Article 1.　There shall be established a Special Account as distinct from the General Account in order to manage the annual revenues and expenditures concerning the operation of the Trust Fund Bureau Fund.

Article 2.　This Account shall be administered by the Minister of Finance in accordance with the provisions of Laws and Orders.

Article 3.　In this Account, the annual revenues shall be operational profits of the Trust Fund Bureau Fund, the transfers from the General Account under the provisions of Article 4 paragraph 3 and Article 9 paragraph 2 and incidental sundry receipts, and the annual expenditures shall be the interests to the entrusted funds of the Trust Fund Bureau, operational losses of the fund of the Trust Fund Bureau, commissions for the operation, business handling expenses, compensations for losses carried forward under the provision of Article 4 paragraph 3, money to redeem the diverted money under the provision of the proviso to Article 10 paragraph 2 and incidental miscellaneous expenses.

Article 4.　In case there occurs any price decrease on operational assets belonging to the Trust Fund Bureau Fund, it shall be redeemed by the surplus on the settlement of account of this Account, and, if there is no surplus on the settlement of account, or if the total amount can not be redeemed by the surplus on the settlement of account, it shall be redeemed by the accumulated reserve prescribed in Article 8 paragraph 1.

2　In case the total amount of the price decrease of the operational assets can not be redeemed either by the use of the surplus on the settlement of accounts or by the accumulated reserve in accordance with the provision of the preceding paragraph, the amount left unredeemed shall be carried forward as the loss to the Trust Fund Bureau Fund.

3　The loss carried forward of the Trust Fund Bureau Fund prescribed in the preceding paragraph shall be made up for, except the case where it is made up for by the surplus on the settlement of accounts of this Account in accordance with the provision of Article 8 paragraph 1, by the transfer of the necessary amount from the General Account as prescribed in the budget.

Article 5.　The Minister of Finance shall prepare in each fiscal year the statement of estimated annual revenues and expenditures.

Article 6.　The budget of annual revenues and expenditures of this Account shall be divided into titles and items in accordance with the nature of revenue and the purpose of expenditure.

Article 7.　The Cabinet shall prepare in each fiscal year the budget of this Account and submit it to the Diet together with that of the General Account.

2　The budget under the preceding paragraph shall be accompanied with the statement of estimated annual revenues and expenditures.

Article 8.　In case there is any amount of surplus obtained by deducting the sum total of the amounts as disbursed of the interests to the entrusted Funds of the Trust Fund Bureau, operational losses of the fund of the Trust Fund Bureau, commissions for the operation, business handling expenses and incidental miscellaneous expenses in the fiscal year concerned, and of the amount of appropriation in the fiscal year concerned to be carried forward in accordance with the provision of Article 14 paragraph 1 to the next fiscal year (hereinafter referred to as "the sum total of the disbursed amounts, etc." ) from the sum total of the amounts as received of operational profits of the Trust Fund Bureau Fund and incidental sundry receipts (hereinafter referred to as "the sum total of the received amounts" ) on the settlement of accounts of this Account in each fiscal year, and when there still remains any amount of the said surplus after the redemption prescribed in Article 4 paragraph 1 has been made, and after the loss carried forward from the preceding fiscal year, if any, prescribed in paragraph 2 of the same Article has been made up for, an amount equivalent to one half of the said remainder shall be accumulated as the accumulated reserve of this Account.

2　The balance of the remainder prescribed in the preceding paragraph and the amount to be accumulated in accordance with the provision of the preceding paragraph shall be transferred to the revenues of the General Account of the fiscal year concerned.

Article 9.　In case the sum total of the received amounts is short of the sum total of the disbursed amounts, etc. on the settlement of accounts of this Account in each fiscal year, the amount of the said shortage shall be made up for by the accumulated reserve prescribed in paragraph 1 of the preceding Article;provided that it shall not be done prior to the redemption of the price decrease of operational assets under the provision of Article 4 paragraph 1.

2　In case the shortage on the settlement of accounts under the preceding paragraph can not be covered in accordance with the provision of the preceding paragraph, the shortage left uncovered shall be made up for by the transfer of an amount equivalent to the said shortage left uncovered from the General Account in accordance with the provisions of the budget.

Article 10.　The Minister of Finance shall prepare in each fiscal year the final statement of annual revenues and expenditures of this Account with the same classification as that of the statement of estimated annual revenues and expenditures.

Article 11.　The Cabinet shall prepare in each fiscal year the settlement of annual revenues and expenditures of this Account and submit it to the Diet together with that of the General Account.

2　The settlement of the preceding paragraph shall be accompanied with the final statement of annual revenues and expenditures.

Article 12.　In case there is any shortage of cash for payment in this Account, the Trust Fund Bureau Fund may be diverted for the said appropriation.

2　The money diverted in accordance with the provision of the preceding paragraph shall be redeemed with the revenues of the fiscal year concerned; provided that, when it cannot be redeemed owing to the shortage of annual revenues, the amount that cannot be redeemed may be redeemed within a year.

Article 13.　The Minister of Finance is authorized to make the Bank of Japan handle the interest payment for the entrusted funds of the Trust Fund Bureau.

2　In case the Minister of Finance makes the Bank of Japan pay the interests on the entrusted funds of the Trust Fund Bureau in accordance with the provision of the preceding paragraph, he may deliver the fund necessary for the said interest payment to the Bank of Japan.

Article 14.　A budgetary appropriation in this Account covering such expenditures as have become binding and yet have 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 Finance has made the carrying forward in accordance with the provision of the preceding paragraph, he shall notify it to the Board of Audit.

3　In case the carrying forward has been made in accordance with the provisions of paragraph 1, the appropriation concerned shall be deemed to be the budget allocated in accordance with the provision of Article 31 paragraph 1 of the Finance Law (Law No.34 of 1947).

Article 15.　The procedure for enforcement of this Law and other matters necessary for the administration thereof shall be prescribed by Cabinet Order.