<論説>明朝官僚の徴税責任 : 考成法の再検討

Abstract

明朝初期の税糧徴収は、現物による長距離輸送を前提として、徴税に特化した機構が握っていたが、一条製法の施行に伴い、州県掌印官を窓口とする通常の行政機構が扱うようになる。それによって、明中期には税糧徴収の責任体系が再構築され、巡撫・巡按が監督するという制度が確立した。これは撫按を頂点とする行政機構の再組織化の一環でもある。万暦期の張居正による考成法は、こうした動きの帰結であり、撫按による監督業務を中央でさらに統制しようとするものであった。考成法は張居正以後も一貫して運用されたが、抜け道が多く、実際の人事との結びつきも薄弱であったため、徴税実績の向上に与えた効果は疑わしい。税糧徴収の徹底が明朝政権を支える縉紳地主層の利益に抵触するものであった以上、実効を上げ得る制度の設立・施行には限界があった。この限界は明清交替に伴う政治状況の一変によって破られ、徴税に関する官僚統制も根本的に変化することになる。

The main source of revenue for the Chinese Empire since the tenth century was the land tax. In the beginning of the Ming dynasty (1368-1644) this tax had been collected via a specialized institution because of the difficulty of transporting tax grain over long distance. Nevertheless, as a result of the Single Whip Reform 一条鞭法, Magistrates and Prefects, the heads of local government, came to be responsible for the collection of this land tax. By the time of the mid-Ming period, the responsibility for supervising these officials was granted to the Grand Coordinator and the Regional Inspector. This led to a reorganization of the institutions of local government under these two officials. Consequently, Zhang Ju-zheng 張居正, the Senior Grand Secretary, enacted an examination system to promote administrative efficiency, so that the central government could systematically supervise the Grand Coordinators and the Regional Inspectors. Although the kao-cheng fa 考成法 system continued through the Ming period, it could not adequately collect revenue, because of administrative loopholes and conflicts with the landed elites, which continued throughout the Ming period. After the destruction of the Ming Dynasty, however, this situation changed completely. Under the Qing dynasty (1644-1911) government control over officials improved arid tax collection and other administrative tasks became more explicit and methodical.