雍正年間の民欠について

Abstract

The amount of tax-arrears which had been rising since the K'ang-hsi (康熙) period had come to be incalculable by the begining of the Yung-cheng period. They were divided into two categories: on the one hand, that money which was falsely alledged to be unpaid by the collectors, and on the other, the debts which were truly unpaid. The Yung-cheng emperor tried to exempt people from such debts first, then to have them pay it on the installment plan. And when the arrears were compeletely paid by the fixed term, the emperor exempted those who paid from the same amount of tax in the next term. This policy of his served two ends, the one to make up the loss, and the other to show his generosity.