113
5
767,083
740,000
207,655
Thousands of yen.
1938-39.
1939-40.
(b) Expenditure—
Ministry of the Army
3,143,000
3,257,000
Ministry of the Navy
812,000
1,043,000
Ministry of Finance (reserve fund)
650,000
550,000
Total expenditure ...
►
4,605,000
4,850,000
6.
Loans.
Loans authorised under the above four budgets are as follows, with 1938-39 figures for comparison :-
Earthquake reconstruction Road construction
Thousands of yen. 1939-40.
1938-39.
4,429
3,804
10,374
9,166
Manchurian incident
364,751
124,618
1,348,178
870,464
Emergency war expenditure
3,924,070
4,453,490
Total loans authorised
1+
5,651,802
5,461,542
To meet deficit
No further details of this expenditure are obtainable.
5. Summary of Revenue and Expenditure in Main, Two Supplementary and
Emergency War Expenditure Supplementary, Budgets for 1939-40.
(a) Revenue-
Taxes and revenue stamps
Other non-loan revenue
Loans
Total revenue
(b) Expenditure—
Ministry of Finance
Loan service and debt
redemption
Reserves
H
Other expenditure
Thousands of yen. 2,336,361
Percentage of total.
26
886,194
10
5,651,802
64
8,874,357
100
7.
Particulars of some items of expenditure in the main and two supple- mentary budgets, classified under the various ministries, are as follows:-
(a) Ministry for Foreign Affairs-
New legations and consulates (including new legations
in Venezuela, Bulgaria, Iraq and Panamá)
1939-40. Thousands
of yen.
1,678
International cultural propaganda
1,200
Expenditure connected with the China incident Contributions towards the education of Japanese
14,009
children in China
961
Encouragement of commerce
1,200
Subsidy to South Seas Association
115
Entertainment of officers and men of U.S.S. Astoria,
Total
1,714,738(")
19
bearing the ashes of Mr. Saito, former Japanese Ambassador in Washington
30
(b) Ministry of Home Affairs-
Ministry of the Army-
Emergency war expenditure
Manchurian
expenditure(*)
Riparian works
19,904
3,143,000
Incident
369,123
Harbours
Roads
Hokkaido colonisation
9,197
12,915
30,012
Other expenditure
Total
Ministry of the Navy-
Emergency war expenditure
812,000
Other expenditure
826,753
Total
1,638,753
18
All other Ministries
1,377,462
16
Total expenditure ...
8,874,357
100
631,281
"National spiritual mobilisation
300
Irrigation
28,104
4,143,404
47
Relief of distress
24,769
Encouragement of thrift
282
Contributions to local authorities
148,752
Air raid precautions
19,729
(c) Ministry of Finance-
Service of national debt
763,057
Reserve funds
90,000
Payments to Emergency War Expenditure Special
Account-
China incident tax revenue
371,945
Temporary profits tax revenue
153,320
Profits of Monopoly Bureau
9,922
Expenditure allocated to the Ministries of the Army and the Navy thus amounts to 65 per cent. of total expenditure, compared with 69 per cent. in the budget for 1938–39.
(*) This sum is arrived at by adding to the authorised Ministry of Finance expenditure in the main and supplementary budgets (B) and (C) (1,599,925,000 yen) that authorised in the supplementary budget for emergency war expenditure (650,000,000 yen), and deducting from the total (2,249,925,000 yen) the amount (535,187,000 yen) transferred from the Ministry of Finance to the supplementary budget for emergency war expenditure.
(*) This is the only expenditure specifically allocated to military expenses in Manchuria, but further expenditure in this connexion is probably included under other headings.
China Affairs Board
Total
Cabinet Planning Board
535,187 646
44,645
National spiritual mobilisation
85,000
Government guarantee in respect of loans for ship-
building
2,361
Appointment of financial commissioner in the United
States
143
Awards in connexion with the China incident Encouragement of savings
4,501
1
681
Printing of small denomination currency notes
2,820
114
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