@article{oai:rekihaku.repo.nii.ac.jp:00002302,
 author = {藤田, 裕嗣 and Fujita, Hirotsugu},
 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, 本共同研究で「消費」をテーマとすることに鑑みて、本稿では文安二年（一四四五）『兵庫北関入船納帳』に登録されたデータのうち関銭を取り上げることにした。本納帳における関銭は百分の一税としての升米であると結論づけた新城常三の見解によるならば、ある積載物品に対して課せられた関銭額を百倍した値が当時の価格そのものであるということになる。しかし、この見解を再検討した結果、物品総価額の百分の一という従来から指摘されてきた升米に加え、一艘当たり一律に五〇文程度をも加算されていたことが判明した。そして、後者は四五文の置石であるという仮説を提示した。次に、この仮説に従い、船籍地別に総計した上で整理が施された関銭のデータを検討した。まず、個々の関銭が複数の物品についての積算値である場合に、その積算基準を合理的な形で推察できた。つまり、上述した仮説に基づいた推計値が、実際の積算値に近いことから、仮説の妥当性を示していると考えた。逆に、登録された関銭の値について、複数物品に対して合算されていても物品毎に振り分け得た。さらに、関銭免除のために関銭の値が記載されていない場合でも、その値を推定できることも示された。このようにして物品毎に推計された関銭は、価額、すなわち価値と直接比例するとされているから、単純に計算できる積載量に比して、積載された物品毎のウェートを比較したり、船籍地相互で比較する際に有用であると考えられる。, As part of one of the National Museum of Japanese History's joint research projects, I have been engaged in continuing research and analysis based on Records of the Custom House of the Port of North Hyogo dated 1445, on account of their importance as historical materials which provide details on the distribution of commodities to the cities in that area at that time. With “consumption” as one overriding theme of this joint research project, I decided to take a look at records pertaining to handling taxes contained in these historical materials. On the basis of the findings of previous studies which have concluded from these same records that there was a handling tax known as shomai equal to one percent of the value of a commodity, it follows that the value obtained by multiplying by a hundred the amount of handling tax levied on a particular commodity was the price of that commodity at that time. However, a re-examination of this view has found that in addition to this shomai that was a one percent handling tax, an extra tax of around 50 mon was levied uniformly on each vessel. This has led to the hypothesis that this tax was a 45 mon levy known as okiishi. Next, in accordance with this hypothesis I examined tax data contained in these records which were arranged in categories showing totals for each home port. First, in cases of integrated values where separate taxes were levied on a number of commodities, it was possible to use a rational means of deducing the criteria for their integration. In other words, because the value arrived at on the basis of the above hypothesis was in fact close to the actual integrated value, we may view the hypothesis as being correct. Conversely, for the value of the taxes that were recorded, it was possible to separate out the taxes levied on each commodity even though the taxes for a number of commodities had been added to form a total. Furthermore, even in cases where tax exemptions resulted in the absence of notations, this hypothesis made it possible to estimate a value for such commodities. Thus, because the tax calculated for each commodity is a direct proportion of its price, that is, the value of each commodity, when comparing the amounts of each commodity carried by a vessel or when making comparisons between the home ports it is more useful than being able to simply calculate a vessel's total load.},
 pages = {89--109},
 title = {兵庫北関入船納帳にみえる関銭をめぐる考察 : 升米説の再検討（2. 物価と消費）},
 volume = {113},
 year = {2004},
 yomi = {フジタ, ヒロツグ}
}