日本植民地財政の展開と構造 : 一つの概観

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Finance of the Japanese colonies (Korea, Formosa, Sakhalin, Kwantung Province, and the South Sea Islands) were incorporated by the Public Account Acts and Regulations into the national finance as a whole, and through the money transferred from the Funds for Public Finance they were operated in close relationship with other special accounts. Annual expenditure was greatest in Korea, and the expenditure for the other colonies stood in such a descending order as Formosa, Sakhlin, Kwantung Province, and the South Sea Islands. Those expenditures increased or decreased corresponding to similar changes in the national General Account. Among the various items of expenditure, the biggest (except those of the government enterprises peculiar to each colony, such as the railway in Korea, the monopoly corporation in Formosa, the communication enterprise in Kwantung Province, and forestry and the railway in Sakhalin) was the police expenditure to suppress the national liberation movements in Korea and Formosa. Industrial expenditure represented a relatively greater weight in Formosa than in Korea as there was a difference of industrial policies. As a rule, the Policy in Formosa was more development oriented. With respect to public works, investment was largely made on roads in Korea and on irrigation works in Formosa. Educational expenditure showed a rapid increase both in the colonial governments finances and in local finances, but the local finances bore rather heavy share. The revenue consisted of tax, profit from the government enterprises, grant-in-aid from the General Account, public loans, and the balance carried forward from the previous fiscal year. All the colonies but Korea and Kwantung Province ceased receiving the grant-in-aid at certain dates. The characteristics of the tax structure in Korea and Formosa were as follows: (1) Central were the two categories of tax, that is to say, profit tax consisting mainly of land tax consumption tax such as custom duties, liquor tax, sugar tax, etc., while income tax accounted for a small proportion. (2) The system of income tax tended to a large extent to reinforce accumulation of the Japanese capital. (3) Custom duties were subject to the Japanese tarrif system. (4) Liquor tax system in Korea was planned not to destroy native brewers. Public loans and grant-in-aid were not to be neglected in the colonies as the revenues there depended less on tax. In conclusion, finances in the Japanese colonies, in terms of their systems and of their specific functions, tended to swell the expenditure. Powerful authority of administration and legislation given to the colonial governments strengthened this tendency all the more. Transfer of the Funds for Public Finance from the colonial finances to the 'Special Accounts of Extraordinary Military Expenditure' turned the nature of the former into that of wartime finances, which meant collapse of the colonial finances themselves.
社会経済史学会の論文
1982-03-30

日本植民地財政の展開と構造 : 一つの概観

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