1　The Cocoon and Raw Silk Price Stabilization Fund which the Japan Raw Silk Control Company, Ltd., Closed Institution (hereinafter referred to as "the Control Company" ) reserved in accordance with the provision of Article 42 paragraph 1 (Accumulation of a Cocoon and Raw Silk Price Stabilization Fund) of the former Raw Silk Industry Control Law (Law No.67 of 1941), shall, regardless of the provision of paragraph 9 of the Supplementary Provisions (Transfer of the Cocoon and Raw Silk Price Stabilization Fund to the Raw Silk Association designated by the Competent Minister) of the Raw Silk Industry Law (Law No.57 of 1945), be transferred to the National Treasury.

2　In imposing, on the Control Company, the Corporation Tax in accordance with the provision of Article 5 of the Supplementary Provisions (Transitional Provisions concerning the Corporation Tax on the Liquidation Income derived from the Dissolution prior to March 31, 1947) of the Corporation Tax Law (Law No.28 of 1947), and the Business Tax in accordance with the provision of Article 15 paragraph 2 of the Supplementary Provisions (Transitional Provisions concerning the Business Tax on the Liquidation Net Profit derived from the Dissolution prior to March 31, 1947) of the Law concerning the Partial Amendment to the Special Corporation Tax Law, etc.(Law No.29 of 1947), the Cocoon and Raw Silk Price Stabilization Fund to be transferred to the National Treasury by the Control Company under the provision of the preceding paragraph shall be deducted from the surplus assets in calculating the liquidation income under the former Corporation Tax Law (Law No.25 of 1940) and the liquidation net profit under the former Business Tax Law (Law No.33 of 1940), respectively.