<論説>一国平均役の確立過程 : 中世国家論の一視角

Abstract

内裏造営・大嘗会・伊勢神宮式年遷宮等の国家事業・行事を遂行するための費用として、庄園・公領を論ぜず賦課された一国平均役は中世の代表的な租税である。しかし、その租税制度の確立過程については十分明らかになっているとは言えない。本稿では、一一世紀初頭から賦課されるようになった一国平均役が一定の変質を遂げつつ、一つの租税として扱われるようになり、鎌倉期を通じて維持される形態が確立する過程を制度的側面から検討した。その結果、一国平均に課役を賦課するという形態は国司の主導により展開してきたものであり、後白河親政・院政初期になってはじめて朝廷は一国平均役の賦課・徴収に積極的に関与するようになる。さらにこの時期、その徴収・免除の面で鎌倉期を通じて維持される形態が確立する。したがって、後白河親政・院政初期に一国平均役という租税制度が確立したと言える。

Ikkoku Heikinyaku was a typical tax in the Medieval ages, which imposed on both manors and government-owned lands as a source of revenue to execute national projects such as the building of the Imperial Palace, the ceremony of Daijoe and the reconstruction of Isejingu Shrine. However, how the tax system was established has not been fully elucidated. This article investigates the process of how Ikkoku Heikinyaku, which began to be imposed in the early eleventh century, underwent certain changes, became a kind of tax, and obtained the form which was preserved during the Kamakura era -- from the institutional pont of view. In short, the imposition of the tax throughout a province developed under the initiative of provincial governers and it is not until the early period of Emperor Goshirakawa's government and the cloister government that the central government began to participate actively in the imposition and collection of Ikkoku Heikinyaku. The plinciple of collection and exemption which had been established during this time, was maintained. Therefore, it was during the early period of Goshirakawa's rule and the cloister government that the tax system of Ikkoku Heikinyaku was established.