@article{oai:niigata-u.repo.nii.ac.jp:00007506, author = {陳, 祥}, journal = {現代社会文化研究, 現代社会文化研究}, month = {Mar}, note = {The issue of this paper is to research the financial situation of the local administration and to clarify the way of collecting village taxes in Manchukuo. At first, the formation of the Local administration in the Northeast of China in 1920s was examined. The focus of this part is the assumption of the local expenditure tax reform of Manchukuo. Second, a series of adjustment of the rule of the local finance in the 1930s was done. At the same time, during the research some problems and contradictions arose. By solving these problems, the auther will examine the following question was local finance was under Manchukuo control. Third, the yearly account of the local administration is examined by using the data of local finance. By examining the realities and the interrelation of the Local finance, the auther thinks that the realities of local rule can be explained from aspects of local finance in Manchukuo.}, pages = {33--50}, title = {1930年代における「満洲国」地方財政構造の変化}, volume = {50}, year = {2011} }