(Establishment) Article 1. A Special Account shall be established and managed separately from the General Account for the purpose of showing clearly the accounting and management of receipts concerning the properties vested in the Treasury under the provision of Article 3 of the Cabinet Order concerning the Custody and Disposition, etc. of the Properties of Dissolved Organizations (Cabinet Order No.238 of 1948;hereinafter referred to as "the Order" ).

(Administration) Article 2. This Account shall be administered by the Attorney-General in accordance with laws and orders.

(Reversion of Dissolved Organizations'Properties) Article 3. The properties vested in the Treasury under the provision of Article 3 of the Order and the approved liabilities under the provision of Article 14 of the Order (hereinafter referred to as "the approved liabilities" ) shall revert to this Account.

(Annual Revenues and Expenditures) Article 4. In this Account, the revenues shall be the cash vested in the Treasury according to the provision of Article 3 of the Order (including the deposits and the savings;hereinafter the same), the income from custody, sale and transfer of properties vested in the Treasury, other than cash, and accessory sundry receipts;and the expenditures shall be the redemption of approved liabilities, the transfer to the General Account and any additional expenditure prescribed by Cabinet Order.

(Preparation and Sending of the Statement of the Estimated Revenues and Appropriations) Article 5. The Attorney-General shall prepare the statement of the estimated revenues and appropriations of this Account every fiscal year and shall send it 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 revenues and the purpose of expenditures.

(Preparation and Submission of the Budget) Article 7. The Cabinet shall prepare the budget of this Account every fiscal year and submit it to the Diet together with the budget of the General Account. 2 The budget under the preceding paragraph shall be accompanied with the statement of the estimated revenues and appropriations.

(Transfer to the General Account) Article 8. In this Account, the amount of annual revenues collected, after reducing the amount of annual expenditures already disbursed and the annual expenditures to be carried forward according to the provision of Article 9 paragraph 1, shall be transferred to the General Account for the fiscal year concerned.

(Carrying Forward of Undisbursed Amount) Article 9. In this Account, the amount equivalent to the liabilities decided as the approved liabilities and not redeemed before the conclusion of receipt and payment for the fiscal year concerned out of the undisbursed balance of appropriations for the redemption of the approved liabilities for every fiscal year, and the amount of annual expenditures prescribed by Cabinet Order, under Article 4, which became due and was not disbursed before the conclusion of receipt and payment for the fiscal year concerned, may be carried forward to and disbursed in the following fiscal year. 2 In case the Attorney-General makes the carrying forward according to the provision of the preceding paragraph, he shall notify the expenditure item, the amount and the reason thereof to the Minister of Finance and the Board of Audit. 3 In case the carrying forward was made according to the provision of paragraph 1, the appropriation concerned shall be deemed to be the budget allocated under the provision of Article 31 paragraph 1 of the Finance Law (Law No.34 of 1947).

(Preparation and Sending of the Final Statement of Revenues and Expenditures) Article 10. The Attorney-General shall prepare the final statement of revenues and expenditures of this Account in accordance with the same classification as that of the statement of the estimated revenues and appropriations every fiscal year and send it to the Minister of Finance.

(Preparation and Submission of the Settlement of Revenues and Expenditures) Article 11. The Cabinet shall prepare the settlement of revenues and expenditures of this Account 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 under the preceding Article shall be accompanied with the final statement of revenues and expenditures under the provision of the preceding Article.

(Enforcement Provision) Article 12. Necessary procedural and administrative matters for enforcement of this Law shall be prescribed by Cabinet Order.