Finance Ministry officials said they had not decided whether the Government would attempt a second offer this year.

"Japanese believe that people are essentially good," said a senior Finance Ministry official.

"We want people to pay taxes," a Finance Ministry official said.

Finance Ministry officials said the talks were exploratory and would resume early next month.

Finance Ministry officials declined to comment on the matter today.

Finance Ministry officials say that about 32 percent of this year's budget remains to be spent over the last three months of 1995.

Finance Ministry officials said last month that the budget deficit would be more than $240 million, about 30 percent of gross domestic product.

Finance Ministry officials, however, disputed this, saying public works money is being spent effectively.

Finance Ministry officials also said that an investigation at that time had turned up no evidence of manipulation.

Japanese Finance Ministry officials were largely silent on the matter.

The 35 hours was a political decision," a Finance Ministry official said, "but it may become a really positive thing.

"Japanese believe that people are essentially good," said a senior Finance Ministry official.

"My feeling from the start was that the agreement was very ambiguous," one senior Finance Ministry official said today.

"We want people to pay taxes," a Finance Ministry official said.

"We are facing a serious situation," said a senior Finance Ministry official, asking not to be identified.

But a senior Finance Ministry official vehemently denied that rates would be raised next week.

"This is like a time bomb," a senior Finance Ministry budgetary official said.

Japanese Finance Ministry officials were largely silent on the matter.

Russian Finance Ministry officials say they have already received proposals for loans from several major banks.

"The problem is not that prices would go up or down," one senior Finance Ministry official said in a briefing for reporters.