Description - Civil Affairs Handbook, Japan, Section 4: Government Finance, Part 1 by United States Provost Marshal General's
This handbook on the government finance of Japan is intended for the practical use of Civil Affairs officers. For this reason it contains detailed descriptions of financial structure and administration. The powers and duties provided, as well as the limitations placed upon, public officials, boards, ministries and legislative bodies are set forth. In-so-far as they were available and could be traced to official sources, the fiscal facts concerning budgets, taxes, revenues, expenditures and debts are presented. There is also some interpretation of the effectiveness of Japanese methods of public finance under stress of war and some estimate of the present condition of her public economy. Topics include: financial administration; the national budget; national government revenues; national tax structure; national government expenditures; national debt; local government finance; and war time developments in public finance.
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