災害と開発の税制史 : 日本中世における土地利用再生システム論の提起

井原, 今朝男; イハラ, ケサオ; Ihara, Kesao

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災害と開発の税制史 : 日本中世における土地利用再生システム論の提起

https://doi.org/10.15024/00001292

名前 / ファイル	ライセンス	アクション
kenkyuhokoku_118_16.pdf (1.4 MB)

Item type

紀要論文 / Departmental Bulletin Paper(1)

公開日

2016-04-01

タイトル

災害と開発の税制史 : 日本中世における土地利用再生システム論の提起

言語

タイトル

History of Tax Systems Applied to Disasters and Redevelopment : a Study of Systems for the Reuse of Land in Medieval Japan

言語

jpn

資源タイプ

資源タイプ識別子

http://purl.org/coar/resource_type/c_6501

資源タイプ

departmental bulletin paper

ID登録

10.15024/00001292

ID登録タイプ

JaLC

著者

井原, 今朝男

Ihara, Kesao

抄録

内容記述タイプ

Abstract

内容記述

本稿は、これまで開発領主による荒野開発として論じられてきた中世開発史の諸問題を、税制史の視点から再検討し、災害と開発が日常化した中世社会において、荒廃した耕地の土地利用をどのように再生させ、徴税しながら課税対象地を拡大し、農業生産を復興させていったのか土地利用再生システムの問題として再検討したものである。
第一に、院政期から治承内乱期に、課税対象地の本田数は荒廃化・減少し、権力による上からの再開発が組織されないかぎり下から公田再開発が無かったことを論証した。
第二に、中世における荒野は、通説のような未開地や原野とはいえず、土地利用が行き詰まった耕地を指す政治的地目であった。院政期には知行国主・国司と開発主体との間で立券文により、地目に応じた斗代、別納などの収納方法、雑公事免除の特典という契約がなされ、開発所当・荒野所当は負担しなければならなかった。平安期国司が三カ年の年貢公事免除を条件に開発を奨励したとする網野・戸田説は再検討が必要である。鎌倉時代になると幕府が三年間荒野に立てることを公認し、雑公事・開発所当とも免除され、南北朝期に四年、戦国期には五年、七年、十年と免税期間が長期化して開発者に有利な免税特権が慣習化した。旧本主権が残存しながら土地利用が行き詰まった土地は「荒野に成す」ことによって地目変更して旧本主権を消滅させ、「新開」により新しい開発主体を決め、「開発文立券」や「宛状」により新本主権を社会的に公認し、納税させるという土地利用再生のための社会的システムが機能していた。
第三に、中世では、知行国主・国衙や荘園領主等と開発主体との契約によって「古作」「年荒」「古新」「当新」という四つの地目に応じて古作・年荒は段別五斗代、古新は三斗五升代、当新は段別二斗五升代という複数斗代制が実施された。
これまで開発領主制論として論じられてきた災害と開発の諸問題を中世の土地利用再生システムとして論じるべきことを提起した。

抄録

内容記述タイプ

Abstract

内容記述

This paper presents a re-examination of various issues arising from the history of development during the Middle Ages that until now have been discussed in the context of the development of wasteland by feudal lords from the perspective of the history of tax systems. As such, it takes a further look at systems for the reuse of land in medieval society in which disasters and development had become routine and examines how arable land that had been laid waste was reused and how agricultural systems were restored by expanding land that was taxed.
Firstly, I demonstrate that from the time of the Insei government (1086) through to the Jisho Civil War (1184) the number of previously used rice fields that were subject to tax decreased as they fell into disuse, and as long as there were no systems for redevelopment from those above who were in positions of authority, there was no redevelopment of these fields from below as koden (taxable public land).
Secondly, we cannot say that in the Middle Ages wasteland was undeveloped land or uncultivated plains as commonly accepted as it was a political category of land that was arable land whose use had come to an end. According to land documents used between developers and provincial governors and officials during the period of the Insei government, there were contracts that stipulated the methods for receiving the imposed taxes and other payments, provided an incentive by giving exemptions for miscellaneous taxes, and that stated that the cost of development and the cost of the wasteland had to be paid. It is necessary to re-examine the Amino-Toda theory that posits that Heian Period officials encouraged development by granting a three-year exemption for the payment of land taxes. By the Kamakura Period the shogunate officially recognized building on wasteland for three years and granted exemptions for taxes and the cost of development. This was extended to four years during the period of the Northern and Southern Courts, then extended from five years to seven years to ten years during the Sengoku Period, whereby the privilege of advantageous tax exemptions afforded to developers became a matter of custom. For land which came to be no longer used for which former ownership remained in place, its category was changed by “becoming wasteland” and this dissolved the former right of ownership. The social system that worked to promote the reuse of land then entailed the designation of land as land for “new development” whereby new development was decided, and the issuing of “development land documents” and “land grant notifications” (atejo) represented official social recognition of the right to new ownership.
Thirdly, according to contracts between developers and provincial governors, shoen lords in the Middle Ages a multiple tax system was implemented according to which land was designated as belonging to one of four categories (kosaku, nenko, koshin and toshin) with different levels of taxation levied per area of land for each category.
In conclusion, the various issues relating to disasters and development that have been discussed up until today in terms of the system by which feudal lords undertook development should be discussed within the context of systems that existed during the Middle Ages for the reuse of land.

書誌情報

ja : 国立歴史民俗博物館研究報告
en : Bulletin of the National Museum of Japanese History

巻 118, p. 337-362, 発行日 2004-02-27

出版者

国立歴史民俗博物館

言語

ISSN

収録物識別子タイプ

PISSN

収録物識別子

0286-7400

書誌レコードID

収録物識別子タイプ

NCID

収録物識別子

AN00377607

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災害と開発の税制史 : 日本中世における土地利用再生システム論の提起

× 井原, 今朝男

× Ihara, Kesao

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