论二战时期日本战时军费筹集机制

摘要

全面侵华战争爆发后,日本沿用近代以来建立的战时军费筹集体制为侵略战争提供财政支持,形成以临时军事费特别会计为核心的战时军费筹集机制.其主要财源为租税收入、公债收入以及向占领区借款.太平洋战争之前,战时军费筹集主要依靠日本国内金融机构发行公债;太平洋战争爆发后,战时军费筹集的主要财源开始转向对占领区的掠夺.%After the outbreak of the war of aggression against China, Japan adopted the war expenses preparation mechanisms which were established in modern times to provide financial support for the war, which has formed war expenditure centered on special military expenses.Its main sources of income are revenues, government bonds and exploitation of occupied areas.The war expenses preparation depended on public loan that the domestic finance institutions of the Japan issue before the Pacific Ocean war.But after the Pacific Ocean war, the war expenses preparation ways began to shift to the plundering enemy-occupied areas.