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

COST OF THE WAR

37

military expenses were the special accounts fund, amounting
to 63,000,000 yen, the revenue from the increase of taxes, etc.,
of 8 1,200,000 yen, the revenue from national loans of 1,492,~420,000 yen, the Treasury surplus to the amount Of 7,790,000
yen, the contributions to the war funds amounting to 1,500,000 yen, and the miscellaneous incomes Of 500,000 yen, aggregating 1, 746,420,000 yen.
For the extraordinary affairs expenses, the sources of revenue were the second reserve fund amounting to 370,000 yen,
the Treasury surplus Of 140,210, 000 yen, the special accounts
fund Of 4,250,000 yen, the increase of taxes amounting to 31,670,000 yen, and the revenue from national loans to the
amount of 63,190,000 yen, aggregating 239,700,000 yen. For
the sake of convenience the extraordinary military expenses

SUMMARY OF ESTIMATES FOR WAR EXPENDITURES a
Estimates Frt Scn hr
drawn up Frt Scn hr Total
before war estimates estimates estimates
Yen Yen Yen Yen Yen
War expenditures......157,65I,5I5 420,000,000 876,025,409 532,450,000 i,986,I26,924
Extraordinary military expenses........155,971,036 380,000,000 760,000,000 450,450,000 1,746,421,036
Ordinary budget........ 380,000,000 700,000,000 450,450,000 1,530,450,000
Urgency measure. 1.. 55,971,036............ 155,97I,036
Extraordinary defrayal......... 6o,ooo,ooo.... 6o,ooo,ooo
Extraordinary affairs expenses.1......,680,479 40,000,000 ii6,025,409 82,000,000 239,705,888
Ordinary budget........ 40,000,000 80,000,000 79,500,000 199,500,000
Supplementary budget......... 7,200,000 2,500,000 9,700,000
Urgency measure... 257,894............ 257,894
Extraordinary defrayal. 1,422,585.... 28,825,409.... 30,247,994
Sources of revenue for war
expenses........ 57,651,5I5 420,000,000 876,025,409 532,450,000 1,986,126,924
Sources of revenue for extraordinary military
expenses..1.... 55,971,036 380,000,000 760,000,000 450,450,000 1,746,421,036
Special accounts fund.. 25,000,000 30,000,000 8,ooo,ooo.... 63,000,000
Increase of taxes, etc....... 62,20i,879 I119,000,000.... 181,20I,879
National loans..... 130,971,036 280,000,000 631,000,000 450,450,000 1,492,421:,036
Treasury surplus......... 7,798,121,........, 7,798,12I
Public contributions to
war funds........... I,5oo,ooo.... 1,500,000
Miscellaneous incomes...,...... 500,000.... 500,000
Sources of revenue for extraordinary affairs expenses.1......,680,479 40,000,000 116,025,409 82,000,000 239,705,888
Special accounts fund. 257,894.... 4,000,000.... 4,257,894
Increase of taxes, etc......... 31,671,023.... 31,67I,023
National loans...........,... 63,193,242 63,193,242
Treasury surplus.. 1.,052,085 40,000,000 80,354,386 18,806,758 140,213,229
Second reserve fund.. 370,500.......,....,. 370,500
a This table is based upon the Department of Finance Report on the War-time Finance of the
Russo-Japanese War. The extraordinary defrayal of December, 1905, is included in the second estimates in order to make clear the distribution of the extraordinary affairs expenses over several
fiscal years.