<論説>宋代における両税の折納について

Abstract

唐代両税法と較べて現物納付の傾向が強い宋代両税法の科徴方法が、どのような過程を経て成立したのか、不明な点が多い。本稿では、まず唐代両税法における折納の中心課題が「両税銭」の絹帛による折納であった事実から出発し、唐末・五代を経て宋初に至るまでの時期における両税科徴方法の変容の過程を跡づける。さらに、折納制を媒介にして、宋初咸平三年(一〇〇〇) 以降、江南諸路において「税銭」額を基準とする絹帛の夏税正税化が図られたことにより、五代以来の南北の地域差がひとまず解消され、宋代両税の科徴方法が整備されたことを確認する。次いで宋代両税における折納の原則と諸形態及び折納価格の決定方法などの分析を行い、併せて銭納の位置づけについて検討を加える。

Many respects remain to be explained as to how the method of tax collection in Liang-shui-fa 両税法 of Sung Period, which tends to be the payment in kind as compared with that of T'ang 唐 Period, was realized. This article clarifies that the aim of Chê-na, substitutional payment in Liang-shui-fa, was the payment of silk goods in T'ang Period, and then investigates the transformation of the tax collection method in Liang-shui-fa from the late T'ang to Five Dynasties and the early Sung. Furthermore, this confirms that the regional differences between north and south since Five Dynasties dissolved and that the method of tax collection in Liang-shui was fully equipped by the attempt to make Hsia-shui 夏税, summer tax of silk goods on a basis of the sum of 'Shui-ch'ien 税銭', more regular in Chiang-nan-Lu 江南路 through the system of Chê-na from the early Sung, A.D. 1000. Finally, the principle and the forms of Chê-na, the fixing method and the situation of money payment are also analyzed.