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

250 ECONOMIC EFFECTS OF THE RUSSO-JAPANESE WAR

This is not known definitely, owing to lack of statistics, but
the table of the number of payers of the third-class income
tax may serve as an index of the general tendency. Of
course, its value is lessened by the absence from the table of
the incomes of juridical persons and the interest on public
loans and company debentures.
THIRD-CLASS INCOME TAXPAYERS, 1903 AND I906
Income I903 (I) 1906 (2) (2)-(I) )(I)
Yen No. No. No. Per cent
300................... 390,88I 505,086 114,205
500................... 200, 73 264,916 64,743 i6
I,000................... 7I,I46 94,954 23,808 12
2,000.................. 18,456 25,178 6,722 09
3,000.................. 11,825 15,829 4,004 24
5,00o.................. 5,940 8,o66 2,126 18
I0,000.................. 1,223 1,782 559 09
15,00.................. 413 582 I69 14
20,000................... 278 374 96 23
30,000.................. 158 201 43 i6
50,000.................. 64 87 23 15
I00,000................. 19 24 5 o8
Total................ 700,576 917,079
a Result obtained by dividing the number of taxpayers for 90o6 minus the number for 1903 by
the number for 1903 one grade below. The quotient obtained by this process shows the ratio of
those taxpayers who were promoted to a higher class through increases in their incomes.

It is to be noted that in the classes 300 yen and below the
rate of increase in income was comparatively small, while in
the other classes above 3,000 yen the rate of increase was far
greater, as a rule. It is reassuring, however, that the rate of
increase in income for the classes between 300 yen and 500
yen did not fall below the level indicated.