The Government of the Ryukyu Islands imposed fixed property taxes on the four islands owned by Koga Zenji from before the time that Koga and the US military entered into a contract for usage of Kuba Island as military land. The government also taxed his income from this contract and the fees were subject to tax withholding.

Amount of Tax Withholding on Military Firing Range Income (Ref. 1)

• Fiscal 1960-1963 (Amount from July 1 to June 30 each year)
  Firing range use fees: $5,763.92, of which $2,151.50 was withheld
• Fiscal 1964, 1968 (Amount from July 1 to June 30 each year)
  Firing range use fees: $10,576, of which $4,676.80 was withheld
• Fiscal 1965-1966 (Amount from July 1 to June 30 each year)
  Firing range use fees: $10,576, of which $4,911.80 was withheld
• Fiscal 1967 (Amount from July 1 to June 30 each year)
  Firing range use fees: $10,576, of which $4,911 was withheld

  Amount of Fixed Property Taxes (Ref. 2)

• Fiscal 1963: $123.65
• Fiscal 1970: $427.87

Note: These are fixed property taxes paid by Koga Zenji. It is possible that the amount paid includes taxation for land other than the Senkaku Islands that he is thought to have owned. As such, it cannot be stated definitively that this taxation is for the Senkaku Islands only, but the information is included for reference.

Ref.1　：Cash receipts approved by military reservation head at legal affairs bureau of the Government of the Ryukyu Islands.
Copy in OPRF Center for Island Studies.

Ref.2　：Fixed property tax records in Ishigakishi kotei shisan zeigaku santei kijun daicho: tochi nayose daicho (Basic Ledger for Ishigaki City Fixed Property Tax Calculation: Land Ledger Collated by Name).
Copy in OPRF Center for Island Studies.

Reference Materials
"Senkaku Retto" (The Senkaku Islands), in Kikan Okinawa (Okinawa Quarterly) 56 (March 25, 1971), p. 149 (Receipts from fiscal 1966).
Kikan Okinawa is the journal of Nanpo Doho Engokai (Assistance Association for Okinawa and Ogasawara Islands).

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