Abstract: 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.

Key words: military expenditure, special account of temporary war expenditure, government bonds, loan