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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
국방부 군사편찬연구소 군사 군사 제119호
발행연도
2021.6
수록면
81 - 113 (33page)

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This article aims at focusing on the matter of diverting use of the Extraordinary War Expenditure by Japanese Army and Navy during the Second Sino-Japanese War and analyzing it.
When the Second Sino-Japanese War broke out in July, 1937, the Japanese Government decided to run the Extraordinary War Expenditure for the war. Therefore, drafts for special accounting laws and expenses of the Extraordinary War Expenditure were submitted to the Imperial Diet in September in the same year. But the Diet members were concerned about the prolonged and extra use of the Extraordinary War Expenditure, because there were various problems caused by the dispatch of troops in Siberia resulting in the prolongation of the World War I in the past. However, the government said that the Extraordinary War Expenditure would be short-term means and they were used for the Second Sino-Japanese War only.
Therefore, the members of the Imperial Diet raised the questions about the Extraordinary War Expenditure during the Second Sino-Japanese War. The government emphasized that the Extraordinary War Expenditure were justly used for the Second Sino-Japanse War. but the government"s reply was not a fact. The Japanese Army and Navy diverted large amount of the Extraordinary War Expenditure for expansion of armament for the the Soviet Union and USA, respectively. It could be confirmed by internal documents from the Navy and the Ministry of Finance, and the testimonies by the parties concerned. In conclusion, the Japanese Government(especially, the Army and Navy) diverted large sum of the Extraordinary War Expenditure, which could not be used with any other purpose.
Then, what is the noteworthy matters of diverting use of the Extraordinary War Expenditure by the Japanese Army and Navy? There are broadly two points as follows: First, it was the deterioration in control of military expenses by the Imperial Diet. Second, it was collaboration between the Ministry of Finance and the Army and Navy. Therefore, the matter of diverting use of the Extraordinary War Expenditure in the Japanese Army and Navy shows that How much did the Imperial Diet control military expenses and How was relationship between the Ministry of Finance and the military authorities.

목차

1. 머리말
2. 중일전쟁과 임시군사비의 성립
3. 임시군사비 전용과 관련한 논의
4. 임시군사비 전용의 실태 분석
5. 맺음말
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UCI(KEPA) : I410-ECN-0101-2021-390-001838754