<論説>平安時代の国の検田

Abstract

平安時代に国司が行った土地調査である検田について、まず、一一世紀を中心として三種類の帳簿を検討した。(1)馬上帳は検田使が野外で書き取る帳簿で、郡ごとに作られた。条里坪方式で坪ごとに耕地の作付状況や収穫状況、耕作者、課税の有無が記されている。(2)検田目録は馬上帳を基にして作られる田数の集計簿である。(1)(2)の作成過程で荘園領主の持つ免税証が審査される。(1)(2)は毎年作るべきものであるが、実際には国司の初任年に限られていた。(3)負田検田帳は徴税単位である負田(名) ごとに、作付された田数を条里坪方式で示した帳簿で、毎年作られて検田所の監査を受けた。(3)は負田ごとの課税される田数を算定するとともに、負田の納税額を決済する時にも使用された。ついで、一一世紀の検田手続は令制下の作柄調査をもとに一〇世紀後半に形成され、一二世紀に国司の初任検注へと変化していくことについて論じた。

In my investigation of kenden, i.e. cadastral surveys carried out by provincial governors in the Heian period, I have examined three kinds of records, with an emphasis on 11th century. The bajocho 馬上帳 were registers drawn up in each district by kendenshi 検田使 who took records out in the field. For each tsubo坪of the jorisei 条里制 land measurement system, they recorded the condition of cultivation and of the harvest, the name of the cultivator, and the liability or exemption of the land for tax purposes. The kenden mokuroku 検田目録, which were records of the total area of paddy fields, were then written up on the basis of these. In the process of making these two kinds of records, the tax exemption licenses of the lords of the manors were scrutinized. These were supposed to be made each year, but in reality they were only made in the first year that a new governor was appointed. On the other hand, the fuden kendencho 負田検田帳 were records on which the total area of cultivated paddy fields were recorded by tax unit(fuden 負田 or myo 名). They were drawn up each year and inspected at the kendensho検田所. These last records were not only used to count up by each fuden the number of fields to be taxed, But also to settle the payments of the fuden taxes. Thus I have argued in this paper that the cadastral surveys of the 11th century were formed in the latter half of the 10th century on the basis of the crop surveys of the ritsuryo system, and that they changed into kenchu 検注 that were carried out by provincial governors in the first year of their appointment.