夏税・秋税の源流

Abstract

The shifting of key economic areas from north to central and south China as a result of the revolt of An Lushan (安祿山) was one of the main causes that led to the establisment of the biannual taxation system where payment was made in June and November. After the revolt T'ang (唐) was forced to depend on central and south China for finance, where the climatic conditions made it more practical to take dues for wheat and silk in June and those for rice, millet and hemp in November. This was already practised under the Southern Chen (陳). The biannual taxation system was not only the result of tax readjustment but that of efforts to develop agricultural resources for a dynasty with its key economic areas in central and south China.