唐代後半期における江淮塩税機関の立地と機能

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タイトル別名
  • The Location and Function of Government Salt Agencies in the Chiang-huai (江淮) Region in the Late T'ang Period
  • トウダイ コウハンキ ニ オケル コウワイエンゼイ キカン ノ リッチ ト キ

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抄録

In this paper I describe the local salt monopoly system in south-eastern China (Chiang-huai 江淮) which accounted more than 70% of the total income of the salt monopoly tax, and intend to explain the cause of the success of the T'ang salt monopoly in relation to the location and function of local monopoly agencies. The period from 8th to 12th century A.D. was a major turning point in Chinese history. Large scale migration to south China, exploitaition of marginal areas, and development of commercial organization were characteristic features of the period. These changes were reflected in the state tax system. During this period, the T'ang direct tax was changed from the tsu-yung-tiao (租庸調) tax system to the liangshui (両税) tax system. With this reform of the old tax system, commercial indirect taxes appeared, and the salt monopoly tax emerged as the most important leyy which formed 50% of state tax income. The salt monopoly tax was mainly levied by local monopoly agencies (hsun-yuan 巡院, yen-chien 塩監 and yen-ch'ang 塩場) which were located in salt producting regions. The monopoly gained its income through a monopoly price. I would like to explain two reasons for the success of the salt monopoly by analyzing the salt monopoly price. The first is the location of the salt agencies. When the salt monopoly was in operation in 8th century in the Chiang-huai (江淮) region, this region was one of the most prosperous commercialized regions with a large population and a fertile land, developping money economy, and a wide range of water transport system. The main monopoly agencies were concentrated in this region. This is the reason why it was easy to establish and maintain a monopoly price which was to be a standard price in Chian-huai (江淮) expressed in copper coins. The second reason is the function of the salt agencies. Local salt agencies, located in the Chiang-huai (江淮) salt producting area, functioned as a government al wholesaler and controlled the distribution of salt. This was the reason why such a high salt mononoly price was able to be fixed. In short, monopoly price policy was able to be carried out because of the location and function of the government salt agencies.

収録刊行物

  • 史学雑誌

    史学雑誌 91 (2), 147-183,284-28, 1982

    公益財団法人 史学会

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