Chapter VII. Finance
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. 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
Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered. The organization and competency of the Board of Audit shall be determined by law.
Article 91
At regular intervals and at least annually the Cabinet shall report to the Diet and the people on the state of national finances.
