台湾総督府特別会計の成立
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概要
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In 1897 when Japan colonized Taiwan, the Japa nese government set up a special account system, which was subsequently used in all the colonized areas-Sakhalin, Kanto-shu, Korea, and Nanyo-gunto(Micronesian Islands). The purpose of this paper is to look at characteristcs of Japan's colonial finance system by tracing the process of fornation of the Taiwanese system(Taiwan Sotoku-fu Tokubetsu Kaikei). Attention will be paid to the Chinese public finance system before the Japnese rule, and to the process in which the Japanese administration was established in Taiwan. When the Sino-Japanese Peace Treaty was completed in April of 1895, the Ministry of Finance had already been busy working out a plan to separate Taiwan's financial organization from that of the home government. Two foreign esperts were consulted: the English espert's was a separation foumula, similar to the 'special account' system, while the French proposed an assimilation one. MATSUKATA Masayoshi, then Minister of Finance, predicted that an annual deficit of the Taiwanese budget would be about 3 million yen at the beginning, but the actual figure for the fiscal year of 1896 amounted to 4 million. In that year Taiwan had to be administered from the home government's general accounts: the independence of the colonial finance did not materialize. In the next fiscal year, after surveying the Chinese taxation system, a special account system was introduced. While they followed the Chinese land taxation formula, new taxes were introduced for sugar, camphor and tea which were Taiwan's main export commodities. Nevertheless, the deficit was as much as 6.4 million yen for 1897, which was covered by the reparations from China. Thus Taiwan's colonial finance had to make a start with much trouble. After the Russo-Japanese War, however, it could establish itself as a separate fiscal system and no longer relied on subsidies from the home government, which forms a sharp contrast with the Korean case.
- 1993-03-25
著者
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