近世における徴租方式の一考察 : 府内藩「内平均制度」を中心にして

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In Tokugawa Era there were two method of taxation, the one was the yearly inspected taxation (検見制), and the other was the regular taxation (定免制), and we can recognize the histrical trend from the former to the latter generally. But disregarding the method of taxation, we must acknowledge previously that the land tax rate entered in public rolls does not mean the real amount of tax per peasant but the amount of land tax per village. The transition of this method in Funai Han was as follows; the period before Kyoho years was the yearly inspected taxation, the period from Kyoho to Tenmei years was the mutually adoption between the yearly inspected and regular taxation, the period from the 7th of Tenmei to 12th of Tenpou coexisted the above two method according to the want of each villagers, the period of the Tenpou Reform after the 13th of Tenpou was the regular taxation always, the period after the Tenpou Reform revived the former coexistence again. We may say that among the several changes of the method of taxation the averaged rate of land tax inside village was adopted to understand the local circumstances. In this article I examined this averaged rate of tax as a part of the basic study on the Funai Han. The followings are the results of my examination. 1) The difference between the land tax rate per village and the real rate of peasant's pay was confirmed. The latter was represented by the averaged rate of land tax inside village. 2) By and by the Funai's government became to determine the land tax rate according to the inspection based on this averaged rate of tax. 3) This averaged rate of tax was arranged by the rate of land tax and waste land. Since the Horeki years the latter became to the more deciding facter, and in "The Rolls on the Real Rate of Land Tax" (田方格式調) after the 3rd of the An'ei the rate of waste land was recorded. 4) Since the adoption of the regular taxation the averaged rate of land tax inside village had lost its original meaning. 5) The reason to adopt this averaged rate of tax was that the exchanged new Daimyo wished to raise the low rate of land tax having enforced in the period which Tokugawa Shogunate directly governed this Funai teritory.
社会経済史学会の論文
1968-08-30

近世における徴租方式の一考察 : 府内藩「内平均制度」を中心にして

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