In each fiscal year, if it is necessary in light of the financial situation of the employment account of the Labor Insurance Special Account (limited to the case where the premium rate for covering expenses for benefits for unemployment, etc. prescribed in Article 12, paragraph (4), item (i) of the Premiums Collection Act is 0.8 percent or more, and other cases specified by Cabinet Order), the national treasury may, in order to cover a part of the expenses necessary for the payment of the benefits for unemployment, etc. and the vocational training attendance benefits prescribed in Article 64 in that fiscal year, bear a part of those expenses, as provided for in the budget, in excess of the amounts it bears pursuant to the provisions of Article 66, paragraphs (1), (2) and (4) and the preceding Article.