<論説>公営田と調庸制 : 貢納制から交易制へ

Abstract

わが国における九～一〇世という時期が、一つの大きな劃期であったことについては、以前から指摘されて来たところだし、じじつ種々な事柄に関し多角的な観点からの "証拠" が提出されて来ているように思われる。これを主題である律令財政史の面から見た場合、田租と共に重要な国衙収入源となった公出挙制についていえば、まさしくこの時期において利稲の率稲＝地税化が見られ、国家財政購造の変質が現象しつつあつたことが知られたのだが、他方中央財源となつた調庸制については如何であつたろうか。従来この点に関しては、例の弘仁一四年太宰管内に実施された公営田制をもつて、調庸物収取の停止＝地税収取化への転換を示すもの、というふうに一般に見られて来たし、私自身もそう信じて疑わなかつた。しかし実際に公営田制の構造なり目的とする所を再検討してみると、意外にもそのようには判断しえなくなつて来た。結論的にいえば、公営田制は調庸制の延命をはかつたものでこそあれ、それを停止し土地生産物収取に切換えたものではないのである。だとすれば当然、このことを通じて調庸制の変質過程も再検討する必要があろう。本稿執筆の動機は、ほぼそのような点にあった。

The Chô-yô system 調庸, which is the core of taxation system in the finance of Ritsu-ryô 律令 state, means that of collection of handicraft products in a wide sense, which originally has two means, one is Kônô 貢納 system which is to collect of farmers per capita under the personal control, the other is Kôeki 交易 system in which Kokuga 国衙 pays the Syôzei 正税 as price, buys necessaries and carries to the central government. But through the Nara and early Heian period the former gives way to the latter. The Kueiden 公営田 system, executed in the nine countries under the control of Dazaifu 太宰府 in 823, was just in the transition period. This system means that Syôzei of each Kokuga were invested to the management of Kueiden with a large harvest, with intention of increase in the revenue of central govenment and Kokuga, and at once handicraft products were bought by paying and secured. The general understanding, in which by enforcement of Kueiden system collection of Chô-yô actual articles was stopped and gave way to that of land products or land tax is wrong. Truly this is the first and real transition to the barter system from tribute-paying system, in which there is the historical importance. This barter system through 9 and 10 centuries was the revenue system managed by centering to the rich people, but by want of Syôzei this was forced to reach its limits, and then the method of Rinjizôeki 臨時雑役 was taken which means a very wayward seizure without payment. It is Zaikeyaku 在家役 system that was established in the 11 and 12 centuries through this confusing period. This system, based on the control of Zaike 在家 (person) realized through land control, means the method to collect onesidedly handicraft products (Kuji 公事 in this care) without payment.