrying forward under the provision of paragraph 1, he shall notify it to the Minister of Finance and the Board of Audit.
4 In case the carryingg forward was made under the provision of paragraph 1, the appropriations shall be deemed the budget allocated under the provision of Article 31 paragraph 1 of the Finance Law.
(Transfer from the General Account)
Article 17. The Government may make the transfer necessary for the resources of expenses for training nurses from the General Account to this Account as prescribed in the budget.
2 The Government may make the transfer from the General Account to this Account within the extent of the budget if necessary for the resources of the expenditures of this Account, besides the cases referred to in the preceding paragraph.
3 If there arises any surplus on settlement in case of the transfer made from the General Account to this Account under the provision of the preceding paragraph, a part of the amount equivalent to the said surplus may be, as prescribed by Cabinet Order, transferred to the revenues for the following fiscal year without being summed up to the profit.
(Enforcement Provision)
Article 18. Necessary procedural and administrative matters for enforcement of the present Law shall be prescribed by Cabinet Order.
Supplementary Provisions:
1. This Law shall come into force as from July 1, 1949.
2. The assets attached to the General Account which are used for managing the national hospitals as on the enforcement date of this Law shall be transferred to this Account under the provision of Cabinet Order.