| Research Abstract |
The Public Finance of Karafuto (Sakhalin) under the Japanese rule during Sino-Japanese War and the Pacific War had been supported by the disposal of pine trees and increase taxs involved Capital tax, Capital interest tax and inheritance tax.
And Subsidy in order to production increase of Coal from General Account of Japan for Karafuto-Tyo Tokubetdu Kaikei (Special Account of Colonial Government in Sakhalin) had much prayd important role in revenue of Special Account. This Subsidy amounted to 30% of revenue during the end of Pacific War, and cannot comparison with its for Chosen (Korea) or Taiwan (Formosa) Special Account.
Expenditure of Karahuto-tyo Special Account was used of Cultivation by construction of railway, harbor and road, production increase of Coal, transferred money for Rinji-Gunjihi-Tokubetsu-Kaikei (War-time Special Account in Japan). The Profit of Railroad Enterprise by government was little.
The disposal of pine trees occupied about 70-90% in total revenue, over cutting of 20 thousand koku (unit of Japanese capacity) one year, although limit of a year to conservation of forest land was 13 thousand. These cutting trees were used for support method in coal mine and military.
In April 1942, Karafuto colonial Administration was transferred to Japan, mother country. But Forest Administration was not transferred. So, Integration between Karafuto and Japan was not completed.
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