<論説>清代後期直隷・山東における差徭と陋規

Abstract

清代直隷では、山西や陜西と同様、地丁併徴以後も差徭(国家による正税以外の物品・役畜・労務の徴発) が残存した。差徭は村単位に科派され、地保が徴収していたが、省南部では牙行・経紀からの徴収も見られた。一九世紀以降、州県が差徭を口実として陋規(非公式課税) を付帯徴収したため、直隷の差徭負担は増大した。そこで道光年間、直隷を中心に差徭の整理が議論され、按畝攤派(土地所有額に応じた割り付け) 方式の導入が唱えられたが、行政経費の捻出に苦しむ地方官僚層に支持された慎重論が勝利し、結局清末まで直隷差徭改革は実施されなかった。一方直隷より更に商品経済が発達した山東では、商品生産者や流通業者から莫大な陋規を需索していた。光緒年間、山東巡撫李秉衡により財政改革が実施され、商業部門からの陋規は省に吸収されたが、陋規改革自体は低調に終わった。直隷・山東両省が差徭を抜本的に改革できなかったのは、地方的徴収の相当部分を商業からの陋規に依存しており、農民の負担が相対的に低かったからだと思われる。

In Zhili chaiyao 差徭, that is requisition of supplies imposed by the central government besides regular tax, remaind in effect during the Qing period. It was assigned to each village and usually collected by Dibao 地保 (village officers), but sometimes by yakuai 牙儈 (brokers) in the Southern Zhili. Since the 19 th century local governments imposed informal taxation called lougui 陋規 (bribe) on the pretext of chaiyao thereby increasing Zhili's tax burden. Then in the Daoguang 道光 period the government discussed reduction of chaiyao mainly in Zhili and reformists insisted on introducing the quota system of chaiyao according to area of land called an-mu-tan-pai 按畝攤派, but conservatives concerned about a shortfall of local administrative expenses refuted them, so the reformation didn't succeed. Meanwhile in Shandong where merchandise economy was more developed than Zhili the local government had siphoned off an enormous lougui from manufacturers and merchants. In the Guangxu 光緒 period Li-bing-heng 李秉衡 the governor of Shandong executed the financial Reform, that lougui collected by each local government from merchants was absorbed into provincial finance. However, this did not result in a tax reduction. The reason why the governments of Shandong and Zhili didn't radically abolish lougui is that most of it was beared by merchants and consequently peasants didn't resist relatively.