- Article 83:
- The power to administer national finances
shall be exercised as the Diet shall determine.
- Article 84:
- No new taxes shall be imposed or existing
ones modified except by law or under such
conditions as law may prescribe.
- Article 85:
- No money shall be expended, nor shall the
State obligate itself, except as authorized
by the Diet.
- Article 86:
- The Cabinet shall prepare and submit to the
Diet for its consideration and decision a
budget for each fiscal year.
- Article 87:
- In order to provide for unforeseen deficiencies
in the budget, a reserve fund may be authorized
by the Diet to be expended upon the responsibility
of the Cabinet must get subsequent approval
of the Diet for all payments from the reserve
fund.
- Article 88:
- All property of the Imperial Household shall
belong to the State. All expenses of the
Imperial Household shall be appropriated
by the Diet in the budget.
- Article 89:
- No public money or other property shall be
expended or appropriated for the use, benefit
or maintenance of any religious institution
or association, or for any charitable, educational
or benevolent enterprises not under the control
of public authority.
- Article 90:
- 1)
- Final accounts of the expenditures and revenues
of the State shall be audited annually by
a Board of Audit and submitted by the Diet,
together with the statement of audit, during
the fiscal year immediately following the
period covered.
- 2)
- The organization and competency of the Board
of Audit shall be determined by law.
- Article 91:
- At regular intervals and at least annually
the Diet and the people on the state of national
finances.