(Carry-Over)
Article 310.
The corporation may carry over into the following business year such expenses in the budget as may not be payable by the end of a business year.
(Accounting)
Article 311.
The presiding director shall be responsible for accounting of the corporation, provided that he / she may, if necessary, entrusted the custody of cash to the banking institution specified by a resolution of the board of directors.
2.
The accounts of the corporation (except those for the special projects) shall be closed on the thirty-first day of May in the following business year.
(Statement of Accounts)
Article 312.
The corporation shall each business year prepare a statement of accounts and make public the outline thereof within two months after the closing of the accounts (or after the end of the business year, as for special projects).
2.
The corporation shall submit to the chief executives of the partner bodies by at least the thirty-first day of August the statement of accounts prepared under the presiding paragraph, together with the business report and other documents prescribed by cabinet order. Such statement of accounts and documents shall be accompanied with the opinions of the auditors.
3.
The chief executives of the partner bodies shall without delay present to the respective assemblies the statement of accounts submitted under the presiding paragraph.
4.
Documents which shall be included in the statement of accounts shall be prescribed by cabinet order.
(Surplus)
Article 313.
When any profit has accrued from special projects in a business year, the corporation shall make up any deficit carried over from the preceding business year with such profit, and, if there be still a surplus, carry it over into the following business year.
(Application of Provisions)
Article 314.
The provisions of paragraph 2 of Article 208, Article 210, Article 214, Article 215 (except items 2 and 3), Article 216, paragraphs 1 and 2 of Article 220, paragraph 2 of Article 221, Article 231, paragraphs 3 to 5 of Article 231-2, Article 232, Article 232-3, Article 232-5, Article 232-6, the first sentence of Article 233-2, Articles 234 to 234-3, paragraphs 1 and 2 of Article 235-2, Article 235-3, Article 235-4, Articles 236 to 238, Articles 238-3 to 238-5, Article 239, Article 240, Articles 242 to 243, paragraphs 1 to 5 and 9 of Article 243-2, paragraph 1 of Article 243-3 and Article 243-5 shall apply mutatis mutandis to the finance of the corporation. However, the provisions of Article 235-3 shall not apply to the finance of special projects.
