business plans of the preceding year and the fiscal year concerned;
(2)The amount of money distributed throughout the previous fiscal year and the estimated amount of disbursement for the next fiscal year on Treasury obligation contracts which cover the previous fiscal year and the next fiscal year, the estimated amount of disbursement since the beginning of the fiscal year concerned, and the entire project plan and progress report in the case of projects which cover several fiscal years.
(Division of Revenue and Expenditure Budget)
Article 5. The revenue and expenditure budget for the Special Account shall be divided into ‘titles' and ‘items' in accordance with the disposition of revenues and into 'items' in accordance with the object of expenditures.
(Budget Preparation and Submission)
Article 6. The Cabinet shall prepare the Special Account budget each fiscal year and submit it to the Diet with the General Account budget.
2. The budget prescribed in the preceding paragraph shall be accompanied by statements of estimated revenues and expenditures, etc. as prescribed by Article 4, paragraph 1 (preparation and referral of statements of estimated revenues and expenditures, etc.) and any documents listed under each item of paragraph 2 (including documents on the statement of estimated revenues and expenditures, etc.)
(Borrowing)
Article 7. When indispensable for raising funds for establishing facilities concerning the airport development projects, funds may be borrowed under the provisions of a Cabinet Order and charged to the Special Account.
2. The limitation on borrowing prescribed in the preceding paragraph shall be approved by the Diet in the budget.
(Carry-over of Borrowing Allowances)
Article 8. The sum of money not borrowed in the fiscal year concerned as enacted in the borrowing budget of the Special Account may, to the extent necessary and not exceeding the total amount approved, be carried over into the expenditure budget of the next fiscal year under the provisions of paragraph 1 of the preceding Article.
(Temporary Loans, etc.)
Article 9. In the case of cash shortage in payment, a temporary loan may be obtained under the Special Account or Treasury surplus cash may be appropriated for cash payment.
