家産制的勘会の成立と展開

<p>The "Minbusho kankai system" (the audit system of the ministry of taxation) integrated the functions of public finance under the "Ritsuryo" government. However, in the ninth century, the "kankai" system became ineffective as the choyo in-kind/corvee taxation system decayed. Therefore, the government set to work on reforming this system. Initially, during the Kanpyo era (889-898), a new system called choyo sohensho was established. In this system the government issued receipts to those who had paid their choyo taxes. At the same time zomai sohensho was also established. Next, during the Engi era (901-923), the zuryo koka sadame was enacted as a way of efficiency rating the local government bureaucrats. Together with reforming the audit system, the central government reorganized the way to send taxes from the payer to the central government. Thus, in Engi 4 (904), a new tax collecting system was bagun. Consequently, each aristocratic family had the right to levy taxes directly by negotiating the charges with the provincial government. This how the "patrimonial kankai system" was formed. At this stage, taxes could not be collected without prior negotiation of the tax charges between aristocratic families and the local government. In other words, tax collection was based on the "patrimonial kankai system". The "Minbusho kankai" and the Zuryo koka sadame systems that began in the tenth century, were developed from the "patrimonial kankai system" within the aristocratic families. In this essay it is called "the stratified kankai system". Todaiji-temple's fuko documents describe exactly what the "patrimonial kankai system" was like. The documents show the various stages of tax payments from peasant (tax payers) to the central government (the final collector). When we examine the transformation shown in the documents from the tenth to the twelveth century it is fundamental to consider the roles that the Todaiji cho and the Todaiji hensho documents played. In the process of the "kankai" reform (from the end of the ninth to the beginning of the tenth century) the Todaiji cho is categorized a seicho, which means letters of reminder to pay the rice tax. On the other hand, the Todaiji hensho is categorized as receipts which the temple issued for the payments of the cho, yo, and zomotsu (miscellaneous in-kind) tax. Since they were issued from the ministry of taxation, the Todaiji documents served as official documents. The "tax" ministry issued them for the purpose of recording and checking the payments of the taxes from the provincial government. The Todaiji documents certify that the "kankai" reform was actually being carried out. Consequently, the temples were playing an important part in this by overseeing the local government in its remittance of the taxes. Incidentally, in the case of the rice tax, temples did the checking by referring to the fusoshocho and zeicho (tax accounting ledgers kept in the Minbu ministry). That is why Todaiji issued the letters of reminder for payments of the rice tax, while it was the receipts that they issued for the other taxes. The "kankai" system underwent great changes in the middle of the eleventh century. The seicho (letters of reminder) had been issued only for the rice tax. However, letters of reminder called saicho were introduced in the late eleventh century. They were issued not only for the "rice" tax but also for the cho, yo zomotsu taxes. The receipts had been issued only for the "Cho Yo and zomotsu taxes" however in the mid-eleventh century, the receipts called "hensho" for the "rice" tax were being issued as well. Hensho continued as an official audit document from the "tax" ministry. However, saicho became an unofficial document. This is because the</p><p>(View PDF for the rest of the abstract.)</p>