松本地方の地租改正 : 豪農と改租の関連をめぐって

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タイトル別名
  • The Land Tax Reform in Matsumoto District : Behaviours of Gonos (Gentry Farmers) relating to the Land Tax Reform
  • マツモト チホウ ノ チソ カイセイ ゴウノウ ト カイ ソ ノ カンレン オ メグッテ

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抄録

In this article the present author intends to clarify the class interests revealed in the course of the Land Tax Reform. Materials out of former Chikuma Prefecture are chosen, because : fisrtly, here among the others land tax reform project can be perceived in the earliest years; secondly, the government accomplished here the target of this reform in securing the tax revenue in the same level as by the contributions under the Shognate; thirdly, in a narrow connection with this reform broke out the Democrats Movement in this area. It is characteristic of this district that the demand of common peasants, whose main agents were middle class peasants, caused a new land survey in order to balance tax burden of large estates with rather smaller acreage registered in the official terrier. The interest of the common peasants, however, did not entirely achieved their end, because in the land evaluation rent was taken as the standard of land value on account of scarcely developed land market among the peasants. Thus new taxation system came to be nothing other than a mere correspondence and legal recognition to the Jinushi-sei landownership grown up under the Shognate regime and further promoted it, in this district too, because the exploitations of peasants remained still unstable in spite of a increased productivity and new acquisition of arables in front of the new tax burden which inherited the previous level. And the principle of equality of tax burden resulted in distortion as seen in the land-evaluation in favour of landlords.

収録刊行物

  • 土地制度史学

    土地制度史学 8 (1), 21-37, 1965

    土地制度史学会（現　政治経済学・経済史学会）

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