楊炎の「量出以制入」と兩稅法の成立再考

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タイトル別名
  • A Reexamination of the Establishment of the Liangshuifa 兩稅法 with the Concept of liang chu yi zhi ru 量出以制入 of Yang Yan 楊炎
  • ヨウエン ノ 「 リョウシュツイセイニュウ 」 ト リョウ稅ホウ ノ セイリツ サイコウ
  • 楊炎の「量出以制入」と両税法の成立再考

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抄録

Traditionally, the historical significance of the Liangshuifa 兩稅法 has been emphasized from the standpoint of economic and political history, as exemplified by the principle of liang chu zhi ru 量出制入 and the theory of yi fan zhen chao 抑藩振朝 of Hino Kaisaburo 日野開三郎. In the history of Chinese economic thought, it is said that it was Yang Yan 楊炎 who first proposed the concept of liang chu wei ru 量出為入 and the implementation of the Liangshuifa strengthened central finance and encouraged the reconstruction of the tax system that had not functioned well since the An-Shi Rebellion. This paper reexamines this perspective. Regarding the idea of liang chu yi zhi ru 量出以制入 in Yang's plan, previous research has misunderstood its original intention. In fact, it meant determining fiscal receipts according to people's ability to bear taxes, and it was the tax principle in the newly conceived fiscal income system. Regarding the issue of strengthening central finances, we reject it based on an examination of the history of the failure of the family registration in the 14th year of Dali 大曆, which has not previously been noted. The introduction of the policy that immobilized the entire amount of tax collected and abortion of the merger of the miscellaneous duties (雑徭) show that the central government compromised with local governments, which were reluctant to reform the tax system, and consequently conceded. Yang's intent to concentrate power in the central government was not realized. The actual implementation of taxation took the form of a balance between securing regional fiscal interests and the increase in central fiscal revenue, and did not weaken the financial power of the provinces and prefectures. The greatest concern of the central government lay in securing that the established tax revenue be delivered. The Liangshuifa deviated totally from the original intention. The establishment of the Liangshuifa does not indicate centralization, but instead means that the central government abandoned the fundamental means of national fiscal management that had existed since the establishment of the Legislative System, that is, the way the central government controlled local taxes through the family register.

収録刊行物

  • 東洋史研究

    東洋史研究 78 (1), 1-32, 2019-06-30

    東洋史研究会

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