日本国憲法第86条
The Diet may disapprove, reduce, increase or reject any item in the budget or add new items.
The Diet shall appropriate no money for any fiscal year in excess of the anticipated income for that period, including the proceeds of any borrowings.
内閣ハ一切ノ支出計画並ニ歳入及借入予想ヲ含ム次期会計年度ノ全財政計画ヲ示ス年次予算ヲ作成シ之ヲ国会ニ提出スヘシ
「GHQ草案」、国立国会図書館「日本国憲法の誕生」。