ABSTRACT
The Japanese Army, specifically the Kwangtung Army, a part of it stationed in Manchuria, to defend the South Manchuria Railways, started military movements and occupied the whole of Manchuria by February 1932. Development of the Manchurian economy under the Japan Empire has long attracted the interest of economic historians in Japan, and several detailed studies have been published. It focuses on the transition to a state-led planned economy after 1939. It was in 1935 when the Army started to draw up the plan for long-term development of the Manchurian economy as a part of a plan that included Japan and Manchuria. The downward revision of the Material Mobilization Plan in Japan in June 1938, the Manchukuo government decided the General Guideline for the Contribution of Manchuria to Japan's Material Mobilization Plan. The first Manchuria Material Mobilization Plan was for the first quarter of 1939 fiscal year and also it was just for four commodities: steel, cement, coal and lumber.
