TOKYO (AP) _ Emperor Akihito will get a tax-free annual salary equivalent to $2 million, the same as his father, and another $20 million for court expenses, a Finance Ministry official said.

He said the government will make a special payment to the royal family of $21 million to cover expenses for the funeral of Akihito's father, Emperor Hirohito, who died Jan. 7 and will be buried Feb. 24.

The government has decided to spend $74 million on the funeral, including the payment to the imperial family.

Akihito's salary must cover the living expenses of a six-member family, including his mother, the Dowager Empress Nagako, while Hirohito's was used only for himself and his wife, an Imperial Household Agency official said.

Fifteen other members of the royal family receive a total of $1.7 million annually, the agency official said.

The Imperial Household Agency, which oversees the imperial family's activities, receives $66 million a year for the salaries of its 1,130 employees and maintenance of imperial properties.

More than 9 1/2 square miles of land, one of Japan's scarcest commodities, are occupied by the royal family - including the palace, which covers about half a square mile in Tokyo, and a summer residence on nearly five square miles of land in northern Japan.

Until World War II, the imperial family was the nation's wealthiest, but officials said all its land was transferred to the government after World War II. They said U.S. occupation forces allowed the family to retain some assets, including securities.