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楊炎の両税法に於ける税額の問題
https://toyo-bunko.repo.nii.ac.jp/records/4696
https://toyo-bunko.repo.nii.ac.jp/records/4696f5d86fe2-9ac2-47e7-87b5-dbf0f167bc8c
| 名前 / ファイル | ライセンス | アクション |
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gakuho01_38-4-01.pdf (2.6 MB)
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gakuho02_38-4-01e.pdf (391.4 kB)
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| Item type | 学術雑誌論文 / Journal Article(1) | |||||||||||
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| 公開日 | 2018-07-30 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 楊炎の両税法に於ける税額の問題 | |||||||||||
| タイトル | ||||||||||||
| タイトル | The Problem of the Tax Assessment in the Liang-shui 両税 Law Proposed by Yang Yen 楊炎 | |||||||||||
| 言語 | ||||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | journal article | |||||||||||
| 著者 |
日野, 開三郎
× 日野, 開三郎
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| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | In the Liang-shui Law that was enacted by the suggestion of YANG Yen, the tax assessment for the first year was expected to amount to more than 30,000,000 kuan 貫 in coin and to more than 6,000,000 tan of rice, millet and barley, of which 9,500,000 kuan and 2,000,000 tan were allotted for the expenses of the central government and the remaining sum, for the uses of the local governments. The rate of the local expenditure to that of the central government was approximately 2 to 1. This was the minimum rate necessary for the T’ang Dynasty to control local leaders and secure the stability of the central government. Up to those times the rate of local expenditures had been enormous, but it could not be reduced due to the strong opposition of local leaders. Thus YANG Yen attempted to increase the income for the central government and established this rate, so that the total amount of tax became larger than that of the previous year. However, the new law abolished the right of incomplete tax which had been admitted to the privileged class and determined to levy tax equally upon every family. The amount of tax that had increased by the new law was compensated by the burden which was newly imposed on the privileged. Thus the average amount imposed upon every family was not increased. Although the sum of tax allotted for local expenditures was not paid as expected, the law is significant in having given legal ground for reducing the finance of local leaders within the limits of this sum, in case the central government became powerful. | |||||||||||
| 書誌情報 |
東洋学報 en : The Toyo Gakuho 巻 38, 号 4, p. 370-410, 発行日 1956-03 |
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| 出版者 | 東洋文庫 | |||||||||||
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| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AN00169858 | |||||||||||
