Article 62. The imposition of a new tax or the modification
of the rates (of an existing one) shall be determined by law.
(2) However, all such administrative fees or other revenue
having the nature of compensation shall not fall within the
category of the above clause.
(3) 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 63. The taxes levied at present shall, in so far as
they are not remodelled by a new law, be collected according to
the old system.
Article 64. The expenditure and revenue of the State require
the consent of the Imperial Diet by means of an annual Budget.
(2) 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 65. The Budget shall be first laid before the House
of Representatives.
Article 66. 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 67. 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 68. 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 69. 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 70. 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.
(2) 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 71. 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 72. The final account of the expenditures and
revenues 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.
(2) The organization and competency of the Board of Audit
shall of determined by law separately.