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大日本帝国憲法第62条

大日本帝国憲法第62条(だいにほん/だいにっぽん ていこくけんぽう だい62じょう)は、第6章にある、税と国債に関する規定である。

原文

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1. 新ニ租稅ヲ課シ及󠄁稅率󠄁ヲ變更󠄁スルハ法律ヲ以テ之ヲ定ムヘシ
2. 但シ報償ニ屬スル行政上ノ手數料及󠄁其ノ他ノ收納󠄁金ハ前󠄁項ノ限ニ在ラス
3. 國債ヲ起󠄁シ及󠄁豫算ニ定メタルモノヲ除ク外國庫ノ負󠄂擔トナルヘキ契󠄁約󠄁ヲ爲スハ帝󠄁國議會ノ協贊ヲ經ヘシ

現代風の表記

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  1. 新たに租税を課し、及び税率を変更するときは、法律でこれを定めなければならない。
  2. ただし、報償に属する行政上の手数料及びその他の収納金については、前項の限りではない。
  3. 国債を起こし、及び、予算に定めたものを除き、国庫の負担となる契約をなすには、帝国議会の協賛を経なければならない。

関連項目

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大日本帝国憲法第62条
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