1　Those funds Entrusted with the Trust Fund Bureau from the Special Account for Postal Savings (hereinafter referred to as "the entrusted funds" ) with the contract term of five (5) years or more shall, regardless of the provision of Article 4 paragraph 3 of the Trust Fund Bureau Fund Law (Law No.100 of 1951), bear interests at the interest rate not exceeding 1% per annum which shall be designated by Cabinet Order (hereinafter referred to as "the special interest rate" ) in and after the fiscal year 1952-53, for the time being, in addition to the interests prescribed in item (4) of the same paragraph.

2　The special interest rate for each fiscal year in and after the fiscal year 1953-54 shall be lower than that for the preceding fiscal year.

3　Such entrusted funds as repaid before the expiration of the contract term shall, regardless of the provision of paragraph 1, bear no interests based on the special interest rate.

4　Interests based on the special interest rate on the entrusted funds shall be paid on March 31 and September 30 of each year on daily computation basis according to the elapsed period of entrustment of the said entrusted funds.