@article{oai:rekihaku.repo.nii.ac.jp:00001724,
 author = {仁藤, 敦史 and Nito, Atsushi},
 journal = {国立歴史民俗博物館研究報告, Bulletin of the National Museum of Japanese History},
 month = {Mar},
 note = {application/pdf, 安閑・宣化期に集中的に屯倉記事が記載されている点については，那津官家へ諸国の屯倉の穀を運んだとの記載を重視するならば，当該期における対外的緊張がその背景に想定され，屯倉と舂米部のセットにより兵粮米を用意し，「那津官家」を中心とする北九州の諸屯倉に集積する体制を構想した。
先進的と評価されてきた白猪・児島屯倉における「田戸」は，編戸・造籍により戸別に編成された田部ではなく，成人男子の課役負担者を集計するのみであり，「田部丁籍（名籍）」も一旦作成されると十年以上更新されない単発的なリストであった。「田戸」・「田部丁籍（名籍）」などの表現はそのままでは信頼できず，通説的な律令制的籍帳支配を前提とする評価は疑問である。
孝徳期の改革は，行政区画の設定よりも重層化した徴税単位の設定に重点があり，国造のもとで官家を拠点とする統一的，直接的な税の貢納および人の徴発を構想した。国造（国造制）だけでなく制度的に異なる伴造（部民制）・県稲置（屯倉・県制）が歴史的に「官家」（在地における貢納奉仕の拠点）を領したと認識され，その実績が評造や五十戸造といった新たな官家候補者の選定の前提になった。「譜第」意識の連続性において品部や屯倉の廃止命令は，国造を除く伴造や県稲置にとっては大きな転換点として認識された。ミヤケの伝承のうちには郡司の「譜第」に関係した伝承や註記が存在した。
「皇太子奏請文」は「改新之詔」の原則に従って，王土王民的な建前から王族による大王への定量的な課役負担を新たに開始する宣言として解釈される。仕丁以外の王族が所有した旧部民たる民部（入部）や家人的奴婢たる家部（所封民）の実質は王子宮内部のツカサの運営費として温存され，基本的に天武四年の部曲廃止まで存続する。, If one places emphasis on descriptions of the transportation of grain from the miyake  (imperial rice-growing estates) of each province to the Nanotsu miyake in records on miyake centered on the eras of the reign of emperors Ankan and Senka, we may assume that external tension was behind this action. The system was such that together the miyake and the office responsible for collecting rice needed to feed soldiers gathered rice at each miyake in northern Kyushu centering on the Nanotsu miyake .
The tabe registers for the Shirai and Kojima miyake , which are now seen as advanced, were not tabe (field labor registers) based on registers of individual families, but recorded only adult males who had to pay taxes. A tabe register was a one-off list that was not updated for more than ten years after its compilation. Since the terms tabe (denko) and tabe are unreliable, the accepted theory of register-based rule based on a ritsuryo type of system is open to question.
The reforms in the era of the reign of Emperor Kotoku placed more emphasis on the establishment of stratified tax collection units than on the establishment of administrative zones. There was a uniform and direct system of tax payment and the requisition of people overseen by kuni no miyatsuko (governors of provinces) , for which miyake served as a base. It is recognized that not only the kuni no miyatsuk o (system of kuni no miyatsuko ) but also the tomo no miyatsuko (managers) (the bemin system) and the agata no inagi (miyake and agata systems) , which were different systems, owned the miyake (local center for the payment of taxes) , and that the system’s success presupposed the selection of kori no miyatsuko and sato no miyatsuko as new miyake candidates. With regard to the continuation of the consciousness of fudai (clan genealogy) , it is recognized that the decree abolishing shinabe  (artisan groups) and miyake marked a significant turning point for the tomo no miyatsuko and agata no inagi but not the kuni no miyatsuko . Traditions and annotations related to the fudai of gunji (local rulers) was one of the miyake traditions.
Following the principle of the reform edicts, the“Kotaishi Sosei Mon” (imperial edict by the Crown Prince) can be interpreted as a proclamation for a move away from the concept that all land and its people are under the control of the emperor by divine right toward the start of a new quantitative tax burden paid to the imperial leader by the imperial family. With the exception of court attendants, kakibe (estate workers) and yakabe , who were household slaves, who belonged to members of the imperial family were kept aside to fund the operations of officials of the prince’s office. Basically, this system continued until the abolition of the kakibe in the fourth year of the reign of Emperor Temmu (CE６７５) .},
 pages = {79--104},
 title = {古代王権と「後期ミヤケ」（第1部 古代の権威と権力の研究）},
 volume = {152},
 year = {2009},
 yomi = {ニトウ, アツシ}
}