唐儀鳳三年度支奏抄・四年金部旨符補考 : 唐朝の軍事と財政

Abstract

In previous articles I tried to connect and restore a horde of papers with mat marks of the Ohtani Documents and the documents which were excavated from the number 230 tomb of Astana. And I proved that these two originate from one document, which is entitled the report to the throne by Duzhi (Department of Public Revenue) of the 3rd year of Yifeng and the imperial directive from Jinbu (Department of Treasury). Chen Guocan 陳國燦 afterward indicated that there are two other documents belonging to it. So in this paper I confirm the new restoration of the document, interpret it and analyse the financial affairs of Tang in one aspect. Many financial instructions concerning military affair scan be found in this document. First there are directions about the expenditure of the Official Pastures under Taipusi 太僕寺 (Court of Coach and Horse). The transportation of the materials for their expenditure can be seen : they were sent from various places to a financial center Qinzhou 秦州. Second there are many directions given to send materials as charges to the front line. Yongdiao 庸調 taxes were sent, as the charges for the official procurement of grain for the armies in frontiers, from various provinces to the transport bases, Liangzhou 涼州 and Qinzhou. The military affairs of Tang are supported with sending Yongdiao taxes to the west and paying them there. A characteristic of the Yongdiao tax of Tang lies in the system that every prefecture can send Yongdiao taxes, not to two capitals, but directly to the places which need them by the instructions of Department of Public Revenue.