宋代の丁税

Abstract

The poll tax of Sung which was imposed on every 20 to 60 years old man differed basically from the twice-a-year land tax of the older days. It was practiced throughout the southeastern part of China after the Five Dynasties, though the system was different from place to place and from age to age. When it was abolished in 1206 in Chiangsu and Chechiang the poll tax had been incorporated into the traditional land tax system. In some provinces it was abolished already in the Northern Sung period. On the other hand, in such provinces as Chinghu and Kuangnan the land tax assesed by polls seems to pave existed until Southern Sung. In a word, various forms of the poll tax differed in different ages and localities under the influence of particular local conditions and landownership.