1　In the Alcohol Monopoly Special Account, in case the total amount of the fixed assets and the working assets as on the end of fiscal year 1950-51 is less than the total amount of the fixed assets and the working assets as on the end of fiscal year 1949-50, the amount equivalent to the said decrease shall be paid into the revenues of the General Account by this Account.

2　In case the said amount is paid into the revenues of the General Account under the provision of the preceding paragraph, the amount of the capital proper of this Account shall be decreased by the amount equivalent to the paid amount concerned.