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Supplementary Provision :<br />
-4. \ This Cabinet Order shall come into force as<br />
from the da$ of itjs promulgation.<br />
Prime Minister<br />
YOSHIDA Shigeru<br />
I hereby promulgate.the Cabinet Order for<br />
Partial Amendment to the Enforcement Order<br />
of the Japanese National Railways Law.<br />
Signed: HIROHITO, Seal of the Emperor<br />
This ninth day of the twelfth month of the<br />
twenty-fifth year of Showa (December 9, 1950)<br />
Prime Minister<br />
YOSHIDA Shigeru<br />
Cabinet Order No. 348<br />
Cabinet Order for Partial Amendment to<br />
the Enforcement Order of the Japanese<br />
National Railways Law<br />
For the purpose of enforcing the Japanese<br />
National Railways Law (Law No. 258 of 1948)<br />
and in accordance with the same Law, the<br />
Cabinet establishes this Cabinet Order.<br />
The Enforcement Order of the Japanese National<br />
Railways Law (Cabinet Order No. 113 of<br />
1949) shall be partially amended as follows :<br />
Article 1 to Article ll inclusive shall be amended<br />
as follows :<br />
(The Budget)<br />
Article 1. The Budget of t)ieJapanese National<br />
Raiways shall consist of General Provisions,<br />
Income and Expense Budget and Obligation.<br />
(General Provisions of Budget)<br />
Article 2. The General Provisions of Budget<br />
of the Japanese National Railways shall contain<br />
the regulations concerning the following matters<br />
in addition to general regulations of Income<br />
and Expense Budget and Obligation :<br />
1. Increase of Income and Expense Budget due<br />
to the increase amount of handled business;<br />
2. Maximum amount of long-term borrowings<br />
and of railway bonds to be issued;<br />
3. Maximumamount of short-term borrowings ;<br />
4. The designation of appropriation as pre-<br />
'scribed in Article 39-(ll) of the Japanese<br />
National Railways Law (hereinafter referred<br />
to as "Law");<br />
5. The total amount of pays to the officers and<br />
personnel ;<br />
6. Maximum amount of the act to incur obligation<br />
as prescribed in Article 39-(2) paragraph<br />
2 of the Law;<br />
7. The disposition of profit' a& prescribed in<br />
Article 41 paragraph 2 of the Law, and the<br />
amount of redemption 'of the long-term borrowings<br />
and railway bonds ;<br />
"8. Matters necessary for the execution of the<br />
Budget in addition to those mentioned in the<br />
preceding items.<br />
3-<br />
(Income and Expense Badget)<br />
Article 3. Income and Expense, Budget of the<br />
Japanese National Railways shall be classified<br />
into "Title" and "Item" in accordance with<br />
the nature of the income and the purpose of<br />
the expense.<br />
(Obligation)<br />
Article 4. As regards obligation, the reason of<br />
its necessity for each item the fiscal year in<br />
which the acts of obligation are to be incurred,<br />
and the limit to the amount of obligation shall<br />
be made clear, and the fiscal year, the term or<br />
the annual defrayal of the disbursement resulting<br />
from the obligation shall be shown in case<br />
of necessity.<br />
(Transfer of Appropriation)<br />
Article 5. As regards the appropriations trans-<br />
. ferred under the provision of Article 39-(ll) of<br />
the Law, the Japanese National Railways shall<br />
clearly set forth the reason and the amount<br />
in the Report on Settlement of Account.<br />
(The Expending of the Reserve Fund, Etc.)<br />
Article 6. The notification by the Japanese National<br />
Railways to the Minister of Transportation<br />
in cases where the Japanese National<br />
Railways expends the reserve fund under the<br />
provision of Article 39~(13) paragraph 1 of the<br />
Law shall be the report clarifying the reasons<br />
to be expended, the amount and the bases of<br />
computation.<br />
2 The notification by the Transportation Minister<br />
to the Minister of Finance and the Board<br />
of Audit prescribed under the provision of<br />
Article 39-(13) paragraph 2 shall accompany the<br />
report prescribed by preceding paragraph.<br />
3 As regards the amount of the reserve fund<br />
expended, the Japanese National Railways<br />
shall clarify the reason and the amount in the<br />
Report on Settlement of Account.<br />
Article 7. In cases where the Japanese National<br />
Railways expends the amount as prescribed in<br />
Article 39-(3) paragraph 2.of the Law, the<br />
Japanese National Railways shall notify to the<br />
Minister of Transportation with the report<br />
clarifying the reason, the amount and the bases<br />
of compuation.<br />
2 The provision of paragraph 3 of the preceding<br />
1 Article shall apply mutatis mutandis to the<br />
amount expended under the provision of Article<br />
39-(3) paragraph 2 of the Law.<br />
Article 8. The provision of paragraph 1 of the<br />
preceding Article shall apply mutatis mutandis<br />
to the case where the Japanese National Railways<br />
performs the act to incur obligation under<br />
the provision of Article 39-(2) paragraph 2.<br />
(The Carrying-over of Budget)<br />
Article 9. The notification by the Japanese National<br />
Railways to the Minister of Transporta-
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