負名体制の成立
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概要
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In Japan from the beginning of the tenth century to the middle of the eleventh century, deputy provincial governers (zuryo 受領) had to directly -without any kind of tax exaction contractor- grasp tax payer fumyo (負名). That is, the tax collection system in this period was characterised by their antagonistic relationship, in which zuryo found it necessary to keep fumyo directly within their own tax responsibility areas. It is this relationship that in this paper is referred to as the fumyo system. The birth of this system is related to the fact that in the latter half of the ninth century, administrators of provincial sub-divisions called gun (郡), who were to act as tax exaction contractor under provincial governors, began to fail to meet their obligations under the ritsu-ryo (律令) tax expropriation system, and therefore to make connections with the court noble families. Nevertheless, since the fumyo system was not a stable tax collection system, zuryo often had to manipulate defaults of fumyo tax payment with a concept of riso (里倉). This is the reason why riso fumyo were to be seen only between the beginning of the tenth century and the middle of the eleventh century, and came into exsistence because of the various problems connected with the replacement of deputy governors. In the latter half of the eleventh century deputy governors, aiming at a more secure system of tax collection, proposed the institution of zaicho-beppumyo (在庁別符名) etc., by which they were able to control those who were known as local land proprietors (zaichi-ryoshu 在地領主), and thus organized a new tax exaction sub-contracting class within their grasp. Consequently, while the fumyo system came into exsistence after the ecomomic failure of the local chiftains (zaichi shucho 在地首長) under the ritsu-ryo expropriation, it was established during this very unique period predating the emergence of the zaichi-ryoshu ; that is, a period which experienced a great deal of instability in its tax collection apparatus due to the troubles in the leadership exercised by deputy provincial governors.
- 公益財団法人史学会の論文
- 1985-02-20