@article{oai:toyo-bunko.repo.nii.ac.jp:00004721,
 author = {田川, 孝三 and TAGAWA, Kozo},
 issue = {1},
 journal = {東洋学報, The Toyo Gakuho},
 month = {Jun},
 note = {The finance of the Korean government under the Ri dynasty was administered solely with goods, except during two centuries at the end of the dynasty. The government expenses were prescribed in the Kyŏng-guk-tä-jŏn 經國大典 to be defrayed by two systems, i. e. Kong-an and Höng-gan. The system of Kong-gan, first established in the Koryŏ period, was developed through the Ri dynasty, while that of Höng-gan was created sixty years after the foundation of the country under the reigns of the kings, Sye-jo 世祖 and Song-jong 成宗. In the present article the writer discusses about the system of Kong-an and kinds of tributes offered as Kong.an, and relates its administration in relation to actual expenses. Kong-an was a list specifying the goods for the state income and prescribing labour imposed upon the people. It was originally fixed as a principle. Therefore the expenses were to be determined within the limits of the specifications prescribed in Kong-an, but some amount of deficit was caused due to extravagance so that temporary measures such as In-nap 引納 or Ka-jŏng 加定were taken. In-nap was to collect in advance taxes and tributes for the following year and Ka-jŏng was to levy extra amount. These measures became to be perpetuated as the time went on. The principle mentioned above became incompatible with actual conditions of finance and of social life. As a result the amount three times as much as to meet actual demand came to be determined in Kong-an. Though the principle of saving, the financial policy traditionally held in China, was maintained, no attention was paid to rational balancing of expenditure and revenue. In other words, the finance of the government then was supported by an enormous burden on the part of the people and its regulations lacked much in precision.},
 pages = {40--61},
 title = {貢案と横看について（上）},
 volume = {40},
 year = {1957},
 yomi = {タガワ, コウゾウ}
}