Article 1-(2).　In the case of the sale of goods (inclusive of goods processed or repaired after acquisition) acquired, produced or manufactured by the State for the purpose of sale, if the head of respective ministries and Government agencies (meaning the heads of the respective ministries and other Government agencies prescribed in Article 20 paragraph 2 of the Finance Law (Law No.34 of 1947);hereinafter the same) deems that there is reason in virtue of transaction practices or other unavoidable reasons which necessitate the transfer of goods before the payment of money due from sale, he may conclude a special contract for delayed payment to be made within half a year, by requiring the offering of reliable hypthecation such as national bonds and with interest.

Article 5.　The provisions of the preceding five Articles shall apply mutatis mutandis to the payment of money due from sale of movables and the special contract for delayed payment of money due from sale when Kodans under laws, the Japan Monopoly Corporation and the Japanese National Railways sell movables owned by them. In this case, in Article 2 paragraph 1 item (1), "among the organizations of respective ministries and Government agencies (it means the respective ministries and other Government agencies prescribed in Article 21 of the Finance Law)" shall read "to the State" ;and with respect to Kodans under laws and orders, in paragraph 1 of the preceding Article, "consult with the Minister of Finance in advance with respect to the term of delayed payment, hypothecation and interest" shall read "obtain the approval of the head of respective ministries and Government agencies supervising the Kodan concerned in advance with respect to the term of delayed payment, hypothecation and interest. In this case, the head of respective ministries and Government agencies shall consult with the Minister of Finance when he intends to give the said approval."