東アジアの歴史と動態 文部科学省グローバルCOEプログラム 関西大学文化交渉学教育研究拠点 This paper discusses some historical resources and method to estimate military expenditures in the Han period. As a first example, the author examines a campaign by the Han dynasty against the Tibetan tribes during 61-60 B.C. Secondly, he analyses a method to conduct calculations of the military cost using item of expenditure. Then, he examines an estimation of number of soldiers in the Han period. As a conclusion，the author emphasizes the risk of military campaign against the imperial finance in contradistinction to standing force.