漢時代の緡銭をめぐって

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書誌事項

タイトル別名
  • On Min-ch‘ien 緡銭 in the Han Period
  • カンジダイ ノ ビンセン オ メグッテ

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説明

In this paper the following points are made:i; Min-ch’ien are profits in terms of ch’ien 銭 obtained in the process of commercial activities (including usury) and industrial manufacturing. The declaration of profits was called chan-tsu 占租, on which taxes were imposed at a certain rate. The unit of taxes was called suan 算.ii; I can have an idea that the tax system in the Han period was basically composed of income tax and poll tax (人頭税). Generally speaking, however, suan-min-ch’ien 算緡銭 and tien-zu 田租 belonged to income tax.iii; profits were also be self-declared and one-tenth of them were collected as tribute, kung 貢, in the Wang-mang 王莽 period.iv; Shih-chi 市籍 is a register of those who were allowed to operate their business as ku 賈 (tso-shang 坐商).v; Three types of merchants had their residences within the Shih 市. They were the tso-shang, the hsing-shang 行商 and the kung-jên 工人. In addition to them, landlords who had commercial business as a side job and some farmers were among those engaged in commercial activities in the shih. My idea is that the latter included peasants who had been reduced to doing small commercial business. Besides, shang not only conducted their business within the area of a shih but also travelled to various places (including rural districts) to do business.

収録刊行物

  • 東洋学報

    東洋学報 63 (3・4), 267-298, 1982-03

    東洋文庫

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