The extensible markup language (XML) is a promising standard for describing semi-structured information and contents on the Internet. When XML comes to be a widespread data encoding format for Web applications, safeguarding the accuracy of the information represented in XML documents will be indispensable. In this paper, we propose a provisional authorization model that provides XML with sophisticated access control mechanism. The well-recognized need for such a system has only recently been addressed. Based on this authorization model, we present an XML access control language (XACL) that integrates security features such as authorization, non-repudiation, confidentiality, and an audit trail for XML documents. We describe our implementation, which can be used as an extension of a Web server for e-Business applications. Keywords Access Control, XML, Provisional Authorization, Security Transcoding