<論説>公田官物率法の成立とその諸前提

Abstract

本稿では、これまで「国司苛政上訴闘争」に対する朝廷の政策的対応の観点から把握されてきた公田官物率法の成立について、その前提の究明を試み、十一世紀前半には、それまで臨時雑役に包摂されていた諸賦課が順次田率賦課に移行し、官物体系改変の条件が整うとともに、諸国においては自然・地理的条件に規定されて、産業構造の地域的特化が進み、独自の官物率法が制定される前提が形成されていたことを明らかにした。また公田官物率法成立にともなう官物体系改変の歴史的意義についても、これまでの諸見解を踏えて、(1)受領による官物の賦課率の恣意的な変動を制約したこと、(2)官物が一個の独立した税目となり、中世的な年貢制を準備したこと、(3)中央への主要な貢納物が一律的に官物によって賄われる体制が成立したことなどに集約できるとした。

In this article, the author made efforts to investigate the premises of the establishment of the law of the koden kanmotsu rate, which has been understood as a policy response by the court to the appeals against the tyranny by the kokushi 国司. It became clear that in the first half of the 11th century, the various taxes that had been included in the zoeki 雑役 gradually changed and became proportional to paddy field area, providing the conditions for the overall reform of the tax system, and leading to the establishment of local taxation based on the natural characteristics and productive base of each region. We can summerize the historical significance of the reform of the kanmotsu system in the following three points: (1) It restricted arbitrary setting of the tax rate of kanmotsu by the zuryo 受領. (2) The kanmotsu became a separate tax, which led to the annual tax system of the middle ages. (3) A system was established in which the main tribute to the government was uniformly paid by the kanmotsu.