Mendeley出力
＜紀要論文＞
楊炎の両税法の見居原則と銭数・銭納原則
| 作成者 | |
|---|---|
| 本文言語 | |
| 出版者 | |
| 発行日 | |
| 収録物名 | |
| 巻 | |
| 開始ページ | |
| 終了ページ | |
| 出版タイプ | |
| アクセス権 | |
| JaLC DOI | |
| 概要 | Under the Liang-shui tax system which did not approve any taxexemption of property holders, all propertied families (Min-hu 民戸) had to resister their domiciles at their residential places and pay tax ...at the place. This is the principle of payment at the residential place. And the valuation of property and the assessment of the tax-take which was imposed in accordance with the former were all indicated by the number of copper coins, and taxes were payed in the latter as the formal payment However, it was approved that taxes were to be payed instead of copper coins, by these requisites of the state such as com, flax, silk and others. And as a matter of fact, this kind of payment by proxy was rather prevalent. This is the principle of payment in copper coins. The Liang-Shui tax systfm stead on at least six principles. The four of them were the fundamental principles which constituted the Liang-shui tax system. These two principles, here taken up, were those of its administration.続きを見る |
| 目次 | 序言 五 見居原則 六 銭数・銭納原則 結語 |
詳細
| PISSN | |
|---|---|
| NCID | |
| レコードID | |
| 登録日 | 2019.08.05 |
| 更新日 | 2020.09.28 |