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秦漢における賦制の展開
https://toyo-bunko.repo.nii.ac.jp/records/5509
https://toyo-bunko.repo.nii.ac.jp/records/55095b6246af-7118-4260-aa6d-acf414c57f5e
名前 / ファイル | ライセンス | アクション |
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gakuho01_65-1,2-03.pdf (1.3 MB)
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gakuho02_65-1,2-03e.pdf (146.2 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 | 秦漢における賦制の展開 | |||||||||||
タイトル | ||||||||||||
言語 | en | |||||||||||
タイトル | Development of the Fu System 賦制 in Ch‘in and Han | |||||||||||
言語 | ||||||||||||
言語 | jpn | |||||||||||
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 |
重近, 啓樹
× 重近, 啓樹
WEKO
12565
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抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | This paper, through reviewing materials which reportedly prove the general existence of a tax item called Tzu-suan 貲算 (property tax) in the Han period, aims at discussing the development process of the Fu system in the Ch’in and Han. This study reached the following conclusions:(I) It is difficult to accept the assertion that Tzu-suan (property tax) existed as a general tax item throughout the Former and Latter Han dynasties.(II) A uniform poll tax system as the source of suan-fu in the Han period was introduced resulting from the second pien-fa 変法 in the 12th year of Hsiao-Kung in the Chan Kuo/Ch’in era; with the enforcement of a ch’ien-mo 阡陌 system, many comparatively homogeneous peasants were generated, and under these conditions, the new uniform poll tax system was established in lieu of the old taxation system based on the household. The poll tax system is related closely to the ch’ien-mo system.(III) Suan-fu in the Han period was imposed only on adult men and women. In addition to uniform suan-fu, non-uniform taxes were introduced as a result of the development of social class differentiation in the form of a temporary property tax since the Emperor Wu.(IV) Such a hierarchical taxation system was also applied to the collection of suan-fu itself in the Latter Han dynasty. In the Latter Han dynasty, at the county level the total amount of suan-fu was apparently determined by the central government in a poll tax manner; at the village (郷) level within a county suan-fu was collected by dividing the total for the whole village out among the civilian households, each of which was classified into three classes in accordance with the amount of property held. After the disturbances at the end of the Han dynasty the breakdown of the mechanism of the hsiang-li 郷里 system collecting suan-fu and the collapse of the order of civil groups represented by the fu-lao 父老 and the san-lao三老 which supported tax collection behind the mechanism forced the state to control households directly. The hierarchical hu-teng 戸等 tax collection system having been implemented at the village level in the Latter Han dynasty was apparently definitely introduced as a national taxation system from the Wei dynasty onwards. | |||||||||||
書誌情報 |
東洋学報 en : The Toyo Gakuho 巻 65, 号 1・2, p. 63-89, 発行日 1984-01 |
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出版者 | ||||||||||||
出版者 | 東洋文庫 | |||||||||||
ISSN | ||||||||||||
収録物識別子タイプ | ISSN | |||||||||||
収録物識別子 | 0386-9067 | |||||||||||
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収録物識別子タイプ | NCID | |||||||||||
収録物識別子 | AN00169858 |