戦時税制資料
Senji Zeisei Shiryo
Wartime tax system resources

Original: Possessed by the University of Tokyo Faculty of Economics

Publication year: 2007

Text: Japanese

35mm, 26 reels
Index: 45 pages

Price: JPY468,000

Contents

Invaluable historical source material on the overhaul of the Japanese tax system by the Ministry of Finance Bureau of Taxation from 1928 to 1938, housed in the University of Tokyo Faculty of Economics and known as the Norimi Hamada collection in honor of its donor. While the microfilm edition of Showa Zaiseishi Shiryo (Showa fiscal history resources) released in the 1980s, which also deals with internal documents from the Ministry of Finance Bureau of Taxation (compiled by the Ministry of Finance history office) is based primarily on material from the period up to the Great Depression, this latest set of sources covers the ten years from the Depression onward, with virtually no duplication. A truly unique collection of sources on the wartime tax system, starting with documents concerning the Baba Zeisei Kaikaku-an 1937 designed to facilitate the procuring of war funding as the nation shifted to a war economy.

◆Tax system survey group and tax income estimates
Tax system survey group/tax law/joint drafting of laws/audits/tax income surveys etc./tax penalties

◆Wartime tax increases
Materials/Rinji Sozei Zochoho (“Law to temporarily boost tax income”)/Special Taxation Law Concerning the Northern China Incident (China incident)/miscellaneous

◆Direct taxes
The direct tax system/domestic and foreign income tax and tax on interest/land lease prices/inheritance tax/gold production/registration tax/tax paid on exemption from military service/construction taxes

◆Tradeable securities and foreign loans
Tradeable securities/foreign loans

◆Liquor taxes
Laws related to liquor taxes and liquor business associations/definitions of alcoholic beverages/state control of sales/ethyl alcohol-related matters/Savings Deposit Fund lending/research/technical matters

◆Miscellaneous taxes
Luxury tax/sugar consumption tax/textile consumption tax/petrol tax/transaction tax/draft partial revision of stamp duty law/ tolls/excise tax/admission tax/food and beverage consumption tax/match tax