After the 1933 Showa Sanriku Tsunami, comprehensive countermeasure was established by government and researchers and it has been pointed out that this guideline has some similarities with the approach taken after the Great East Japan Earthquake. The relocation of houses to higher ground, which was the most recommended comprehensive tsunami countermeasure, was implemented in many areas soon after the disaster, but other countermeasures were not implemented despite field surveys. This paper explores the budgeting process for upland relocation and other countermeasures, and shows that the budgeting for tsunami countermeasures emphasizes the consideration of the predisaster period, proof of effectiveness, and regional development.