Supplementary Provisions, Article 4
第四条
With regard to the revenue and expenditure of the special account for automobile liability reinsurance for fiscal 2001, and the settlement of accounts for fiscal years up to and including that fiscal year, the provisions then in force continue to govern, except for the provisions of the following paragraph and paragraph (3).
If a surplus arises in the settlement of accounts for fiscal 2001 of the insurance account (hereinafter referred to as the "former insurance account") of the special account for automobile liability reinsurance (hereinafter referred to as the "former special account") under the Act on the Special Account for Automobile Liability Reinsurance prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Special Account Act"), then, of that surplus, the amount obtained by deducting the amount equivalent to the amount of capital contributions to and loans to the Automobile Accident Countermeasures Center, among those assets, from the amount of the assets that have vested, pursuant to paragraph (4), in the automobile accident countermeasures account (hereinafter referred to as the "automobile accident countermeasures account") of the special account for the Program Guaranteeing Compensation for Automobile Accidents under the Act on the Special Account for the Program Guaranteeing Compensation for Automobile Accidents as amended by the provisions of Article 2 (hereinafter referred to as the "New Special Account Act"), as prescribed in paragraph (3) of the Supplementary Provisions of the New Special Account Act as read pursuant to paragraph (15) of the Supplementary Provisions of the New Special Account Act (hereinafter referred to as the "new special account"), is to be accumulated as a reserve fund of the automobile accident countermeasures account; the amount that may be carried over and used pursuant to paragraph (6) is to be transferred to the revenue of the account for grants applied to insurance premiums, etc. (hereinafter referred to as the "account for grants applied to insurance premiums, etc.") of the new special account prescribed in paragraph (3) of the Supplementary Provisions of the New Special Account Act as read pursuant to paragraph (15) of the Supplementary Provisions of the New Special Account Act; and the other amounts are to be accumulated as a reserve fund of the account for grants applied to insurance premiums, etc.
第二条の規定による改正前の自動車損害賠償責任再保険特別会計法（以下「旧特別会計法」という。）に基づく自動車損害賠償責任再保険特別会計（以下「旧特別会計」という。）の保険勘定（以下「旧保険勘定」という。）の平成十三年度の決算上剰余金を生じたときは、当該剰余金のうち、第四項の規定により第二条の規定による改正後の自動車損害賠償保障事業特別会計法（以下「新特別会計法」という。）附則第十五項の規定による読替え後の新特別会計法附則第三項に規定する新特別会計法に基づく自動車損害賠償保障事業特別会計（以下「新特別会計」という。）の自動車事故対策勘定（以下「自動車事故対策勘定」という。）に帰属した資産の金額から当該資産のうち自動車事故対策センターへの出資金及び貸付金の額に相当する金額を控除した金額は自動車事故対策勘定の積立金として積み立て、第六項の規定により繰り越して使用できる金額は新特別会計法附則第十五項の規定による読替え後の新特別会計法附則第三項に規定する新特別会計の保険料等充当交付金勘定（以下「保険料等充当交付金勘定」という。）の歳入に繰り入れ、その他の金額は保険料等充当交付金勘定の積立金として積み立てるものとする。
If a surplus arises in the settlement of accounts for fiscal 2001 of the guarantee account of the former special account (hereinafter referred to as the "former guarantee account") and the operations account of the former special account (hereinafter referred to as the "former operations account"), that surplus is to be transferred to the revenue of the guarantee account (hereinafter referred to as the "new guarantee account") of the new special account prescribed in paragraph (3) of the Supplementary Provisions of the New Special Account Act as read pursuant to paragraph (15) of the Supplementary Provisions of the New Special Account Act.
Of the rights and obligations belonging to the former insurance account at the time this Act comes into effect (excluding those that are to be transferred from the general account to the automobile accident countermeasures account pursuant to Article 7, paragraph (2) of the Act on Special Provisions on Transfer of Money for National Government Bonds Consolidation Fund, in Relation to Financial Management of Fiscal 1994 as amended by the provisions of Article 7 of the Supplementary Provisions (Act No. 43 of 1994; hereinafter referred to as the "New Fiscal 1994 Special Provisions Act") as read pursuant to paragraph (2) of the Supplementary Provisions of the New Fiscal 1994 Special Provisions Act, and pursuant to Article 10, paragraph (2) of the Act on Special Provisions on Transfer of Money for National Government Bonds Consolidation Fund, in Relation to Financial Management of Fiscal 1995 as amended by the provisions of Article 8 of the Supplementary Provisions (Act No. 60 of 1995; hereinafter referred to as the "New Fiscal 1995 Special Provisions Act") as read pursuant to paragraph (2) of the Supplementary Provisions of the New Fiscal 1995 Special Provisions Act), assets equivalent to the amount specified by Cabinet Order as necessary for the stable implementation of the capital contributions and loans, and the subsidies, under paragraph (5) of the Supplementary Provisions of the New Act on Securing Compensation for Automobile Accidents based on the automobile accident countermeasures plan prescribed in paragraph (4) of the Supplementary Provisions of the New Act on Securing Compensation for Automobile Accidents (excluding those pertaining to the reinsurance relationships and insurance relationships under the Former Act on Securing Compensation for Automobile Accidents, which remains in force pursuant to Article 2, paragraph (1) of the Supplementary Provisions), on the basis of the amount obtained by deducting the sum of the amounts set forth in items (ii) through (v) from the amount equivalent to nine twentieths of the sum of the amounts set forth in items (i), (iii) and (v), vest in the automobile accident countermeasures account as provided by Cabinet Order, and the other rights and obligations are to vest in the account for grants applied to insurance premiums, etc.
この法律の施行の際旧保険勘定に所属する権利義務（附則第七条の規定による改正後の平成六年度における財政運営のための国債整理基金に充てるべき資金の繰入れの特例等に関する法律（平成六年法律第四十三号。以下「新六年財特法」という。）附則第二項の規定による読替え後の新六年財特法第七条第二項及び附則第八条の規定による改正後の平成七年度における財政運営のための国債整理基金に充てるべき資金の繰入れの特例等に関する法律（平成七年法律第六十号。以下「新七年財特法」という。）附則第二項の規定による読替え後の新七年財特法第十条第二項の規定により一般会計から自動車事故対策勘定に繰り入れられるべきものを除く。）のうち、第一号、第三号及び第五号に掲げる金額を合算した金額の二十分の九に相当する金額から第二号から第五号までに掲げる金額を合算した金額を控除した金額を基準として、新自賠法附則第四項に規定する自動車事故対策計画に基づく新自賠法附則第五項の規定による出資及び貸付け並びに補助の安定的な実施に必要なものとして政令で定める金額に相当する資産（附則第二条第一項の規定によりなおその効力を有することとされた旧自賠法に基づく再保険関係及び保険関係に係るものを除く。）は、政令で定めるところにより、自動車事故対策勘定に帰属し、その他の権利義務は、保険料等充当交付金勘定に帰属するものとする。
the amount equivalent to the amount obtained by adding, to the amount of the reserve fund of the former insurance account under Article 10, paragraph (1) of the Former Special Account Act as of March 31, 2002, the amount of profit in the case where a profit arises in the former insurance account in the profit and loss calculation for fiscal 2001, or by deducting from it the amount of loss in the case where a loss arises in the profit and loss calculation for that fiscal year;
平成十四年三月三十一日における旧特別会計法第十条第一項の規定による旧保険勘定の積立金の額に、旧保険勘定において平成十三年度の損益計算上利益を生じた場合には当該利益の額を加え、同年度の損益計算上損失を生じた場合には当該損失の額を控除した額に相当する金額
the amount obtained by deducting, from the amount transferred from the former insurance account to the general account pursuant to Article 7, paragraph (1) of the Act on Special Provisions on Transfer of Money for National Government Bonds Consolidation Fund, in Relation to Financial Management of Fiscal 1994 prior to amendment by the provisions of Article 7 of the Supplementary Provisions (hereinafter referred to as the "Former Fiscal 1994 Special Provisions Act"), the amount transferred from the general account to the former insurance account pursuant to Article 7, paragraph (2) of the Former Fiscal 1994 Special Provisions Act by March 31, 2002;
附則第七条の規定による改正前の平成六年度における財政運営のための国債整理基金に充てるべき資金の繰入れの特例等に関する法律（以下「旧六年財特法」という。）第七条第一項の規定により旧保険勘定から一般会計に繰り入れられた金額から、平成十四年三月三十一日までに同条第二項の規定により一般会計から旧保険勘定に繰り入れられた金額を控除した金額
the amount equivalent to the investment income expected to have arisen in the former insurance account by March 31, 2002 if there had been no transfer from the former insurance account to the general account pursuant to Article 7, paragraph (1) of the Former Fiscal 1994 Special Provisions Act;
旧六年財特法第七条第一項の規定による旧保険勘定から一般会計への繰入れがなかったとした場合に平成十四年三月三十一日までに旧保険勘定において生じていたと見込まれる運用収入に相当する金額
the amount obtained by deducting, from the amount transferred from the former insurance account to the General Account pursuant to Article 10, paragraph (1) of the Act on Special Provisions on Transfer of Money for National Government Bonds Consolidation Fund, in Relation to Financial Management of Fiscal 1995, prior to its amendment by Article 8 of the Supplementary Provisions (hereinafter referred to as the "Former Fiscal 1995 Special Provisions Act"), the amount transferred from the General Account to the former insurance account by March 31, 2002 pursuant to paragraph (2) of that Article
附則第八条の規定による改正前の平成七年度における財政運営のための国債整理基金に充てるべき資金の繰入れの特例等に関する法律（以下「旧七年財特法」という。）第十条第一項の規定により旧保険勘定から一般会計に繰り入れられた金額から、平成十四年三月三十一日までに同条第二項の規定により一般会計から旧保険勘定に繰り入れられた金額を控除した金額
the amount equivalent to the investment income that would have been expected to arise in the former insurance account by March 31, 2002 if there had been no transfer from the former insurance account to the General Account pursuant to Article 10, paragraph (1) of the Former Fiscal 1995 Special Provisions Act
旧七年財特法第十条第一項の規定による旧保険勘定から一般会計への繰入れがなかったとした場合に平成十四年三月三十一日までに旧保険勘定において生じていたと見込まれる運用収入に相当する金額
The rights and obligations belonging to the former guarantee account and the former operations account at the time this Act comes into effect are to be vested in the new guarantee account.
Of the amount of expenses in the expenditure budget for fiscal year 2001 of the former insurance account, or of the former guarantee account or the former operations account, the amount to be carried over pursuant to Article 19, paragraph (1) of the Former Special Account Act may be carried over to and used in the account for grants applied to insurance premiums, etc. or the new guarantee account, respectively.
旧保険勘定又は旧保障勘定若しくは旧業務勘定の平成十三年度の歳出予算の経費の金額のうち、旧特別会計法第十九条第一項の規定により繰越しをするものは、保険料等充当交付金勘定又は新保障勘定にそれぞれ繰り越して使用することができる。
The balance sheet and profit and loss statement of the fiscal year before the previous fiscal year, and the projected balance sheet and projected profit and loss statement of the previous fiscal year, that are to be attached to the estimated statement of revenue and expenditure or the budget of the new special account pursuant to Article 4, paragraph (2) or Article 6, paragraph (2) of the New Special Account Act, and that relate to the automobile accident countermeasures account and the account for grants applied to insurance premiums, etc., are not required to be attached, notwithstanding those provisions, only for the budget for fiscal year 2002 (including, as regards the balance sheet and profit and loss statement of the fiscal year before the previous fiscal year, the budget for fiscal year 2003).
新特別会計法第四条第二項又は第六条第二項の規定により新特別会計の歳入歳出予定計算書又は予算に添付すべき前前年度の貸借対照表及び損益計算書並びに前年度の予定貸借対照表及び予定損益計算書であって自動車事故対策勘定及び保険料等充当交付金勘定に係るものは、平成十四年度（前前年度の貸借対照表及び損益計算書については、平成十五年度を含む。）の予算に限り、これらの規定にかかわらず、その添付を要しないものとする。