室町前期の兵庫関 : 二つの"入船納帳"の性格及成立事情
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概要
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The Tax Ledger of the Northern Customhouse at Hyogo (The Hyogo-no-Kitaseki Nyusen-Nocho 兵庫北関入船納帳) dated Bun'an (文安) 2 (1445), documents contained in the archives of the University of Tokyo Department of Literature (Tokyo Daigaku Bungaku-bu 東京大学文学部) and in the personal historical source collection of Tatsusaburo Hayashiya (林屋辰三郎), are ledgers recording tax income received from ships entering the Northern Customhouse at Hyogo, which was under the proprietorship of the Buddhist tomplex of Todai-ji (東大寺). There is one additional ledger which is well known to have been preserved at Todai-ji itself. As opposed to the former ledgers, which record assessments based on a fixed percentage of total tonnage or total freight value, the Todai-ji ledger records fixed assessments per vessel irregardless of freight tonnage on board. Both of these tax ledgers are documents which follow the precedent set one hundred and forty years earlier, when royal family head Fushimi Joko (伏見上皇) commended to Todai-ji in Enkyo (延慶) 1 (1308) the Hyogo Customhouse management (Hyogo-no-seki Shomai and Okiishi 兵庫関升米・置石) rights, which included the imposition of a freight tax of 1% and donation of Stone for repair of the docking facilities. In other words, the ledgers found at the University of Tokyo and the Hayashiya collection (In former days, these Ledgers remained in the Todai-ji archives) record the imposition of this 1% freight tax, and the ledger handed down within Todai-ji contains assessments (already monetized at the time of commendation) of forty-five mon (文) per vessel to pay for the attainment of repair-use stone. Despite the fact that Todai-ji held proprietary rights to manage the Northern Customhouse at Hyogo for over two hundred years, we have been able to locate only the ledgers of Bun'an 2. The reason for this lack of documentation probably lies in the fact that Todai-ji did not actually manage the customhouse directly, but rather continued to sub-contract the work of tax collection and repair to some entity outside of the temple complex. Records would therefore not tend to accumulate in the temple's archives. However, in the case of the Bun'an 2 ledgers, the sub-contractor handling the customhouse happened to be a monk assigned to the temple's lampoil warehouse (Aburakura 油倉) ; that is, the Hyogo customhouse, had by chance come under direct control of the temple during this particular year. It is in this way that the tax ledgers for that year remained in the Todai-ji archives.
- 1986-06-20