創行期の一條鞭法 : 傳漢臣の上言をめぐる諸問題
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概要
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The I-t'iao-pien-fa 一條鞭法 was one of the most epoch-making systems of taxation in Chinese history. It was enforced from the middle of sixteenth century down to the beginning of the eighteenth century, or from the later period of the Ming 明 dynasty to the earlier period of the Ch'ing 清 dynastry. It had been assumed by almost all schlars in Japan and China that the tax had been applied to the land only, fusing the poll-tax into the land-tax. But the author found serious errors in this prevalling opinion as a result of his researches in the basic sources concerning the I'-t'iao-pien-fa, and his article, "On the I-t'iao-pien-fa" (Oriental Studies, presented to Dr. Sei Wada in celebration of his sixtieth birthday, Tokyo, 1951) proved that according to this system the tax had not been levied on lands alone, but actually levied on male adults and lands together. Since then ten years have passed. In January of 1958, Mr. Takeji Yamazaki 山崎武治, lecturer at Ritsumeikan University, maintained that the I-t'iao-pien-fa in its first stage had not been applied to the T'ien-fu 田賦, but to the Fu-i 賦役 only. (Takeji Yamazaki. "On the beginning of the I-t'iao-pien-fa" 一條鞭法の創行について; Ritsumeikan Bungaku, No. 152. 1958. Kyoto) The Fu-i had been originally the compulsory labor which had been imposed upon male adults alone. Science the beginning of the Ming dynasty, the Fu-i was not only levied to men, but also to the lands. Nevertheless the T'ien-fu 田賦, the land-tax, was distinguished from the Fu-i 賦役. Mr. Yamazaki's detailed study has much advanced the cause of learning. This notwithstanding, the author denies Mr. Yamazaki's theory that the I-t'iao-pien-fa in its first stage was applied only to the Fu-i 賦役. The author investigated the Fu-han-ch'en's 傳漢臣 memorial to the Throne which had been written in 1530 and contained some important descriptions about the I-t'iao-pien-fa in its earliest stage. As a result of his investigations, the author found that the I-t'iao-pien-fa 一條鞭法 had not been applied from its earliest stage alone to the Fu-i 賦役, but also to the T'ien-fu 田賦.
- 北海道大学の論文
- 1961-03-20