Cabinet Meeting for deliberation by partitioning them into suitable portions, and then obtain special Imperial sanction. Therefore, of the expenditures made for the War, those set down in the budget estimates of the Extraordinary Military Expenditure Special Account were all appropriated after going through the above-stated procedure. The "amounts used without the special Imperial sanction," as referred to in the Exhibit No. 859 of the Tribunal may seem unusual, because, while appearing to form part of extraordinary military expenditures, they were not put to use without going through the customary procedure for such expenditures. The reasons are as follows: (a) The amounts in question either belonged to the budget of the General Account or were disbursed out of the Second Reserve Fund. For both the said budget estimates and disbursements from the Second Reserve Fund, the Imperial sanction had duly been obtained according to provisions regarding them; for the former, before the promulgation of the budget, and for the latter, before the disbursements were made. (b) The Extraordinary Military Expenditure Special Account was established on September 10th, 1937. The budget estimates mentioned in (a) above were promulgated on July 29th, and August 10th, 1937 and the Imperial sanction for the disbursements from the Second Reserve Fund was given on July 17th, 1937 (under the Accounts Law it was necessary to obtain Imperial