韓国財政整理における微税制度改革について
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概要
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This article tries to clarify the actual condition of "the adjustment of an annual revenue" (1904-1910) which was a principal factor of so called Kan-koku-Zaisei-Seiri, and the reforms of the tax collection system are to be chiefly considered in the process of elucidating both the policy which secures land taxes, an important element of the annual revenue, and the historic significance of the policy. Japan began to reform the Korean tax collection system when Tanetaro Megat took the post of Kankoku-Zaisei-Komon in 1904. In the reform in 1950 Japan entrusted the office work of state treasury to Dai-ichi Bank, retaining the privilege of tax collection in the past and grasped the taxes that Gunshu had been sending to Takushibu till then. And at the moment Japan took a policy to opress by arms the resistance of the country governmentOfficials of Korea under the close watch over the tax collection. In order to improve the excessive feudal exploitation Japan strengthened the privilege of tax collection of Gunshu and limited the various feudal taxes mainly to land taxes and house taxes, and moreover by removing the arbitrary feudal exploitation Japan planed to secure the tax income for the benefit of the state finance. Consequently partial reform of the way of tax collection was achieved, though the old organ of tax collection was maintained. A local riot which broke out in Sannan district at the beginning of 1906pushed the former reform up to another stage. Gunshu strengthened the exploitation in peasants by making use of the adjustment of Yosen under Kahei-Seiri-Jigyo, and as the result of it an anti-feudalism struggle rose, and it grew powerful enough to raise more active Gihei Agitation, a big movement of the people. The organ of tax collection was reformed in 1906 as the drastic measures of controlling the riot, and this reform placed the landlord class to be a mew ruling class in the agricultural district and at the same time to form the social basis of governing the colony was attempted: Chihoiinkai which was set up in 1907 proved such an attempt. Thus the nature of the class feudal exploitation under the collection system changed itself into that of imperialistic-feudal exploitation. In consequence of the reform in 1908 Kansatsushi was removed from the organ of tax collection, and finally Japan accomplished holding the organ of tax collection in Korea.
- 社会経済史学会の論文
- 1974-01-25