The most accurate statement about federal and unitary systems is:
In a federal system, the constitution allocates powers between states and federal government; in a unitary system, powers are lodged in the national government.
This statement correctly describes the fundamental difference between federal and unitary systems of government. In a federal system, like that of the United States, power is divided between the national and state levels, often enshrined in a constitution. In contrast, in a unitary system, such as that of Japan or the United Kingdom, the central government holds the majority of the power, and any administrative divisions (like regions or provinces) derive their authority from the national government rather than having constitutionally guaranteed powers.