The positive (minimal) realization problem for a class of singular discrete-time linear single-input, single-output systems with delays in state and delays in control is addressed. Solvability conditions for the positive (minimal) realization problem are established. It is shown that there exists a positive (minimal) realization of an improper transfer function T(z) = n(z) / d(z) if the coefficients of polynomial n(z) are non-negative and of the polynomial d(z) are non-positive except the leading one, which should be positive. A procedure for computation of the positive (minimal) realization of the transfer function is proposed and illustrated by an example.