唐代賦役制度新考 (特集 唐代史の諸問題)

Abstract

Corvee underlay the taxation system of the T'ang dynasty. The duties of a "standard adult" (正丁) consisted of tsu (租), yung (庸) and chiao (調), which were convertible into 15-day, 15-day and 20-day labour, respectively, i.e., 50 days altogether. The duties of those who were 18 to 20 years of age were 50 days' "miscellaneous labour" (雜徭) which was equivalent to 25 days' labour of the adult. "Miscellaneous labour" was also obligatory on the part of the "standard adult" and the disabled and the person under 16-17 years of age, but its maximum was fixed, e.g., 50 days. The watchman (番役) who was exempt from those duties was obliged to pay a certain amount of money called tzu-k'o (貲課).