R 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. 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.

(2) 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 benevolent enterprises not under the control of
public authority.

Article 90. Final accounts of the expenditures and revenues
of 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.

(2) The organization and competency of the Board of Audit
shall 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.

CHAPTER VIII. LOCAL SELF-GOVERNMENT

Article 92. Regulations concerning organization and
operations of local public entities shall be fixed by law in
accordance with the principle of local autonomy.

Article 93. The local public entities shall establish
assemblies as their deliberative organs, in accordance with law.

(2) The chief executive officers of all local public
entities, the members of their assemblies, and such other local
officials as may be determined by law shall be elected by direct
popular vote within their several communities'

Article 94. Local entities shall have the right to manage
their property, affairs and administration and to enact their o