Article 1.　With respect to the rehabilitation work of the special mine damage (hereinafter referred to as the "rehabilitation work" ) under the Special Mine Damage Rehabilitation Temporary Measures Law (Law No.176 of 1950;hereinafter referred to as the "Law" ), there shall be established a Special Account to be managed as distinct from the General Account in order to make clear the Government accounting concerning the collection of payments, etc. from the owners of mining rights, etc. and those expenditures to bear the expenses of the rehabilitation work which are financed by such payments, etc.

Article 2.　This Account shall be administered by the Minister of International Trade and Industry in accordance with the provisions of the laws and orders.

Article 3.　In this Account, the revenues shall be the payments under the provision of Article 24 paragraph 1 of the Law, charges to the beneficiaries under the provision of Article 23 paragraph 2 of the Law, contributions under the provisions of Article 26 of the Law, repayments under the provisions of Article 28 paragraph 1 of the Law, and incidental sundry receipts, and the expenditures shall be the disbursements to bear the expenses required for the rehabilitation work under the provision of Article 27 of the Law and various other outlays.

Article 4.　The Minister of International Trade and Industry shall prepare a statement of estimated revenues and expenditures of this Account and send it to the Minister of Finance every fiscal year.

Article 5.　The budget of revenues and expenditures of this Account shall be divided into titles and items in accordance with the secure of revenue and the purpose of expenditure.

Article 6.　The Cabinet shall prepare the budget of this Account and submit it to the Diet with the budget of the General Account every fiscal year.

2　The budget under the preceding paragraph shall be accompanied with the statement of estimated revenues and expenditures provided for in Article 4.

Article 7.　In case there is any surplus cash for payment in this Account, it may be deposited with the Deposit Bureau of the Ministry of Finance.

Article 8.　Every fiscal year, the Minister of International Trade and Industry shall prepare a final statement of revenues and expenditures of this Account in accordance with the same division as that of the statement of estimated revenues and expenditures and send it to the Minister of Finance.

Article 9.　The Cabinet shall prepare the settlement of accounts of revenues and expenditures of this Account every fiscal year and submit it to the Diet together with the budget of the General Account.

2　The settlement of accounts of revenues and expenditures under the preceding paragraph shall be accompanied with the final statement of revenues and expenditures provided for in the preceding Article.

Article 10.　In case there is any surplus upon settlement of accounts of revenues and expenditures each fiscal year in this Account, the said surplus shall be transferred to the revenues of the following fiscal year.

Article 11.　A budgetary appropriation in this Account covering such expenditure as has become binding and yet has not been disbursed in full by 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 Minister of International Trade and Industry has made the carrying forward in accordance with the provision of the preceding paragraph, he shall notify it to the Minister of Finance and the Board of Audit.

3　In case the carrying forward has been made in accordance with the provision of paragraph 1, the budgetary appropriation as provided for in Article 31 paragraph 1 of the Finance Law shall be deemed to have been allocated for such expense.

Article 12.　Necessary procedural and administrative matters for the enforcement of this Law shall be provided for by Cabinet Order.