Abenomics “second arrow” is called “flexible fiscal policy”. Its essence is changing fiscal policy tone from the previous precaution operation type to the active expand type again，or back into the usual pattern of expansionary fiscal policy. The second Abe cabinet is increasing fiscal efforts on stimulating economic growth through budget-making and supplementary budget. Abe cabinet faces a huge difficulty of revenue contraction. This paper will analyze how the Abe cabinet resolve the problem，what is the risk bringing by repeating practices of fiscal policies.