鎌倉期役夫工米の賦課と免除 : 中世前期国家財政の一側面
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概要
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The goal of this article is to clarify the conflict which occurred between the court and individual powers-holders over the imposition and the exemption of kokuyaku 国役 and the influenced this had on the whole system of the state finance during the Kamakura period. The results of the investigation is as follows. Observing the tax known as yakubukumai 役夫工米, a representative type of the medieval state tax, imposed equally on each province, the author confirms that its payment backed up by the general imposition policy barring any exceptions was basically maintained during the early Kamakura period. However as the result of the struggle by the religious ruling elites (jisha-kemmon 寺社権門) asking for individual exemptions, the policy began to waver during the Bun-ei 文永〜Koan 弘安 eras. Then the court established a new exemption policy consisting of a standard as to whether an estate had been exempted from kokuyaku 国役 by special imperial order or not and whether it was classified as a religious donation under sandai-gokishofuchi 三代御起請符地 or sanjaryo 三社領 (Ise 伊勢・Kamo 賀茂・Iwashimizu 石清水 shrines). This situation gave rise to the intensification of the individual centripetal forces aganist imperial power and exacerbated the conflict between the two principles concerning the imposition and exemption of the kokuyaku 国役. What are these two principles? One is the principle that tax imposition and exemption are carried out for each estate through the provincial administrative system. The other is the principle that the court would approach urban-base proprietors of estates directly. In the Koan 弘安 period confusion of the two principles took place. This situation made it difficult to solve the problem of cultivated lands under kokuyaku 国役. As a result the Kamakura Bakufu came to take charge of the imposition and exemption of lands and the court gave direct operation to the urban-based lords of estates. This division of labor ended in the reconstruction of the yakubukumai 役夫工米 collection system during the reign of Emperor Godaigo.
- 財団法人史学会の論文
- 1995-10-20
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