Kashiwazaki Toshiyoshi, Financial law in the Constitution of Japan

Summary: This paper introduces the basic principles of financial provisions stipulated in the Japanese Constitution. The constitution adopts a financial democracy centered on parliament. The form of that is no taxation without law. The budget is organized by the Cabinet, but the decision of the Diet are required. The Board of Audit plays an important role in the final account. The budget for fiscal 2019 is 101.5 trillion yen, but it is said to be the crocodile mouth.