日本国憲法第86条
国会ハ予算ノ項目ヲ不承認、減額、増額若ハ却下シ又ハ新タナル項目ヲ追加スルコトヲ得
国会ハ如何ナル会計年度ニ於テモ借入金額ヲ含ム同年度ノ予想歳入ヲ超過スル金銭ヲ支出スヘカラス
The Cabinet shall prepare and submit to the Diet an annual budget setting forth the complete government fiscal program for the next ensuing fiscal year, including all proposed expenditures, anticipated revenues and borrowings.