(1)国の収入支出の決算は、すべて毎年会計検査院がこれを検査し、内閣は、次の年度に、その検査報告とともに、これを国会に提出しなければならない。
(2)会計検査院の組織及び権限は、法律でこれを定める。

（英文）
Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered.
The organization and competency of the Board of Audit shall be determined by law.