중일전쟁기 일본 육해군의 임시군사비 전용 문제 분석 - 제국의회에서의 논의를 중심으로 -

Abstract

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.