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

38 EXPENDITURES OF THE RUSSO-JAPANESE WAR

were handled as special accounts and the extraordinary
affairs expenses as general accounts. In the special accounts
of the extraordinary military expenses, therefore, the interval
between the beginning and the end of the war finance, that is,
between December, 1903, and March 31, 1907, was considered
one fiscal year. The details of the war expenses, stated above,
may be seen in the table on page 37.
Of the extraordinary affairs expenses incorporated in general
accounts, the estimates of each period in the above table are
considered estimates for that fiscal year. So the first are
estimates for 1904-5, the second for I905-6, and the third
for I906-7. The special accounts of the extraordinary military expenses were closed on March 31, I907, and their defrayal was brought to an end in June of that year. Of the special accounts still unsettled on the date last named therefore,
the necessary items were transferred to general accounts to
be defrayed, under the name of extraordinary military expenses, between the fiscal years I907-8 and I912-13.
THE WAR-TIME MILITARY EXPENSES
The above is the outline of the financial program in connection with the Russo-Japanese War. It is to be noted that
the war expenses consisted of the war-time military expenses incurred for war itself, and the war-time administrative expenses
caused by the war directly or otherwise. It may be proper
to consider the extraordinary military expenses belonging to
the special accounts as the whole of the war-time military
expenses, and to exclude the extraordinary military expenses
transferred to the general accounts from the war-time military expenses, regarding them as the peace-time armament
expenses.
The war-time military expenses were incurred to keep in
operation for 19 months an army of I,ooo,ooo men and a navy
of 72 warships with an aggregated tonnage of 260,000. They
amounted to over 1,508,470,000 yen, of which the Army incurred over 1,283,3I0,000 yen and the Navy over 225,150,000
yen. Their details will be explained by dividing them into