<論説>曹魏租調制度についての一考察 : 特にその租額問題を中心として

Abstract

従来、曹操の建安九年に制定した新税制については戸調制の画期性の論ぜられる一方で田租については注目されることが比較的少なく、諸史料に伝える毎畝四升なる額を無批判に前提とした上でその時代的特徴ひいては前後の時代の農業生産と税制までもが論じられがちであった。本稿は毎畝四斗説を唱える先学を支持しつつ、漢代の畝収と税額、その社会経済に齎した弊害とそれの克服への動きという大きな流れの上に改めて曹魏新税制を位置づけ、その歴史的意義を再考するものである。ここで得られた諸データは、今後更に魏晋南北朝時代の農業生産と税制を再検討するための一つの基礎となるであろう。

Concerning the new tax system established by Cao Cao (曹操) in 204 A.D., recent studies have mainly focused on the household tax system (戸調制) for its epoch-making character. On the other hand, the land tax system has rarely received sufficient notice, and it is almost taken for granted that the tax rate was actually 4 sheng (升) per mu (畝) as described in several sources. This superficial presumption has biased not only the realization of the historical nature of the new tax system, but also that of agricultural production and the tax system of former and later periods. This paper questions the tax rate of 4 sheng per mu considering the resemblance between the chinese characters sheng (升) and dou (斗) in shape. It basically agrees with some recent scholars on the rate of 4 dou per mu, and goes further to explore the historical significance of the new tax system. It is summarized as follows: This paper begins with a review of the debate on the validity of the tax rate of 4 sheng. It points out that this question should be discussed in a broad historical context, and hence turns to the typical features and problems of the tax system under the Han (漢) dynasty. As recent studies have revealed, the tax system of the Han dynasty is basically composed of a light land tax with the low rate of 1/30, and a head tax which is levied in cash. The former favoured large landowners while scarcely benefiting peasants. Moreover, the latter oppressed peasants who had no cash income. Thus both aspects of this tax system led to the concentration of landholding by large landowners and the ruin of peasants. From the middle of the Later Han dynasty onwards, the social problems caused by the tax system became more and more evident, and the officials of the intellectual school began to criticize the light land tax and demand the restoration of the previous tax rate of 1/10. Finally, the intellectual officials participated in Cao Cao's government and realized their demand. The spot household tax, and the land tax with the rate of 4 dou per mu which was equal to approximately 1/10 in terms of the agricultural production at that time, were fomulated. The land tax rate of 4 dou per mu under the Wei dynasty as confirmed here would undoubtedly be an important basis for examining the agricultural production and the tax system of the six dynasties period.