<Articles>The Process of Establishment of Ikkoku Heikinyaku

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Other Title
  • <論説>一国平均役の確立過程 : 中世国家論の一視角
  • 一国平均役の確立過程--中世国家論の一視角
  • イッコク ヘイキンヤク ノ カクリツ カテイ チュウセイ コッカロン ノ イチ

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Abstract

Ikkoku Heikinyaku was a typical tax in the Medieval ages, which imposed on both manors and government-owned lands as a source of revenue to execute national projects such as the building of the Imperial Palace, the ceremony of Daijoe and the reconstruction of Isejingu Shrine. However, how the tax system was established has not been fully elucidated. This article investigates the process of how Ikkoku Heikinyaku, which began to be imposed in the early eleventh century, underwent certain changes, became a kind of tax, and obtained the form which was preserved during the Kamakura era -- from the institutional pont of view. In short, the imposition of the tax throughout a province developed under the initiative of provincial governers and it is not until the early period of Emperor Goshirakawa's government and the cloister government that the central government began to participate actively in the imposition and collection of Ikkoku Heikinyaku. The plinciple of collection and exemption which had been established during this time, was maintained. Therefore, it was during the early period of Goshirakawa's rule and the cloister government that the tax system of Ikkoku Heikinyaku was established.

Journal

  • 史林

    史林 73 (1), 41-72, 1990-01-01

    THE SHIGAKU KENKYUKAI (The Society of Historical Research), Kyoto University

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