「【従軍慰安婦問題】93年に日本政府が軍の関与を認める決定打となった米グッドマン教授所有の米陸軍調査報告書の経緯が二十数年の歳月を経て明らかに」の記事で紹介されている資料ですが、追記でも記載されているように吉見氏の「従軍慰安婦資料集」（大月書店）に邦訳が、原資料はアジア女性基金の政府調査「従軍慰安婦」関係文書資料の5巻に「I.連合軍翻訳通訳部局（ATIS）関係文書」として含まれています。
内容は「I.連合軍翻訳通訳部局（ATIS）関係文書」の「26．調査報告書 No.120(1)」で政府調査「従軍慰安婦」関係文書資料5巻（pdf）のpdfファイルのP192/294〜164/294*1の29ページ分と思われます。
「26．調査報告書 No.120(1)」の報告書原題は「AMENITIES IN THE JAPANESE ARMED FORCES」で、1945年11月15日付、要約として以下の記載があります。
SUMMARY:
http://www.awf.or.jp/pdf/0051_5.pdf
1. This report covers information available at ATIS up to 31 March 1945 on amenities furnished by the Japanese to their armed forces.
2. There has been no attempt to establish the existence of rules regarding the availability for purchace or grataitous issue of canteen stores, since there is a great variation, depending upon the type of troops and the area, in the handling of amenities.
3. Information has also been given as to the availability to the troops of such amusements as shows, movies, geisha entertainment, and brothels.
4. References are quoted regarding the amount of war news passed on to troops by field newspapers, bulletins, and radios.
報告書のソースとして用いたのは、“Captured Documents”と“Statements of Prisoners of War”となっています。
一応、ビルマの慰安所に関する記載をテキスト化しました*2。同部分の日本語要約は、pdfのP113-115に書かれています。
(pdf:P177-179/294)(report:p17-19)(p151-153)
http://www.awf.or.jp/pdf/0051_5.pdfb. BURMA
(1) A prisoner of war, a civilian brothel-owner, captured with his wife and twenty army prostitutes near WAINGMAW on 10 August 1944, stated:
"Prisoner of war, his wife and sister-in-law had made some money as restaurant keepers in KEIJO, KOREA, but their trade declining, they looked for an opportunity to make more money and applied to Army Headquaters in KEIJO for permission to take 'comfort girls' from KOREA to BURMA. According to prisoner of war, the suggestion originated from Army Headquaters and was passed to a number of similar Japanese 'business men' in KOREA.
"Prisoner of war purchased 22 Korean girls, paying their families from 300 to 1000 yen according to the personality, looks and age of the girl. These 23 girls were of age from 19 to 31. They become the sole property of prisoner of war and the Army made no profits from them. Headquarters, Korean Army gave him a letter addressed to all military headquarters of the Japanese Army, requesting them to furnish any assitance he might require, transport, rations, medical attention, etc.
"Leaving him sister-in-law to carry on the restaurant, prisoner of war and his wife, with their 22 girls, embarked at FUSAN on 10 July 1942 in a group of 703 girls, all Korean, and some 90 Japanese men and women, all of them of the same base sote as himself. They salled on a 4000 ton passengership in a convoy of seven ships. Free passage tickets were provided by Army headquarters, but prisoner of war paid for all meals during the voyage. They called at FORMOSA, where 22 other girls bound for SINGAPORE were taken on board, and at SINGAPORE they transferred to another ship, arriving at RANGOON on 20 August 1942.
"At RANGOON they were divided into groups of 20 to 30 girls in each and dispersed to various ports of BURMA, each group being attached to various regiments, units or formations, so that each had its own brothel(s).
"Prisoner of war's group was attached to 114 Infantry Regiment. They spent some months at GOUNGOO, MEIKTILA, and MEYMYO, following their trade, and then arrived at MYTKYINA (about January 1943). There were already two brothels established in MYTKYINA, so altogether there were three brothels with 63 girls in all: prisoner of war's house, known as KYOEI, with 22 Korean girls; the KINSUI house, with 20 Korean girls; and the MOMOYA house with 21 Chinese girls, who had been purchased from CANTON on the same conditions as the Koreans. There were Japanese girls in houses in the rear areas, as for example at MAYMYO where they formed two of the eight houses there, but none in forward areas.
"Every 'comfort girl' was employed on the following contract conditions. She received fifty percent of her own gross takings and was provided with free passage, free food and free medical treatment. The passage and medical treatment were provided by the Army authorities, the food was puerchased by the brothel owner with the assistance of the Army supply depots. The owners made other profits by selling clothing, necessities and luxuries to the girls at exorbitant charges. When a girl is able to repay the sum of money paid to her family, plus interest , she should be provided with a free return passage to KOREA, and then considered free. But owing to war conditions, no one of prisoner of war's group had so far been allowed to leave; although in June 1943, 15 Army Headquarters had arranged to return home those girls who were free from debt, and one girl who fulfilled these conditions and wished to return was easily persuaded to remain.
"In prisoner of war's house the maximum gross takings of a girl were around 1500 yen per month, the minimum around 300 yen per month, or by rule of the house, the girl had to pay to the brothel owner a minimum of 150 yen per month.
"The scale of charges and time-table was fixed being so contrived that officers, noncommissioned officers and men would not meet, each other at the same time. The schedule was strictly adhered to; and noncommissioned officers and men were supposed to visit the brothel only once weekly, officers as often as they wished. Payment was made on a ticket system, the girl retaining the ticket, which was of cardboard about two inches square, beating the name of the house, the regiment seals and the price of the ticket. In prisoner of war's house the schedule was originally laid down as follows;
Soldiers 1000-1500 hours charge 1.50 yen
Noncommissioned officers 1500-1700 hours charge 3 yen
Officers 2100-2359 charge 5 yen
Officers 2359 morning charge 20 yen
"But on orders of Colonel MARUYAMA, the charge were later reduced as follows, the time-table remaining as before.
Soldiers 1.50 yen
Noncommissioned officers 2 yen
Officers 5 yen
Officers midnight morning 10 yen
"The house was controlled by 114 Infantry Regiment. Captain NAGASUE of regimental headquarters being the lialson officer in charge. Usually two men of regimental headquarters were detailed to the house for the purpose of identification of those frequenting the brothel, although men of other regiments were permitted to visit the brothel if they happened to be in a parry of 114 Infantry Regiment men. A military policemen was also on patrol duty at the house. The daily attendance at prisoner of war's house was 80 to 9- noncommissioned officers and men and 10 to 15 officers.
"In the brothels, liquors (local variety) were sold freely to the men, but the military police personnel took care that there was no excessive drunlenness or quarrels. If in spite of this control a man drank too much, the military policeman usually took him out of the house. Occassionaly quarrels also broke out and were similarly suppressed.
"In MAYMYO similar regulations were in force, but owing to the large number of units stationed there, some of the houses had definite scheduled days for specific units. For example, a house of Japanese girls, the DAI ICHI FURUSA, had the following schedule:
Sunday: 18 Division Headquarters Staff
Monday: 18 Division Cavalry Regiment
Tuesday: 18 Engineer Regiment
Wednesday: Day-time medical inspection then free. Evenings, officers only
Thursday: 18 Division Medical Unit
Friday: 18 Maintenance Artillery Regiment
Saturday: 18 Division Transport Regiment
"Another brothel, the SUIKO EN, was reserved for officers only.
"There was a strict order for the use of conraceptives; so that according to prisoner of war, cases of venereal diseases were due only to the carelessness of the soldiers themselves. During the one and one-half years prisoner of war was running the house in MYITKYINA, there were only six cases of venereal disease, who were sent to the Medical Officer of 2 Field Hospital 18 Division for treatment. There were some cases of venereal disease among the soldiers of 114 Infantry Regiment, but prisoners of war never had any trouble with regimental headquarters on this score.
"During their visits to the brothels, troops rarely discussed military subjects, preferring to escape from their normal military surroundings. Prisoner of war said he never had a chance to overhear any interesting military secrets, and considered this was due to the presence of the military police, and that the men were afraid to talk freely, even if they had anything to say. The usual subjects of complaint among the men were criticisms of their officers, lack of supplies and homesickness.
"The girls had seen some Allied propaganda leaflets but had not read them, except that one girl remembered one about the hopeless situation in MYITKYINA which at the time she did not believe. They had not heard any Forward Broadcasts, but remembered the men openly discussing a 'radio broadcast'.
"On 31 July, about midnight a party of 63 girls from the three brothels in MYITKYINA, and the brothel owners, etc., began their evacustion from MYITKYINA. The girls were dark green Army clothing on top of their civilian clothes. They crodded the IRRAWADDY in ten small boats. The majority of the remaining troops had already departed from MYITKINA, but the sick and wounded were left behind. The girls remarked on this point 'It was no use to get them across, because once across three soldiers couldn't walk. It was better to float them down the river with the hope that they might get through.' They landed north of Waingmaw where they remained in the jungle until 4 August. The party then began to trek in the wake of the retreating troops. On 7 August, they became involved in a skirmish and in the confusion the party split up.
"The 20 Chinese girls remained behind in the jungle, and gave themselves up to Chinese troops.One party of about 20 Korean girls followed on in the wake of the Japanese troops, and were seen by another prisoner of war on 19 August, a small disconsolate group still following on. Prisoner of war's party took shelter in an abandoned native house where they remained for two days while prisoner of war tried to construct a raft; with them was a wounded Japanese soldier. On 10 August, the house was surrounded by a number of Kachins under the command of an English officer, and they were captured. Of the original party of 63 girls, four had died during the journey and two had been shot, mistaken for Japanese soldiers."
(SEATIC Interrogation Bulletin No.2, dated 30 November 1944, pages 10-13)
(2) Extract from letter written by prisoner of war, a well-educated man of 23 years, nominally a sergeant wireless operator, who had spent the greater part of five years in service either in the cook-house or under training;
"Brothers-in-arms
"While the fighting was still going on at MYITKYINA, Colonel MARUYAMA was having a good time with the comfort girls in the shelter-trench almost every day. Later he arranged that the girls should cross the river ahead of the wounded soldiers. This is the truth."
(Source available on request)(3) Prisoner of War MITSUI, Junchoku, Superior Private, memeber of the 112 Infantry Regiment, captured LETWEDET, 10 February 1944. Although he vehemently maintains that he had nevere entered an IANSHO (House of Relaxation) he seems well-informed about their organization and gives the following information;
"Each division had five or six IANSHO (House of Relaxation) attached. Korean women as well as Japanese women were to be found in them. The charges for an hour's entertainment were; officers 5 yen, noncommissioned officers 4 yen, and private 3 yen. The use of preventives was compulsory and the women were medically examined periodically."
(Source available on request)(4) Prisoner of War TOMITA, Tomoaki, First Class Private, member of 112 Infantry Regiment, captured SINZWEYA, 12 February 1944, stated;
" On the subject of entertainment, there had been parties of entertainment (IMONDAN) but they did not proceed further forward than RANGOON. There were Korean and Japanese prostitutes in AKYAB, and some had been brought up to HPARABYIN and even ALECHANGYAW, but they had been artictly reserved for officers a fact that had greatly angered the troops."
(Source available on request)(5) Prisoner of War IMAMURA Masayuki, Corporal, member of 55 Mountain Regiment, captured KWAON Ridge, 7 February 1944, stated:
" Usually visited the brothel on Sundays which was his day off. Officers could visit brothels any time in the week, but usually there were separate institutions for them, and in these he believed there occasionally were Japanese girls. The staff of the soldiers' brothel was normally of Korean women.
" No food or drink was served in the regulated brothels and each man received a preventive when he bought his ticket which cost 2 yen per hour. In addition, troop headquarters issued preventatives on application.
" The women were medically examined once weekly but men could also obtain ointment (similar to that in American ET tubes) on application to troop headquarters."
(Source available on request)
追記
9年前にid:dj19さんが既に「連合軍通訳翻訳部（ＡＴＩＳ）調査報告第１２０号（1945年11月15日）」として対訳と共に記事していましたね。
