初期ビザンツ帝国における教会の税制特権について : テオドシウス法典の分析を中心として
スポンサーリンク
概要
- 論文の詳細を見る
This article attempts to survey the financial privileges (beneficium) bestowed upon the Church and clergy in the Early Byzantine Empire, principally through an investigation of the Codex Theodosianus. This period is well known as the period when imperial financial system was successfully established and Christianity became a unique imperial faith. In the course of time Byzantine emperors following Constantine the Great were more or less eager to confer upon them the favor of tax exemptions. The results of the author's investigation are as follows. The distinction between the "Church" (ecclesia, εκκλησια) and "clergy" (episcopus et clerices, επισκοποι και κληρικοι), which was also recognized in the Codex, has been retained for the investigation. The Church was recognized as a legally independent organisation in the Codex. Each church in the eastern Roman provinces was ensured exemption first from the ordinary land tax co1lection (canon, canonica) and second from the munera possessionis, which was the burden imposed on the possesion of land itself, regardless of the proprietor. On the other hand the clergy were forced to pay the land taxes, despite exemptions from the munera sordida, genaral civil duty, and from the chrysargyron tax levy, which was devised in the age of Constantine the Great as an assessment on commercial trading. Many clerices, lower class of clergy, engaged in some form of producting or trading occupations on a small scale. Such business was regarded as a holy act benefitting each church, so tax exemption was given to it. Theoretically the privileges accorded to the clergy were bestowed for the purpose of benefitting the Church. Such treatment of Church and clergy in the public financial system was also profitable for the Empire. This is because the church would carry out the social welfare services which was expected of the imperial administration. During the early Byzantine period the church would increase its wealth and take charge of charitable activities in such institutions as xenodochium (hotels for strangers), ptochotrophium (poor houses), nosocomium (hospitals). In the 5th and 6th centuries similar financial privileges were also conferred upon these institutions. Accordingly, all of the financial privileges of the Church and clergy, I contend, were bestowed in exchange for the social welfare activities, as well as the administration of the sacrament, of churches based on their property in land.
- 1989-10-20
論文 | ランダム
- 社会福祉基礎構造改革
- 情報公開・不服申立て (特集 公的介護保険制度〔含 介護保険制度案大綱〕)
- 最近の保育政策と制度改革問題
- 保育所の保育費負担のあり方--その法的側面の検討 (福祉と費用負担)
- 新学習指導要領をめぐる法律問題 (新学習指導要領と今後の高校教育)