-
- Shimasue Kazuyasu
- 島根大学法文学部助教授
Bibliographic Information
- Other Title
-
- <論説>宋代における両税の折納について
- 宋代における両税の折納について
- ソウダイ ニ オケル リョウ ゼイ ノ セツノウ ニ ツイテ
Search this article
Description
Many respects remain to be explained as to how the method of tax collection in Liang-shui-fa 両税法 of Sung Period, which tends to be the payment in kind as compared with that of T'ang 唐 Period, was realized. This article clarifies that the aim of Chê-na, substitutional payment in Liang-shui-fa, was the payment of silk goods in T'ang Period, and then investigates the transformation of the tax collection method in Liang-shui-fa from the late T'ang to Five Dynasties and the early Sung. Furthermore, this confirms that the regional differences between north and south since Five Dynasties dissolved and that the method of tax collection in Liang-shui was fully equipped by the attempt to make Hsia-shui 夏税, summer tax of silk goods on a basis of the sum of 'Shui-ch'ien 税銭', more regular in Chiang-nan-Lu 江南路 through the system of Chê-na from the early Sung, A.D. 1000. Finally, the principle and the forms of Chê-na, the fixing method and the situation of money payment are also analyzed.
Journal
-
- 史林
-
史林 64 (5), 654-685, 1981-09-01
THE SHIGAKU KENKYUKAI (The Society of Historical Research), Kyoto University
- Tweet
Keywords
Details 詳細情報について
-
- CRID
- 1390853649776281344
-
- NII Article ID
- 120006597268
-
- NII Book ID
- AN00119179
-
- HANDLE
- 2433/238640
-
- NDL BIB ID
- 2275391
-
- ISSN
- 03869369
-
- Text Lang
- ja
-
- Data Source
-
- JaLC
- IRDB
- NDL
- CiNii Articles
-
- Abstract License Flag
- Allowed