①In order to make the flow of national funds for reconstruction from the Great East Japan Earthquake transparent and to properly manage the redemption of reconstruction bonds, the government is to establish in fiscal 2012 a special account to account for the revenue and expenditure for reconstruction projects, and is to take the necessary legislative measures.

②The special account prescribed in the preceding paragraph is to succeed to the obligations, etc. pertaining to the redemption of the reconstruction bonds issued pursuant to the provisions of Article 69 under the General Account Supplementary Budget (No. 3) for fiscal 2011.