Expenditures of the Russo-Japanese war / by Gotaro Ogawa.

EFFECTS ON PUBLIC FINANCE

139

expenditures fell suddenly, in the regular items, to sums
ranging from 9,820,000 yen to 7,750,000 yen, as against
I9,090,000 yen, the highest figure attained before the war,
while the annual amounts of war expenses were only from
600,000 yen to 4,430,000 yen. Consequently, the extraordinary expenditures were reduced to aggregates ranging from
12,220,000 yen to 12,180,000 yen.
Thus the grand total of expenditures for developmental
administration, which had reached 48,760,000 yen, fell td sums
varying from 41,050,000 yen to 41,150,000 yen.
Finally, the expenditures for colonial affairs consisted exclusively of appropriations for Taiwan before the war (fiscal
year 1903-4 and before), but during and after the war new
expenditures had to be defrayed for Chosen, the Kwantung
Leased Territory in China, and Karafuto. These expenses
were disbursed as part of extraordinary-affairs expenditures,
from the outbreak of the war down to the fiscal year I907-8,
when the colonial administration was consolidated and appropriations made, resulting in a large increase in the amount.
Examination of the changes in colonial expenditures during
the war discloses that the ordinary expenditures (for Taiwan),
instead of being affected by the war, on the contrary, underwent an increase. Of the extraordinary expenditures, the
regular item (for Taiwan) showed a more or less remarkable
decrease as the effect of the war, while the war expenses
reached a comparatively large sum. Therefore, the total
colonial expenses during the war showed a more or less substantial increase. (See table at the top of the next page.)
No appreciable change occurred during the war in the ordinary expenditures, which varied from 1,990,000 yen to
14,840,000 yen. The extraordinary expenditures decreased to
between 7,460,000 yen and 4,490,000 yen in regular items,
while there was an increase in war expenditures from 3,290,000
yen to 4,260,000 yen, so the total rose to sums varying from
7,780,000 yen to 11,720,000 yen. Thus, the colonial expenditures during the war expanded, reaching 20,970,000 yen to
22,630,000 yen in the grand total.