Invaluable historical source material on the overhaul of the Japanese tax system by the Ministry of Finance Bureau of Taxation from 1928 to 1938, housed in the University of Tokyo Faculty of Economics and known as the Norimi Hamada collection in honor of its donor. While the microfilm edition of Showa Zaiseishi Shiryo (Showa fiscal history resources) released in the 1980s, which also deals with internal documents from the Ministry of Finance Bureau of Taxation (compiled by the Ministry of Finance history office) is based primarily on material from the period up to the Great Depression, this latest set of sources covers the ten years from the Depression onward, with virtually no duplication. A truly unique collection of sources on the wartime tax system, starting with documents concerning the Baba Zeisei Kaikaku-an 1937 designed to facilitate the procuring of war funding as the nation shifted to a war economy.