三国時代の曹魏における税制改革と貨幣経済の質的変化

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  • Tax Reform and the Transformation of Monetary Institutions during the Three Kingdoms Period: The Case of the Wei
  • サンゴク ジダイ ノ ソウギ ニ オケル ゼイセイ カイカク ト カヘイ ケイザイ ノ シツテキ ヘンカ

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This article investigates the background against which confidence was lost in Han coins (hanqian漢銭), which had theretofore served as the state-issued currency and its means of settlement, after the changes which occurred in the mixed coin-gold-cloth Qin-Han monetary system during the last days of the Late Han Dynasty. The author agrees with the research to date that hemp and silk cloth production during the Qin-Han Periods tended to rise steadily, although he disagrees that such a conclusion can be reached based exclusively on sources related to female weavers (nüzhi女織, fuzhi 婦織) which cannot be proven to be fully indicative of the real situation during those times. Not only was the actual production process of cloth not limited to female weavers, but the information we have about that group by no means demonstrates the way in which production actually expanded.Given such doubts, the author examines sources related to the system by which cloth was delivered to the state and the quantitative amount of cloth production in order to prove that production did in fact increase during the Qin-Han Periods, but not necessary due to the productivity of female weavers, and suggests that at the end of the Late Han Period a transformation took place in the system of taxation from remittance of property and head taxes in coins to land- and household-based in kind taxes in cloth. Despite the fact that coins had now fallen from favor as the main means of settlement, they came back into use during the reign of second Wei emperor Caorui 曹叡 (226－239). The reason for the revival, other than the obvious precious value of copper, lay not in their necessity in the affairs of governing, but rather they were preferred by the people over cloth and grain as a means of exchange in the private sector.In sum, what happened therefore was a substantial transformation from a Qin-Han monetary system consisting of state-issued coins functioning as the official means of settlement and exchange together with an auxiliary private sector-produced currency in cloth to a Three Dynasties system in which state-issued coins remained the means of exchange, while private sector-produced cloth became the official means of settlement.

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  • 東洋学報

    東洋学報 92 (3), 253-279, 2010-12

    東洋文庫

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