Page:The constitution of Japan - with the laws pertaining thereto, and the imperial oath and speech. Promulgated at the Imperial palace, February 11th, 1889 (IA cu31924023459880).pdf/48

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

"*Estimated amount of revenues.

Ascertained amount of revenues.

Amount of revenues received.

Amount of revenues not yet received."

"*Estimated amount of expenditures.

Amount of expenditures increased after the determination of the budged.

Amount of expenditures for which order of Payment had been issued.

Amount to be carried over to the next financial year."

—The following documents shall accompany the general accounts mentioned in the preceding Article, together with the report of verification of the Board of Audit:—

"*1. Reports of final accounts submitted by the respective Departments of State.

2. Accounts of the national debts.

3. Accounts of cases in which special modes of treatment are allowed."

—As to those liabilities of the Government, of which the creditor has not made the demand of disbursement or of payment within five years, after the end of the financial year in which the payment should have been made, they shall be considered to have passed the term of prescription, and the Government shall be free from the liability. But in case the term of prescription is fixed by a special law, the provision of such law shall be followed.

—When, concerning any amount of money due to the Government, a person has not received notice for payment within five years, after the end of the financial year in which such payment should have been made, he shall be freed from the liability. But in case the term of prescription is fixed by a special law, the provision of such law shall be followed.

—When there occurs a surplus in the annual accounts of a financial year, it shall be carried over to the revenues of the next financial year.

—In case any express permission is specially provided in the budget, or in case expenses have not been wholly paid out during a financial year, on account of delays caused by unavoidable circumstances in the progress of any work or manufacture which had to be completed within the said financial year, the appropriations may be carried over to, and disbursed in, the succeeding year.