@article{oai:rekihaku.repo.nii.ac.jp:00001727,
 author = {渡辺, 信一郎 and Watanabe, Shinichiro},
 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, 唐代前期の軍制は，府兵衛士を兵種とする軍府州折衝府系統と防人を兵種とする諸州鎮戍系統との二系統の常備軍によって編成された。軍府州折衝府からの府兵衛士上番による宿衛中央軍の編成と諸州百姓の中から上番・徴募された防人・兵募による辺州都督府・鎮・戍，軍鎮等の辺境防衛諸軍の編成とは，独自の中心―周辺構造をもつ軍事編成である。この軍事編成は，中心を構成する両京と周辺を形成する辺境とにおいて，それぞれに兵士と軍需物資の調達および輸送を必然化した。
前期唐王朝は，租税・徭役として収取される農民的剰余生産物・剰余労働を①入京（中央納入），②本州納入，③外配（他州・辺境納入）の再分配過程を通じてこの課題を達成し，戸部尚書度支司を中央司令部とし，全国に四十箇所設置された都督府を集配拠点とする独自の財務運営並びに財政的物流編成を構築した。それは，本州で生産された財物を，本州の正役を輸送労働に動員し，指定された需要目的地まで直接に輸送するものであり，市場交換を排除して達成することを原則とした。それは，収取と再分配とが直接的に一致する財務運営であり，輸送労働のために全正丁の半数に及ぶ四〇〇万人の正役労働を動員して達成された。
この財務運営は，開元二一年の漕運改革，開元二五年の関中和糴法の成立，百姓からの徴兵制停止によって，本質的転換をとげる。正役の大半を構成した租税輸送労働が不必要になることにより，正役の傭物納入への転換，および養兵経費捻出を必然化し，帝国内部領域の物流圏の自立化傾向を高めた。それは，やがて雇用労働・官健・商人を媒介とする北宋期の財政的物流への転換を準備するとともに，帝国の解体を準備することとなった。すなわち，軍事的拡大傾向―帝国化こそが，租調役体制と帝国の解体をもたらしたのである。, Under the military system of the early Tang period, there were two types of regular troops. One comprised militia units of military prefectures comprising professional soldiers and the other the border guards in each prefecture. The military system had a unique central-peripheral structure. On the one hand there was a central garrisoned army formed by conscripting professional soldiers from the military prefectures, and on the other there were commanderies formed by adjoining prefectures made up of border guards and soldiers who were peasants conscripted from each prefecture, as well as armies that defended border regions. Under this system, soldiers and the supply and transportation of military supplies were vital for the two capitals that formed the center and the border regions that formed the periphery.
In the early Tang dynasty, this was achieved by the redistribution of grain taxes and corvee labor derived from the surplus produce and surplus labor of peasants by １) supplying the capitals  (payment to the center) , ２) payment to the prefecture, and ３) outside distribution (payment to other prefectures and border regions) . The office of high officials in the Ministry of Revenue served as a central headquarters and these grain taxes and labor were gathered and distributed by the ４０ commanderies located throughout the kingdom under a system of independent financial management and the distribution of financial resources. Money and goods produced in a prefecture were sent directly to a specific place where there was demand by mobilizing a government-led work force from the prefecture as transportation labor. As a rule, this was achieved without recourse to markets. Under this financial management, collection and redistribution were synchronized and labor for transportation was made possible by mobilizing four million able-bodied mens, which was half the total population.
Financial management underwent substantive change as a result of reforms to the transport office in７３３, the establishment of the system of local procuring grain in Guanzhong and the end of the system of conscripting peasants in ７３７. Because the workers who transported taxes, who comprised the majority of the government-led work force, were no longer needed, there was a shift to the collection of goods such as cloth and rice in lieu of labor, and it became necessary to generate funds to feed the soldiers and independent distribution zones appeared in territories within the kingdom.
This eventually prepared the way for the shift to financial distribution in the Northern Song period that went through employed labor, officials and merchants and also set the stage for the demise of the empire. In other words, it was precisely military expansion and the formation of the empire that brought about the demise of the grain-material-labor tax system and the empire.},
 pages = {171--199},
 title = {唐代前期律令制下の財政的物流と帝国編成（第1部 古代の権威と権力の研究）},
 volume = {152},
 year = {2009},
 yomi = {ワタナベ, シンイチロウ}
}