Article 3. The Special Account consists of revenues and expenditures. Revenues include the following specific items: airport user fees income from State airports (limited to airports in which airport offices, etc. are located); prorated shares prescribed under the Airport Development Law, Article 6, paragraph 1 (sharing of development costs) and paragraph 2 (reallocation of development costs sharing including cases where the provisions are applied accordingly to Article 10, paragraph 2 (cost sharing for disaster restoration work) and paragraph 1 of the same Article; money transferred from the General Account; money borrowed under the provisions of Article 7, paragraph 1 (borrowing money); receipts on entrusted construction work and entrusted projects; amortization of loans; dividends from investments; and miscellaneous derivative revenues; as well as Treasury receipts which come under this Special Account.
Expenditures include the following items: airport development project costs; any derivative work costs; any subcontracted work costs (salary expenditures for officials participating in these projects and work performed by the State in Hokkaido and Okinawa and any other clerical expenses for works limited to the airport offices concerned); Aeronautical Safety College administration and management expenses; flight inspection clerical expenses, etc.; subcontracted project expenses; expenses for performing clerical work at airport offices, etc.; interest payable and amortization of loans under the provisions of Article 7, paragraph 1; interest payable on temporary loans under the provisions of Article 9, paragraph 1 (temporary loans); money transferred either to the Port Development Special Account or to the General Account under the provisions of Article 11, paragraph 1 (transfer to the Port Development Special Account) and paragraph 2 (transfer to the General Account); and derivative expenses.
2. Money transferred from the General Account specified in the preceding paragraph shall, within budgetary constraints, be transferred as prescribed by Cabinet Order.
(Preparation and Referral of Statements on Estimated Revenues and Expenditures, etc.)
Article 4. The Minister of Transport shall prepare statements on estimated revenues and expenditures, permit/approve carry-over budget requests, and Treasury obligation contract requests (hereinafter referred to as “statements of estimated revenues and expenditures, etc.”) each fiscal year and refer them to the Minister of Finance
2. The statement of estimated revenues and expenditures, etc. prescribed in the preceding paragraph shall be accompanied by the following documents:
(1)A statement of business results for the fiscal year before the last and the