The relationship between the Imperial Household and the nation, and a distinction between the emperor's public and private life are not clear. In order to clarify this, I focused my attention on the history of the system of the Imperial Household's property. This manuscript serves as evidence, for the first phase, of the fact how the State Department of the United States, GHQ and the Ministry of the Imperial Household tried to deal with the property of the Imperial Household, around the end of the Pacific war (when Japan surrendered).

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Under the occupation, the Japanese government needed to enact the new legal system of the Imperial House in line with the policy of GHQ. This paper treats the Japanese Constitution Articles 8 and 88, the Imperial Economy Law and the Law for Enforcement of the Imperial Economy Law. On the discussion of every system, GHQ required that the Diet under the new constitution controlled the Imperial Economy and the system made clear. On the other hand, Japanese government intended to prepare the system that established Imperial financial basis.

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This paper analyzes securities investment by the modern imperial estate.

The initial acquisition of major shares by the imperial family was carried out through non-anonymous routes via the Ministry of Finance and conglomerate companies. Some of them far exceeded their face value. However, using this as a foothold, they continued to acquire at face value by repeating investment in the primary market, such as underwriting new shares to increase capital in response to old shareholdings and making additional payments by split payments. By using this investment route through the primary market as the basis of imperial assets, they secured low-risk, high-return financial assets and profits.

In the 1920s, the opportunities for stock acquisition through the primary market decreased, and accumulation of stock through additional investment was no longer expected. Stock prices continued to fall and emerged as financial assets with a high risk of price decline. The bond market on the other hand expanded significantly, and the risk of market price decline was lower than that of stocks. As a result, stock acquisitions gradually increased, while bond investment surged.

The growth potential of stocks slowed and stocks with unrealized losses were issued in the late 1920s and early 1930s, but because they were based on additional investment through the primary market, the loss was smaller than that through the secondary market, and the total loss was smaller and thus unrealized gains were secured. It can be said that a series of stock investments based on long-term holdings have created a stable economic base for maintaining the functions of the Imperial Household while occasionally coping with fluctuations in financial markets.

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This is a comparative study of the important problems posed by the imperial finances in Korea and Japan during the late nineteenth and early twentieth centuries, when both states were trying to form a modern financial system, in other words, a 'tax state'. Both had to overcome the 'doctrine of imperial land' (the notion that all lands in the country belong to the sovereign). Korea applied the doctrine of imperial ownership of all land up to the time of the last land survey, never developing doctrines and institutions to justify levying taxes on citizens once their rights to land ownership had been recognised. Japan, however, severed the relation between the king's sovereign power over land and the right to ownership of that land. The doctrine of imperial land' was replaced by the principle that taxes were the expenses paid by the members of the national community for the upkeep of the community. In this regard, it can be said that the concept of taxation in the Japanese Imperial Constitution had advanced one step further than the sovereign's tax of Korea. Even so, the Japanese system failed to establish the reciprocal right of citizens to agree to the levying of taxes.

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The purpose of this study is to clarify the forming process and the distribution of the Imperial Estates in central Tokyo since the Meiji Era, and to examine the importance of these lands in the formation of modern capital. The study is based on the investigation of documents and materials, and is mainly refered to the description on "Teishitsu-Rinyakyoku Gojunenshi" [fifty years history of Imperial Forestry Bureau]. First of all, we made the list of "the first category" of the Imperial Estate, mostly consisted with palaces, which existed in pre-war period in the central Tokyo. Secondly, we made the distribution map at 3rd, 14th and 23rd year of Meiji, 12th year of Taisho and 12th year of Showa Era, and analyzed its transition. Pointing out that the Imperial Estates had relations with the Europeanization of the capital at the middle of Meiji Era and the establishment of Scenic Zone and Aesthetic Zone, We examined the importance of the Imperial Estates in the urban history at Tokyo.

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江戸幕府が倒れたのち，天皇を中心とする近代国家化を目指した明治政府にとって，中央集権体制を確立し，迫りくる西欧列強の脅威に備えることが急務であった。その新政体の結集する核として天皇が据えられるが，皇室が保有する財産に対していかに会計を行うかが問題となる。明治期当初においては政府会計の一部とされていたものが，その後政府会計とは別に皇室会計制度を制定し，独自の発展を遂げた。本稿はこれら皇室会計の制度の変遷を概観し，その内容を明らかにする。

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京都御苑は戦後国民公園となり, 都市公園的要素と自然公園的要素を付加するかたちで公園化を進め, 変遷した。この京都御苑の戦後の変遷を, 国民公園の発足, 都市公園的施設の整備, その後の自然保護への傾斜等の観点から論じる。国民公園は, 連合国軍総指令部の強い意向のもと, アメリカ合衆国の国立公園体系にならって, 誕生した。京都御苑の変遷は, 戦後一時的に京都府が管理したことによる影響と, 国民公園行政が国立公園行政の一環に組み込まれたことによって, 大きく方向付けられた。また, 新しい公園施設の整備は, 御所の風致景観を守るために, ハレとケの計画原理にしたがってなされ, 不変部分と可変部分の共存が図られてきた。

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