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＜departmental bulletin paper＞
On the System of Taxation in Tsin Nanchao Dynasty 晋南朝 : From the Discussion on the Tax System of Tsinkushih 晋故事 to the Interpretation of "Chün Chengi" 均政役
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| Abstract | What I intended to make clear in this article is as follows: (1) The description of Tsinkushih which is cited by Ch'ushsiaochi初学記 indicates that tsu 租 of chant'ien 占田 is 3 tous 斗 and 6 shengs 升 in su 粟... per mu 畝, and that tsu of k'ot'ien 課田is 8 tous and 8 shengs in su per mu. (2) We can think that in the 5th year of Hsienho 咸和 of Tungtsin 東晋 (330 A. D.) the tsu in tot'ienshoutsu system 度田収租制was nearly 3 tous in mi 米 per mu. Some existing books assume by mistake that it was 3 shengs in mi. In point of fact it was 3 tous in mi. (3) "Chun chengi", which was aimed at by the abolition of tiennungkuan典農官 at the end of Wei 魏 and in the early part of Tsin 晋, has the following contents: (a) The peasants of tiennungpu t'unt'ien 典農部屯田 are anew to be under the control of t'unt'ien shangshu 屯田尚書. (b) The tax of general peasants is raised, but their yaoi 徭役is reduced, and thus on the whole their burden is either the same as the former or is lightened. (c) The tax of the former peasants of tiennungpu t'unt'ien 典農部屯田 is reduced, but, on the other hand, their yaoi is raised. The tsu at this juncture is the tsu of k'ot'ien. (d) In such an innovation, the general peasants were set as a standard. and the total burden of the former peasants intiennungpu t'unt'ien was equal to that of the general peasants.show more |
| Table of Contents | はしがき 一、諸侯の国秩 二、晋故事に見える税制 三、東晋南朝の税制 四、晋故事に見える五等の制 五、梁時代の禄秩と貨幣問題 六、均政役をめぐって むすび |
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| Created Date | 2019.06.04 |
| Modified Date | 2020.09.28 |