戸調制の成立 : 賦斂から戸調へ

Abstract

In this article I argue that the household taxation system 戸調制 of the Western Jin 西晉 had its roots in the Han dynasty method of procuring resources that was called fu-lian 賦斂. In order to arrive at this conclusion, I considered three points. Firstly, I considered the content of the Han fu-lian system. Fu-lian is a broad term with extremely wide range of usages. Four meanings can be distinguished; first, the custom of pooling resources for food; second, procurement of resources to cover the cost of religious rites by regional governments or regional society; three, the confiscation of the produce of peasants or subordinates by regional officials; four, the irregular procurement of resources to cover operating costs by the central government. Secondly, I considered the process of the creation of the household taxation system out of irregular procurement of resources to cover operating costs by the Han central government. The fu-lian, which served to procure resources on an irregular basis for the central government, had begun in the era of Wu-di 武帝 of the Former Han, spread nation wide by the time of Wang Mang 王莽, and eventually came to be associated with the regular procurement system 調度制度. The fu-lian, which had thus been tied to the procurement system, was itself regularized in the period of the Later-Han and reached the point where it too was understood as a part of system being referred to by the term diao 調, procurement. This system amounted to direct collection from farmers that was applied to individual households on the basis of the evaluation of the farmer's produce, and there were also those who provided cloth to the territorial administrations as opposed to the central government. This indicates that the system already partook of the characteristics that may justly be called those of the household taxation system. The Han fu-Iian, which eventually came to be known by the term diao, was transformed in the late Han under the Cao Cao 曹操 regime into the household tax system based on the establishment of a standard of uniform taxation applied to individual households. Thirdly, I consider the process of transformation from the Han tax collection systems of field levies 田租 and various forms of capitation 更賦 to the household taxation under Cao Cao and the Western Jin. The household taxation system of the Wei was implemented over a period of two years from the first year of the Jian-an 建安 era (196) throughout the core Yan-zhou 兗州 region (Henan) and finally expanded to You-zhou 幽州 and Ji-zhou 冀州 (Hebei), which had formerly been under the sway of Yuan Shao 袁紹, in the ninth year of the Jian-an era (204). During the Jian-an era, both the field levy and geng-fu 更賦 of the Han dynasty and the field levy and household taxation systems of the Cao Cao regime operated concurrently. With the destruction of the Han dynasty and the foundation of the Wei, the household taxation system became the official system for procuring funds for the central government under the Wei. The household taxation system formally replaced the various forms of Han capitation (geng-qian 更錢, suan-qian 算錢, and kou-qian 口錢), but, in fact, it grew out of the fu-lian system that had developed outside the official system. The house-hold taxation system of the Western Jin amounted to the deployment of the Wei household taxation system on a nation-wide scale.