Abstract
A Provision on a governmental subsidy for the civil engineering works after natural disasters was enacted on April 21st, 1899 for the first time in Japan enabling the goverment to subsidize prefectural expenditures required for restoration works, This paper describes the historical process the Naimu-Ministry followed to establish the subsidiary system as well as the state of subsidiary measures at that time before the system was established by use of documentary records and the materials found by author. It was also found through calculation of four trial subsidiary cases that the established system imposes much higher burden on the prefectures compared to the formaly adapted subsidiary rate.
