{"created":"2023-05-15T14:46:58.811090+00:00","id":2098,"links":{},"metadata":{"_buckets":{"deposit":"ca377293-9a04-4f9a-8dba-e9949d15e285"},"_deposit":{"created_by":3,"id":"2098","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"2098"},"status":"published"},"_oai":{"id":"oai:rekihaku.repo.nii.ac.jp:00002098","sets":["21:204"]},"author_link":["5000","5001"],"control_number":"2098","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-11-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"480","bibliographicPageStart":"455","bibliographicVolumeNumber":"179","bibliographic_titles":[{"bibliographic_title":"国立歴史民俗博物館研究報告","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of the National Museum of Japanese History","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"建中元年（780）に成立した両税・職役収取体系にもとづく財務運営の特質は，収支両面にわたる定額制の存在である。建中元年の両税法の成立に際し，唐朝は，様ざまな制度外の租税徴収によって達成された大暦年間の各州最高実徴額を両税定額として設定しなおし，また収取定額を上供（中央経費）・留使（地方道経費）・留州（地方州府経費）に再分配し，経費においてもその根柢に定額制を設定して財務運営をおこなった。それは，開元二四年（736）以後，建中元年に至る45年間に，過渡的に実施された租庸調制・「長行旨条」・定額制による財務運営にかえて両税・専売制と旨符編成とによる運営に転換したものであり，本格的な「量出制入」による財務運営を開始することになった。「量出制入」にもとづく財務は，単年度ごとに正月に中央政府が発布する旨符（財政指針）と毎年度末十二月に塩鉄転運・度支・戸部の三司が宰相府に提出する会計報告および諸道節度使・観察使が戸部尚書比部司に提出する勾帳（財務監査調書）とによって運営された。それはまた長期的に定額を設定することによって収支基準額を固定し，そのうえで財源不足や収入超過をやりくりすることによって収支均衡をはかる財務運営方式であり，予算制度に基づく財務運営ではない。この定額制にもとづく財務運営は，前提をなす両税・職役収取体系とともに，18世紀初頭の盛世滋生人丁による支配丁数と税額の固定，および18世紀半ばの地丁銀制成立によって事実上廃棄されるにいたるまで，ともに後期専制国家財政の根幹をなした。","subitem_description_type":"Abstract"},{"subitem_description":"The financial administration established in the first year of Jianzhong (780) was based on liangshui (two seasonal taxes) and imposed labor for the transportation of tax revenues (hereinafter, imposed labor); the administration's main characteristic was a concept of fixed finance for both revenue and expenditure. In this first year of the liangshui system, the Tang Dynasty set the fixed amounts to equal the highest amounts, which had been collected through a variety of taxes that were outside the system in each prefecture during the previous Dali Era. In addition, the tax collected was reallocated among shanggong (central expenditure), liushi (local circuit expenditure), and liuzhou (local prefectural expenditure) and for these as well, fixed finance was introduced as the foundation of financial administration. The system was a transformation from the financial administration based on taxes paid in produce or labor, permanently applicable directives, and fixed finance, which were transitionally implemented during the 45 years from the 24th year of the Kaiyuan Era (736) to the first year of Jianzhong. The administration consisting of the liangshui system, state monopoly, and imperial directives led to the start of financial administration by a full-scale fiscal practice involving “regulating revenue by estimating expenditure.” Financial administration based on this policy was implemented by a three part procedure: 1) on the New Year's day of every fiscal year an imperial directive (financial guideline) was issued by the central government; 2) in December, at the end of the fiscal year, treasury reports were submitted to the Chancellor by three bureaus, the salt/iron monopoly and transport, accounting, and revenues; and 3) financial audit records were submitted by circuit military governors and inspectors to the Department of Judicial Control under the Minister of Revenues. It was also a financial administration system to fix the base amounts of revenue and expenditure by setting a long-term fixed amount and thus balance revenue and expenditure by managing any revenue shortfall or surplus. Financial administration based on such fixed finance, along with the liangshui and imposed labor system that form the foundations of the administration, were the basis of the public finances of the later autocratic state until it was virtually abolished by a system that determined the number of people to be taxed a fixed amount according to the policy of “no extra tax in times of prosperity” at the beginning of the 18th century, and the establishment of the land tax and poll tax in the middle of the 18th century.","subitem_description_type":"Abstract"}]},"item_10002_heading_23":{"attribute_name":"見出し","attribute_value_mlt":[{"subitem_heading_banner_headline":"[共同研究] 新しい古代国家像のための基礎的研究","subitem_heading_language":"ja"},{"subitem_heading_banner_headline":"[Collaborative Research] Basic Study for a New Image of the Ancient State","subitem_heading_language":"en"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15024/00002081","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国立歴史民俗博物館","subitem_publisher_language":"ja"}]},"item_10002_relation_17":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"第179集 収録論文 タイトルリスト"}],"subitem_relation_type_id":{"subitem_relation_type_id_text":"https://www.rekihaku.ac.jp/outline/publication/ronbun/ronbun8/index.html#no179","subitem_relation_type_select":"URI"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00377607","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-7400","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"渡辺, 信一郎","creatorNameLang":"ja"},{"creatorName":"ワタナベ, シンイチロウ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Watanabe, Shinichiro","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-04-01"}],"displaytype":"detail","filename":"kenkyuhokoku_179_16.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"kenkyuhokoku_179_16.pdf","url":"https://rekihaku.repo.nii.ac.jp/record/2098/files/kenkyuhokoku_179_16.pdf"},"version_id":"04577c7b-6541-4b22-94b5-602c8878e2d7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"定額制","subitem_subject_scheme":"Other"},{"subitem_subject":"両税法","subitem_subject_scheme":"Other"},{"subitem_subject":"量入為出","subitem_subject_scheme":"Other"},{"subitem_subject":"量出制入","subitem_subject_scheme":"Other"},{"subitem_subject":"長行旨条","subitem_subject_scheme":"Other"},{"subitem_subject":"Fixed finance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"liangshui (two seasonal taxes)","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"regulating expenditure by estimating revenue","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"regulating revenue by estimating expenditure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"permanently applicable directives","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"定額制の成立 : 唐代後半期における財務運営の転換（第4部 異文化と境域）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"定額制の成立 : 唐代後半期における財務運営の転換（第4部 異文化と境域）","subitem_title_language":"ja"},{"subitem_title":"The Origin of Fixed Finances : The Transformation of Financial Administration in Tang Dynasty（Part 4 : Different Cultures and their Borders）","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["204"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-04-01"},"publish_date":"2016-04-01","publish_status":"0","recid":"2098","relation_version_is_last":true,"title":["定額制の成立 : 唐代後半期における財務運営の転換（第4部 異文化と境域）"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-08-15T06:26:46.933359+00:00"}