大同法における「留置米」「餘米」「儲置米」槪念の檢討

Abstract

As a preliminary study into the specific relations between the Uniform Land Tax Law, put into force in the late Yi dynasty, and local government finances, the author, in this paper, reflects on the three legislative terms of 'yuch'imi, ' 'yomi, ' and 'choch'imi.' They referred to the part of taedongmi 大同米 not to be remitted to the central government but to be stored in each do 道. 'Yuch'imi' was the general term which referred to the portion of taedongmi stored within the provinces. On the other hand, 'yomi' meant the remainder of 'yuch'imi, ' which had been left after deduction of the expenses necessary for the dynasty to govern each province. It was divided among the kunhyon 郡縣s to be appropriated for all sorts of expenses, and a part of the 'yomi' was also stored up for years of famine. These terms were mainly used during the early period of the Uniform Land Tax Law in force, in the first half of the 17th century. The term 'choch'imi' began to be generally used towards the latter half of the 17th century. It was also being referred to as 'yomi, ' but, in this case, it implied the portion of taedongmi stored in the kunhyons in, the years previous to a certain fiscal year. The revenue from taedongmi in a fiscal year alone had become inadequate for the necessary expenditures on local government level owing to the rapid increase of the amount of taedongmi remitted to the central government and subsequent decrease of the amount saved at local level. It is probable that the part of the former 'yomi' which had been expected to make up for the lack of revenue in famine years was turned into newly established regular resources. This new resources were called 'yomi, ' because its origin was the former 'yomi, ' but they were also called 'choch'imi, ' as it was stored for many years. Behind the term 'choch'imi' was the above-mentioned transformation of the Uniform Land Tax Law at local level.