朝鮮初期における田税穀の輸送・上納期限--漕運穀を中心として

Abstract

As a part of a broader study of the rice-field tax 田稅 the early period of the Joseon dynasty, this study considers what sort of regulations existed at the time regarding the time limit for collected rice-field tax in each region to be sent to the royal capital Hanseong 漢城 and what was the process of its systematization, particularly in the case of transport of grain via the waterways 漕運. In the case of shipment of the tax by boat, there where two time limits established for the payment of the tax depending on the distance from the capital. The regulation that payment must be completed by the middle of the tenth month that had applied to areas near the royal capital Hanseong, such as Chungcheong-do 忠清道, Hwanghae-do 黃海道, and part of Gangwon-do 江原道 was gradually restricted to a smaller area due to the abuses that were reported from early on, the stipend 頒錄 system was reformed and after 1439 it was no longer necessary to ship the rice-field tax within the year of the harvest, and the rules that had been applied to the provinces far from the capital, such as Jeolla-do 全羅道 and Gyeongsang-do 慶尚道, were applied to the areas near the capital. This meant that tax would be collected in warehouses on the waterways 漕倉 within the year, but that shipment by boat would be carried out in the following year. However, there were many defects in the regulations. Furthermore, because there were no detailed regulations included in Gyeongguk Daejeon 經國大典, the fundamental laws of the Joseon dynasty, at the time of its compilation, the revision of regulations took place at the close of the 15th century. In the end, deposit of the tax in warehouses on the waterways was extended from the first day of the eleventh month of the year of the harvest to first month of the next year, and time limit for the period of shipment was extended from the 15th day of the second month to the period prior to the rainy season. Gyeongguk Daejeon only records the term limit of payment in warehouses on the waterways. The payment of the rice-field tax from Gyeongsang-do was fundamentally conducted via waterway transport, but the rice-field tax from a portion or the entire territory was transported for payment in a special manner, being shipped by land and stored in the Gyeongwon-chang 慶源倉 in Chungju 忠州 (in the Gaheungchang 可興倉 after 1466), and from there via the Han-gang River 漢江. Moreover, as regards the time limit in the Gaheung-chang, regulations were established that varied from those that applied to other warehouses on the waterways. In other words, prior to 1474 payment had to be made by the 12th month of the year of harvest, but thereafter, until 1488, the time limit was extended to the second month of the following year. As regards the counties in Gyeonggi 京畿 and some of the counties in Gangwon-do that paid their rice-field tax directly to capital warehouses 京倉, all taxes 租稅 and tributes 貢物 had to be paid by the sixth month of the next year according to regulations of Gyeongguk Daejeon, and this rule was generally applied. This regulation was put into effect by 1460, and it appears that there existed within this broad framework regulations that were applied only to the direct deposit of the tax in capital warehouses. Regarding the payment of the rice-field tax by various counties in Gyeonggi at least in 1432, it is certain that there were regulations that stipulated the term to be from the 15th day of the tenth month until the 15th day of the twelfth month of the year of the harvest.