关键词: 日本, 财税统制, 政府角色

Abstract: The financial tax unification system is a special system adapted to the aggressive war by Japan during the invasion to China and Pacific war. Before the Mukden Incident, in spite of the existence of dual subject construction, the financial and tax system of Japan mainly followed the classical balance financial ideology. After the Mukden Incident, the financial system of Takahasi Administration began to reduce the government roles and the military forces interfered with the financial tax unification system powerfully. The evolutional route made the reliable effects to the postwar financial and tax system and the development of economy.

Key words: Japan, financial tax unification system, government roles