Article 1.　For appropriation to pay retirement allowances corresponding to the differencial amount as prescribed in Article 5 paragraph 1 of the Cabinet Order concerning Separation Allowances for the Personnel to be Separated in Consequence of the Enforcement of the Law for the Fixed Number of Personnel in the Administrative Organs (Cabinet Order No.263 of 1949) and Article 10 paragraph 1 of the Cabinet Order for the Temporary Measures for Separation Allowances in Consequence of the Execution of the Consolidated Balanced Budget for the Fiscal Year 1949-50 (Cabinet Order No.264 of 1949) to the Government officials who retired and being unemployed, the Government shall transfer the amount which is to be the burden on the Mint Agency Special Account the Printing Agency Special Account, the Special Account for Deposit Bureau, Ministry of Finance, the Welfare Insurance Special Account, the Marine Insurance Special Account, the National Hospital Special Account, the Foodstuff Control Special Account, the Agricultural Mutual Aid Reinsurance Special Account, the Fishing Boat Reinsurance Special Account, the National Forestry Enterprises Special Account, the State-operated Horse Racing Special Account, the Alcohol Monopoly Special Account, the Foreign Trade Special Account, the Postal Services Special Account, the Telecommunication Services Special Account, the Laborers'Account Compensation Special Account and the Unemployment Insurance Special Account (hereinafter referred to as "each Special Account" ) from each Special Account concerned to the General Account as prescribed in the budget.

Article 2.　The kodans under laws and orders, the Japan Monopoly Corporation, the Japanese National Railways, the People's Finance Corporation, and the shipping Control Association (hereinafter referred to as "kodans, etc." ) shall, for appropriation for payment of the retirement allowances, prescribed in the preceding Article, to be paid to the officials thereof retired and being unemployed, pay the amount, which is to be the burden on the kodans, etc. concerned, to the General Account of the Government as prescribed in the budget of the kodans, etc. concerned.

Article 3.　In case the amount received by the General Account from each Special Account and kodans, etc. under the provision of the preceding two Articles exceeds or is insufficient the amount which is to be the burden on each Special Account and kodans, etc. in the fiscal year concerned, the amount equivalent to the said excess shall be settled by reducing the amount to be received from each Special Account and kodans, etc. under the provision of the preceding two Articles by the said excess in the following fiscal year, and then, the remainder, if any, shall be returned to each Special Account and kodans, etc. by the fiscal year after next, and the amount equivalent to the said deficit shall be covered by each Special Account and kodans, etc. by the fiscal year after next.

Article 4.　The necessary matters concerning the method of transfer and payment under the provision of Article 1 or 2 shall be prescribed by Cabinet Order.