재정헌법상 예비비의 비교법적 고찰 - 일본을 중심으로 -

The Japanese financial system is based on the financial constitutional provisions. The reason for the contents of present constitutional law is to solve the external constitutionalism's problems. The present Korean constitutional law regulates on the financial constitutionalism, according to provision 83, and it also has several financial constitutional provisions, such as provision 84 and 91. The Korean constitutional law also has specific financial constitutional act, such as the finance act and the financial law. The fundamental substance of the financial constitution is to manage the financial treatment right by national council with the consent by federal senates. Based on this modern significant fact of financial constitution’s provisions, that is based upon legal principal on the taxation, budget system, board of audit system etc. The finance act operates the legislative systems on finance, which is related to the principal of independence of fiscal year, principal of unification of accounting, principal of revenue and expenditure, principal of total financial budgets, principal of legal surcharge, and principle of sharing national expenditure. According to these fundamental substance, Japan now tries to protect the national disheartening factor. The constitutional committee is also trying to release the written journals. The cardinal contents of the proposal of amendment is accomplished by the general plan for the finance control by national assembly, the constitutional necessity of the financial responsibility not only for this generation but also future generations, the consolidation of board of audit system, and guarantee of levier sovereignty. This essay depicts about introduction of financial system in Japan and the solution of the present legislative system on finance's problems, so that this essay might refer to rearise amendment of constitution as the comparative point of view.