明治零年代の大蔵省地方税制改革と地方三新法

DOI Web Site

書誌事項

タイトル別名
  • Reform of Local Taxation System in 1871-1876
  • 明治雰年代の大蔵省地方税制改革と地方3新法
  • メイジ フンネンダイ ノ オオクラショウ チホウ ゼイセイ カイカク ト チホ

この論文をさがす

抄録

In 1878, "San-shinpou" (Three new law of local administration) came into force. "San-shinpou" is known as the first systematic law of local administration. One is "Gunnkuchoson-henseihou" that is the regulation of prefecture's authority, and one is "Fukenkai-kisoku" that is the regulation of prefecture's council, and the other is "Chihouzei-kisoku" that is the regulation of prefecture's tax system. By common arguement of Japanese "Intergovernmental Relations", especially before the World War II, has been recognised as not equalized but centralized. But surveying discussins of "San-sinpou", many historian has said "San-sinpou" is comparatively self-governmental system. How "San-sinpou" were made? So far, "San-shinpou" was made by Matsuda Michiyuki who was a bureaucrat of Ministry of Home affairs. However Chihouzei-kisoku is regulation of tax system, it's quite obvious that Ministry of Finance took the initiative in making this rule. This paper examines reform of local taxation system in what is called "Meiji 0's" (1868-1876), in particular reform process in MOF.

収録刊行物

  • 法政論叢

    法政論叢 31 (0), 88-101, 1995

    日本法政学会

詳細情報 詳細情報について

問題の指摘

ページトップへ