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Constitutional Imperialism in Japan
[Vol. VI

payment, except in favor of a legitimate creditor of the Government or his agent.

For the expenses enumerated here below, the Ministers of State may, however, issue order of advance payment to competent officials or to banks specially assigned by the Government.

  1. Payment on the principal and interest of national debts.
  2. Expenses of troops and fleets, and Government vessels.
  3. Expenses of Government Offices abroad.
  4. All expenses to be paid in foreign countries, besides those mentioned in the preceding clause.
  5. Expenses to be paid in those districts in the interior, where the means of transportation and communication are incomplete.
  6. Those miscellaneous ordinary expenses in the different Government Offices, of which the whole annual amount is below five hundred yen.
  7. Expenses of Offices, the situation of which cannot he settled in one place.
  8. Expenses of works carried out under direct supervision of the different Government Offices, provided such expenses do not exceed three thousand yen for each superintending official.

Chapter V.—Final Accounts

Article XVI.—General final accounts to be laid by the Government before the Imperial Diet, after it has received the verification of the Board of Audit, shall be drawn up in the same form as the general budget, and shall contain explicit statements as to the following particulars:—

Revenues

  • Estimated amount of revenues.
  • Ascertained amount of revenues.
  • Amount of revenues received.
  • Amount of revenues not yet received.

Expenditures

  • Estimated amount of expenditures.
  • Amount of expenditures increased after the determination of the budget.
  • Amount of expenditures for which order of payment had been issued.
  • Amount to be carried over to the next financial year.

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