戦時会社経理統制体制の展開
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概要
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Japanese government started to control economy strongly since 1937, but some companies still could enjoy high-rate profits due to military procurements. Facing such situations, the Ministry of War demanded that the Ministry of Finance should enact a regulation ordinance for high-rate dividends in accordance with "National Mbbilization Law". In those days, the Ministry of Finance did not like the regulation on dividends of private companies. After a political struggle with the Ministry of War, the Ministry of Finance reluctantly promulgated "Imperial Ordinance concerning Dividend of Company and Banking Loan". This regulation ordinance was not entirely restrictive but marked the beginning of the war-time regulation system for company accounting. In 1939, World War II broke out, which stimulated Japanese economy and made price levels rising. In such a situation, Japanese government decided to control the price and wage levels and the Ministry of Finance promulgated "Imperial Ordinance concerning Temporary Measures for Wage of Company Worker" to regulate the wages of white color workers. But according to the Ordinance, the regulation of wages would be invalid in 1940. In 1940, therefore, the government promul-gated "Imperial Ordinance concerning Regulation for Company Accounting", and terminated the former two ordinances. This new ordinance regulated the company accounting in detail, so that government could control dividends, wages, bonuses, retirement allowanbes, rewards to executives and other expenditures of companies more strictly than before. All the levels and disimbursments had to get a permission from the government, with the administration agency being the Ministry of Financ. This tough regulation ordinance remained as a main controlling ordinance for company accounting until the end of the war. During the Pacific War, the government had to mobilize all the domestic equipments for military production; therefore, a number of equipments of less important industries were commanded to shift to more important industries. For the implementation of these measures, the government had to administrate a great deal of fund from the abolished companies. In 1943, "Law concerning Measures for Enterprise Reorganization Funds" was enacted and the government could block the fluctuated money in closed funds. After 1944, the Japanese economy received war damages by bombing, so that the government promulgated "Imperial Ordinantce concerning Special Measures for Enterprise Accounting". The war damages of companies accounting were recovered by this measure. Such a regulation system for company accounting remained until the end of the war.
- 社会経済史学会の論文
- 1992-09-25
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関連論文
- 戦時会社経理統制体制の展開
- 伊牟田敏充編『戦時体制下の金融構造』, 日本評論社, 一九九一・二刊, A5, 五六六頁, 一二〇〇〇円
- 島崎久弥著, 『円の侵略史 : 円為替本位政策の形成過程』, 日本経済評論社、一九八九年八月、xii+四四〇頁、五一五〇円