CHAPTER VI. FINANCE

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