4  The amount of government deposits and government surplus in the Bank of Japan accounts is about 35 trillion yen, in part due to the frontloading of rollover of existing government bonds and the increase in tax revenue. Inefficient cash management arising from rigid accounting rules results in a significant revenue loss.
Moreover, the fluctuation of budgetary funds in Japan is quite large, compared with other major countries. This tends to limit the capability to implement an ultra-easy policy. 2/5  provision to avoid systemic risk and a deflationary spiral.