When the first Saionji Cabinet was formed headed by Prime Minister Kinmochi SAIONJI who made efforts to establish Kyoto Imperial University and was willing to establish higher education facilities, the budget for establishing Tohoku Imperial University (Sendai City) and Kyushu Imperial University (Fukuoka City) was included in the 1907 budget.
1906年（明治39年）、京都帝大の設置に尽力し、高等教育機関の設置に前向きな西園寺公望を首相とする第1次西園寺内閣が成立すると、1907年度（明治40年度）予算に東北帝国大学（仙台市）および九州帝国大学（福岡市）の設置予算を組み込んだ。