Chapter VI

Article LXII.
The imposition of a new tax or the modification of the rates
(of an existing one) shall be determined by law. However, all
such administrative fees or other revenue having the nature of
compensation shall not fall within the category of the above
clause. The raising of national loans and the contracting of
other liabilities to the charge of the National Treasury,
except those that are provided in the Budget, shall require
the consent of the Imperial Diet.

Article LXIII.
The taxes levied at present shall, in so far as they are not
remodelled by new law, be collected according to the old
system.

Article LXIV.
The expenditure and revenue of the State require the consent
of the Imperial Diet by means of an annual Budget. Any and all
expenditures overpassing the appropriations set forth in the
Titles and Paragraphs of the Budget, or that are not provided
for in the Budget, shall subsequently require the approbation
of the Imperial Diet.

Article LXV.
The Budget shall be first laid before the House of
Representatives.

Article LXVI.
The expenditures of the Imperial House shall be defrayed every
year out of the National Treasury, according to the present
fixed amount for the same, and shall not require the consent
thereto of the Imperial Diet, except in case an increase
thereof is found necessary.

Article LXVII.
Those already fixed expenditures based by the Constitution
upon the powers appertaining to the Emperor, and such
expenditures as may have arisen by the effect of law, or that
appertain to the legal obligations of the Government, shall be
neither rejected nor reduced by the Imperial Diet, without the
concurrence of the Government.

Article LXVIII.
In order to meet special requirements, the Government may ask
the consent of the Imperial Diet to a certain amount as a
Continuing Expenditure Fund, for a previously fixed number of
years.

Article LXIX.
In order to supply deficiencies which are unavoidable, in the
Budget, and to meet requirements unprovided for in the same, a
Reserve Fund shall be provided in the Budget.

Article LXX.
When the Imperial Diet cannot be convoked, owing to the
external or internal condition of the country, in case of
urgent need for the maintenance of public safety, the
Government may take all necessary financial measures, by means
of an Imperial Ordinance. In the case mentioned in the
preceding clause, the matter shall be submitted to the
Imperial Diet at its next session, and its approbation shall
be obtained thereto.

Article LXXI.
When the Imperial Diet has not voted on the Budget, or when
the Budget has not been brought into actual existence, the
Government shall carry out the Budget of the preceding year.

Article LXXII.
The final account of the expenditures and revenue of the State
shall be verified and confirmed by the Board of Audit, and it
shall be submitted by the Government to the Imperial Diet,
together with the report of verification of the said Board.
The organization and competency of the Board of Audit shall be
determined by law separately.