{"created":"2023-06-19T10:30:07.702515+00:00","id":4728,"links":{},"metadata":{"_buckets":{"deposit":"84a10a89-f253-4bb8-8632-a8ae265d8b9f"},"_deposit":{"created_by":2,"id":"4728","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"4728"},"status":"published"},"_oai":{"id":"oai:toyo-bunko.repo.nii.ac.jp:00004728","sets":["486:724:726"]},"author_link":["8145"],"item_10001_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1957-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"217","bibliographicPageStart":"194","bibliographicVolumeNumber":"40","bibliographic_titles":[{"bibliographic_title":"東洋学報"},{"bibliographic_title":"The Toyo Gakuho","bibliographic_titleLang":"en"}]}]},"item_10001_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The finance of the Korean government for about sixty years under the Ri Dynasty in its early period was administered with the great income from Kong-an without regard to the rational balancing of expenditure and revenue. Therefore enormous burden was imposed on the people, while officials wasted and appropriated the revenue and the remainders were sold away to the people. In regard to the regulations on public finance there were those on the prevention of these waste and appropriation of the national revenue but no provision on the income and outgo.Sye-jo 世祖, the seventh king, who ascended the throne by the effect of a coup d’état, enforced a financial policy that was epoch-making in the economic history, namely, he established the system of Höng-gan 橫看. He ordered the officials of the court, central and local governments to make regulations on their expenditures in the second year of his reign (1457 A. D). The regulations completed after eight year were called Kyŏng-bi-sik-rye 經費式例. The form of these regulations was later changed, for the convenience of the public perusal, into the one in which each page was divided into several parts by several horizontal lines and entries corresponded to each other both vertically and horizontally. Being as such in the form these regulations were called Höng-gan which means ‘to see horizontally’.Two kinds of form were needed for the regulations at that time when the finance was administered with goods. The one was the form for the direct expenditure paid with rice, beans, cloths, etc. and the other for the indirect expenditure to furnish with furniture and utensils. The latter was called Cho-jak-sik.rye 造作式例, which was published after much effort in the fourth year of Sŏng-jong 成宗 (1473 A. D).Sye-jo 世祖 decreased the amount of Kong-an and amended the former regulations according to the Höng-gan that regulated the expenditures, upon its establishment in the tenth year of his reign. It is aid that one-third of the total number of Kong-an was cut down by him at that time. This was the first attempt to bring about the balance of expenditure and revenue and to establish a budget system in the Ri dynasty. The amendment of the Kong-an and Höng-gan was to be made principally after the land survey throughout the country, and therefore they were unchangeable for tens of years until the next land survey. Eventually, incidental public charges were often imposed on people to increase the revenue and Pyŏr-rye-yong 別例用, incidental disbursements not regulated in Höng-gan, were frequently made. During the reign of Yŏn-san燕山 (1495~1506 A. D.) the amount of unregulated income and outgo surpassed by far that of Kong-an and Höng-gan","subitem_description_type":"Abstract"}]},"item_10001_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋文庫"}]},"item_10001_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00169858","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"田川, 孝三"},{"creatorName":"タガワ, コウゾウ","creatorNameLang":"ja-Kana"},{"creatorName":"TAGAWA, Kozo","creatorNameLang":"en"}],"nameIdentifiers":[{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-08-22"}],"displaytype":"detail","filename":"gakuho01_40-2-03.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"gakuho01_40-2-03.pdf","url":"https://toyo-bunko.repo.nii.ac.jp/record/4728/files/gakuho01_40-2-03.pdf"},"version_id":"d037bdf0-2eca-4d41-b395-af065ecffdbd"},{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-08-22"}],"displaytype":"detail","filename":"gakuho02_40-2-0304e.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"gakuho02_40-2-0304e.pdf","url":"https://toyo-bunko.repo.nii.ac.jp/record/4728/files/gakuho02_40-2-0304e.pdf"},"version_id":"a1691d09-b1dd-454e-8fab-11669f27fdb6"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"journal article","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"貢案と横看について（下）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"貢案と横看について（下）"},{"subitem_title":"On Kong-an 貢案 and Höng-an 横看 (concluded)","subitem_title_language":"en"}]},"item_type_id":"10001","owner":"2","path":["726"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-07-30"},"publish_date":"2018-07-30","publish_status":"0","recid":"4728","relation_version_is_last":true,"title":["貢案と横看について（下）"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-19T12:59:26.435873+00:00"}