The idea that when the state carries out financial activities (spending and taxation), a resolution must be passed by the Diet, which is made up of representatives of the people. In Japan, the main basis for this is Article 83 of the Japanese Constitution, and based on this, budget deliberations and tax-related laws are passed by the Diet. Source: About Shogakukan Digital Daijisen Information | Legend |
国家が財政活動(支出や課税)を行う際は、国民の代表で構成される国会での議決が必要であるという考え方。日本では日本国憲法第83条が主たる根拠とされ、これに基づいて、予算の審議や課税に関する法律の議決は国会で行われる。
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