俸料官符考 : 平安中後期財政史研究の再検討に向けて

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This article concerns a document form known as horyo kanpu 俸料官符, orders from the Dajokan to the agencies under its jurisdiction (kanpu 官符), which have been the focus of research on the financing of public activities during the Heian period. The author takes up such issues as how the document actually functioned and its place in the framework of state fiscal affairs at the time, in order to reveal a new aspect oh Heian period state finance. To begin with, according to the research to date, horyo has been understood as a form of stipend or gratuity paid to bureaucrats ; however, a number of yet to be investigated cases tends to contradict such an opinion. In fact horyo should be divided into three different types. The first is kuge 公廨 horyo, which has been defined as gratuities owing to the rank of provincial governor. The second type is chuke 厨家 horyo which was related to stipends paid (via kanpu) to Dajokan officials, taking part in the formalities to evaluate bureaucrats performance each year. This particular form of payment was from the mid-10th century on part of the policy to shift the state fiscal burden for such payments from the center to provincial budgets. The final type is gosechi 五節 horyo, which was the same stipend as the second, but was deferred for the purpose of paying the expenses for Gosechi dancer's costumes and the like at the Toyono-akari no Sechie 豊明節会 festival. This stipend was still being paid in the early 12th century. The kanpu officially issued to provincial governors by the Dajokan for these funds was accompanied by another document, migyosho 御教書, issued by powerful proprietors in the capital requesting payment from their respective agents in the provinces. It was from the 10th century on that taxes which were brought in to the capital from the provinces would no longer be first delivered to central fiscal treasuries for redistribution, but rather delivered directly to the administrative agencies that were earmarked for the revenue, in accordance with delivery orders, like horyo kanpu issued to provincial governors by the Dajokan. In order to response to these orders, deputy governors (zuryo 受領) would set up depots in local ports to store their delivery goods. This new fiscal mechanism went through various stages of development throughout the 10th century and during the 11th century, delivery orders, including horyo kanpu, came to resemble securities or commercial notes giving the receiving agencies de facto authorization to collect the tax revenue allocated to them.
2005-01-20

俸料官符考 : 平安中後期財政史研究の再検討に向けて

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