August 8, 1947 Chief Prosecutor, Mr. James B. Keenan. Dear Sir; In accordance with the request of International Prosecution Section in 1946, I, as the Director of Budget Bureau, Ministry of Finance, presented to you a document in English with reference to the disbursements of Special Military Expenditures which were prepared by and under the jurisdiction of the Ministry of Finance. I learned that this document is being used as one of documentary evidences at the tribunal known as No. 859. In view of its importance, I went over the copy of the document ?ûá (documentary evidence No. 859) and found there are words reading "Amount expended without Imperial Sanction." This wording is rather misleading in meaning, therefore, I wish to make supplementary explanation in the following: Under the Japanese budget system in the past, the budget which passed the Diet was promulgated after obtaining Imperial sanction as definite budget, and then the State Ministers were able to use the budget estimates under their respective jurisdic-tions. However, in the case of the Extraordinary Military Expenditure Special Account it was customary to go through a more prudent procedure. Even after the promulgation of the budget, whenever the competent Ministers, namely the War and Navy Lnisters, were going actually to appropriate the estimates of the said special account, they had to submit estimates to the