棟別銭ノート : 中世的賦課の変質過程
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概要
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Munabetsusen (棟別銭 : ridge beam tax) instituted in medieval Japan was levied on individual houses in certain neighborhoods at a fixed rate. It was essentially an unscheduled tax levied during the Muromachi era and became an important source of revenue for the Muromachi Bakufu's descendants, the Sengoku daimyo. However, munabetsu-sen has seldom been studied as a topic in itself, and thus has yet to be examined on an empirical level. In the present paper, the author attempts to view munabetsu-sen within the broad context of medieval society, beginning with an investigation of the institution during the Kamakura and Muromachi eras. Munabetsu-sen originated as a method of raising funds to cover the repair of temples an shrines and was collected during those eras mainly on such a pretext. What is interesting, however, its that munabetsu-sen was not incorporated into the Muromachi Bakufu's system of taxation, but remained as a provisional tax earmarked for religious purposes. Turning to the fate of munabetsu-sen within the fiscal affairs of the Sengoku Daimyo, the Takeda Clan of Kai Province made it its main source of revenue, while at the same time collecting munbetsu-sen to cover the construction costs of Daizenji temple. However, the construction of this temple was a measure related to the Takeda family's munabetsu-sen fiscal structure, in the sense that temple construction was carried out in order to generalize the purpose of a tax originally earmarked for religious purposes. In additin, as an unscheduled tax, munabetsu-sen became involved in edicts for the remission of debts (tokusei-rei 徳政令). That is to say, in contrast to a similar tax knows as tansen 段銭 levied on land to pay for coronations, road construction, etc., munabetsu-sen did not easily adapt or change in accordance with the development of medieval taxation, maintaining its unscheduled, religious character even during the Sengoku era.
- 財団法人史学会の論文
- 1998-11-20
財団法人史学会 | 論文
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