Kaigenfuekirei - Kaigenfuekirei

...It was characterized by the imposition of a fixed amount of grain and cloth on men aged 21 to 59, and was an extension of the equal tax system corresponding to the equal land law that began in 485 (the 9th year of Taihe) during the Northern Wei Dynasty. The Tang Dynasty's Kaiyuan Fuyakurei, which shows its completed form, roughly summarises it as follows: first, the subjects of the tax were limited to men of good standing, excluding officials of rank 9 or higher, royals, nobles, and pingpings (those who were commended for their loyalty, filial piety, and integrity), monks, Taoists, the physically disabled, and low-class people such as vassals and slaves; even among those who were subject to the tax (kakou), those who looked after elderly parents (shikieki), mourners, soldiers, and those engaged in sexual service (shikieki), were exempt from the actual tax (genfuyu). Next, the amount of tax was as follows: the tax for each cho was 2 koku (about 60 liters) of millet, the tax for each cho was 2 jo of silk, twill, and silk, and 3 ryo of cotton, and in non-sericulture areas, 2 jo 5 shaku of linen and 3 jin of linen thread, and the tax for each cho was a substitute for 20 days' worth of labor (22 days in leap years), which was 3 shaku of silk or 3 shaku 7 sun 5 bu of linen per day, totaling 2 jo (= 6 jo) per silk and 2 jo 5 shaku (= 7 jo 5 shaku) per end of linen. The tax for each cho was collected in a lump sum, so the burden was 2 silk (about 24 m) or 2 ends of linen (about 30 m) per cho.

*Some of the terminology used in reference to the "Kaiyuan Fuyakurei" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…丁男(21～59歳)を対象に定額の穀物と布帛を課徴した点に特質があり，北魏の485年(太和9)に始まる均田法に対応する均賦制の発展したもの。その完成形態を示す唐の〈開元賦役令〉によりその大体を略述すると，まず徴収対象は九品以上の官人や王公貴族および旌表者(忠孝節義を表彰された者)，僧侶道士と身体障害者，部曲･奴隷等の賤民を除く良民の男子正丁に限定され，対象者(課口)でも，老親などのめんどうをみる者(侍丁)，服喪者，兵士，色役（しきえき）従事者等は実際の徴収を免除された(見不輸（げんふゆ）)。　次に税額は毎丁租が粟（あわ）2石(約60l)，調が絹（けん）･綾（りよう）･絁（し）というきぬで2丈と綿(まわた)3両，非養蚕地では麻布2丈5尺と麻糸3斤，庸は力役20日分(閏年には22日分)の代納で1日当り絹3尺または麻布3尺7寸5分の割で，計絹1匹2丈(＝6丈)，麻布1端2丈5尺(＝7丈5尺)となり，調庸は併せて一括徴収されるから，毎丁絹2匹(約24m)あるいは麻布2端(約30m)の負担である。…

※「開元賦役令」について言及している用語解説の一部を掲載しています。

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