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10. Financing the Russo-Japanese War and the Tax System (Taxation History Materials Library)

National Tax Agency, National Tax College, Office of Historical Tax Materials

Claims Supported by This Source

  1. The Russo-Japanese War required more than eight times the military expenditure of the Sino-Japanese War, and tax increases were implemented through the First and Second Extraordinary Special Taxes of 1904 and 1905 (Meiji 37-38).
  2. The Extraordinary Special Tax was a limited measure intended to be abolished after the end of the war.
  3. In 1905 (Meiji 38), the inheritance tax was newly established as a permanent tax.

How to read the verification levels. "Read Through" means the source was read in its entirety. "Bibliography & Abstract Read" means the bibliographic information and abstract were confirmed. "Via Course Material" means the source was referenced through the textbook or course text. The "Text Hash" is the SHA-256 of the main text from the publisher's page, excluding tags and whitespace, used to detect if the source has been modified.