Financial Processing Standards for Labor Unions Article 12

Before the beginning of a fiscal year, the board of directors of a labor union shall make a work plan and budget for the year which, after the resolution of the members or member representatives meeting, shall be filed with and report to the competent authority for examination.In case such a members or member representatives meeting cannot be called in time to resolute such a matter, the work plan and budget referred to in the preceding paragraph can be resoluted in a board of directors meeting and filed with and report to the competent authority for examination. The same resolution shall subsequently and after the fact be discussed and resoluted by the members or member representatives meeting and then the resolution shall be filed again with and report to the competent authority for examination.