宋代身丁税の諸系統

Abstract

Until now, the Song male head tax was considered to be a descendant of the head tax of the Five Dynasties period or a derivative of the registration procedures for adult males under the Equal Field System. However, during the process of consolidation of the tax system in the early Song, most of the methods of assessment for the head tax of the various states of the Five Dynasties period underwent considerable change. The Song male head tax had three antecedents. The first was the male head tax that was a surtax in the various states of the south during the Five Dynasties period. Among these payments, some were combined into the assessments for the summer portion of the standard "land tax"(shui qian 税錢) during the consolidation of the tax system in the early Song. Those payments that were not so combined were abolished in 1101. Meanwhile, other payments became the "miscellaneous taxes" (zabian zhi fu 雜變之賦) which were imposed on the land in addition to the standard "land tax" (shui qian), and these continued to be collected. But after this transformation of the old head tax into a land tax, the landless guest households (kehu 客戸) were left still having to pay a separate male head tax. The second antecedent was the male head tax levied in Liangzhe 兩浙 that was established at the time when the silk and salt requisition system was abolished at the end of the Northern Song. It was the transformation into a tax of the government salt monopoly system of the Song and was not a burden on the guest households. The third antecedent was the individual tax in kind levied in the northern part of Hubei 湖北 during the Southern Song period. It was no more than simply a substitute measure to collect the autumn tax grain after the loss of the land registers for the Double Tax. In addition to the various antecedents discussed above, it has been shown that the Song male head tax should be studied in connection with the system of the Double Tax and that of the salt administration.