Powers and Functions of the Japanese Diet, II*

Kenneth Colegrove

American Political Science Review, 1934, vol. 28, issue 1, 23-39

Abstract: The principle of “no taxation without representation,” so dearly prized in European constitutional systems, finds its counterpart in the Japanese régime. In the ornate language of Prince Ito: “It is one of the most beautiful features of constitutional government and a direct safeguard to the happiness of the subjects that the consent of the Diet is required for the imposition of a new tax and that such matters are not left to the arbitrary action of the Government.“ The enactment of this rule, so far as the Japanese constitution is concerned, is found in Article LXII, which reads:The imposition of a new tax or the modification of the rates [of an existing one] shall be determined by law. However, all such administrative fees or other revenue having the nature of compensation shall not fall within the category of the above clause. The raising of national loans with the contracting of other liabilities to the charge of the national treasury, except those that are provided in the budget, shall require the consent of the Imperial Diet.In their commentaries on this article, the jurists of the new school emphasize the requirement of the consent (kyosan) of the Diet for taxation, while the jurists of the old school emphasize the duty of the subject to submit to taxation.

Date: 1934
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.cambridge.org/core/product/identifier/ ... type/journal_article link to article abstract page (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:cup:apsrev:v:28:y:1934:i:01:p:23-39_02

Access Statistics for this article

More articles in American Political Science Review from Cambridge University Press Cambridge University Press, UPH, Shaftesbury Road, Cambridge CB2 8BS UK.
Bibliographic data for series maintained by Kirk Stebbing ().