2. The statement of decisive revenues and expenditures specified in the preceding paragraph shall be accompanied by the following documents:
(1)A statement of business results for the fiscal year concerned;
(2)A statement of liabilities.
(Preparation and Submission of Settlement Reports for Revenues and
Expenditures)
Article 13. The cabinet shall prepare a settlement report on revenues and expenditures for the Special Account each fiscal year and submit it to the Diet with the settlement report on revenues and expenditures for the General Account and Fiscal Account.
2. The settlement report on revenues and expenditures specified in the preceding paragraph shall be accompanied by a statement of decisive revenues and expenditures prescribed under paragraph 1 of the preceding Article and documents specified under the items of paragraph 2 of the same article.
(Transfer of Surplus)
Article 14. If settlement of revenues and expenditures in the Special Account yields a surplus during a given fiscal year, the surplus shall be transferred as revenue to the next fiscal year.
(Deposit of Surplus)
Article 15. If there is cash surplus for payment in the Special Account, the cash surplus may be deposited with the Trust Fund Bureau.
(Delegation by Cabinet Order)
Article 16. Any matters necessary for implementation of procedures and any other actions under the Law shall be provided for by Cabinet Order.
