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'a)　シベリア出兵を含む．'b)　日華事変を含む．　2．西南戦争は「臨時軍事費特別会計」の名によって処理されたのではないが，一般の経費と区別されて別途に処理・決算がおこなわれたので，軍事費の推移を比較する便宜上参考的に掲げた．　3．西南戦争以外は，いずれも「臨時軍事費特別会計」として処理．それらの計数は太平洋戦争の場合を除き「支出済額」をとったものである．太平洋戦争については，勅裁済額をとった．支出済額については，注10．参照．いうまでもなくこの計数が戦争関連費のすべてではない．第1に，陸海軍両省（太平洋戦争中の軍需省を含む）所管の「臨時軍事費特別会計」のほかに，陸・海軍両省を含めての一般会計に「臨時事件費」があり，また特別会計（特に軍工廠関係，および植民地特別会計）の歳出に直接戦争関係費がある．第2に，「臨時軍事費特別会計」が設けられたのは，四つの戦争だけであるが，それ以外の「事変」にたいしては「臨時事件費」としての支出がある．　4．臨時軍事費は，一応科目別に区分されているが，その区分は形式的で，具体的な内容が科目名によって判断しにくい場合が多い．特に陸軍と海軍とでは，科目の立て方が異なるので，両者を合算することは困難である．表の計は，類似の科目を合計して参考的に示したものにすぎない．　5．陸軍の「支出済額」は人件費，物件費，機密費，諸支出金，その他のように大項目で示されているだけなので，人件費，物件費については，予算が勅裁を経た際の「支出勅裁済額」の内訳構成比をもちいて支出済額の人件費，物件費をそれぞれ比例配分した．カッコ内はそのことを示す．　6．たとえば，太平洋戦争時の臨時軍事費特別会計の勅裁済額では，陸軍の人件費は4項目，物件費は16項目に分かれ，海軍は人件費，物件費の区別なしに約50項目を立てている．表は，それらを表側の項目にまとめたものである（たとえば，郵便電信費と運輸費をまとめて運輸通信費とするなど）．　7．人件費中の俸給及諸給には諸手当を含む．　8．物件費中の需品費は，海軍の場合庁費である．また食糧費（あるいは糧食費）は，陸軍の場合，C～Eの会計では糧秣費，軍需省では食料費である．被服費はAでは被服陣具費．海軍ではD～Eで衣糧費として糧食費と一括される．兵器弾薬費はAの場合を除き，陸軍での名称であり，海軍では造船造兵及修理費となっている．海軍では造船がはいっているので陸・海軍を別個に示した．造船造兵及修理費と艦艇製造及購入費との区別は明らかではないが，前者が平時の会計にももちいられているのにたいし，後者は臨時的であること，また前者は海軍工廠が主であるのにたいし，後者は民間ないしは外国への発注が主であると推定される．　9．物件費中の「その他」を太平洋戦争時の臨軍費の例で示せば次のとおり．陸軍省所管　　患者費，燃料費，演習費，接待費，雑費，軍用鳩諸費，軍用犬諸費，救恤及宣撫費．海軍省所管　　演習費，患者費，軍港要港費，水路費，教育諸費，受託造修費，接待費，気象費，海軍火薬廠据置運転資本臨時補足，海軍燃料廠据置運転資本臨時補足，雑費，呉市水道費特別補助．　軍需省所管　　施設費，接待費，雑費．　10．諸支出金、陸軍省所管　　一時賜金，支那事件行賞諸費，行賞諸費，靖国神社臨時祭寄付金，帝国在郷軍人補助金．　海軍省所管　　補助金，行賞諸費，諸支出金，一時賜金，扶助金，支那事件行賞諸費．　軍需省所管　　死亡賜金．　11．軍政費は，占領地行政に関するもので，日清戦争時の台湾，欧州戦争時の青島およびシベリア，太平洋戦争時の南方諸地域における民政的経費（南方開発金庫貸付金を含む）をさす．物資特別購入費は，金額が大きいので別掲した．　12．「その他」は次のとおり．陸軍省所管　　召集諸費，俘虜収容費，亡失金，その他　海軍省所管　　終戦処理費，連合軍押収金，亡失金，その他．　13．西南戦争の場合は，陸海軍のほかに各省の支出10,555千円が加わり，征討費決算総額としては，41,568千円である．また太平洋戦争の臨軍費は，大蔵省所管の借入金利子976,189千円を加え，臨軍費支出済額は次表のとおり，165,413,771千円である．","subitem_1586228490356":"ja"}]},"item_title":"軍事および戦争関連費　d. 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