Kyunyǒk-pǒp (English: Kyunyǒk-pǒp)

Japanese: 均役法 - きんえきほう（英語表記）Kyunyǒk-pǒp

This is a tax law from the Joseon Dynasty (Yi Dynasty) of Korea. It was established in the 28th year of King Yeongjo (1752) to maintain military expenditures and reduce and equalize the tax burden on the people. In the Joseon Dynasty, from the time of Jungjong (reigned 1506-44), two pieces of cloth (military cloth) were collected from men aged 16-20 per year as compensation for military service. However, even farmers who made their own farms evaded the tax in various ways, such as joining monasteries, so that in effect, only the poor were paying the military cloth. In addition, the method of collection also caused problems, such as taking cloth from the dead and babies, the so-called white bone collection and yellow mouth seal. As a countermeasure, in the 26th year of King Yeongjo (1750), the Equal Service Office was established, and the amount of military cloth was halved to one piece, and the shortfall was made up by collecting fishing ground taxes, salt taxes, and ship taxes, uncovering hidden rice fields, and collecting cloth from those who evaded military service. However, this was not enough, so in the same year, the Equal Duty Law was promulgated. In addition to the taxes mentioned above, the law imposed a tax of 2 to or 5 sen on each rice field in six provinces other than the northwestern and northern provinces, and 100,000 koku of grain reserves were designated as military rice, half of which was to be sold and profited from. This tax law was noteworthy in the financial history of Korea.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

朝鮮，朝鮮王朝 (李朝) 時代の税法。英祖 28 (1752) 年に，軍事費を維持し，国民の租負担の軽減と平均化をはかるために定めた。朝鮮王朝では中宗 (在位 1506～44) 代以降，一般良民に兵役の代価として，16～20歳までの男子から1年に布2匹 (軍布) を徴収していた。しかし自作農民たちも書院に所属するなどのあらゆる方法で脱税し，事実上，軍布納付者は貧困者だけになった。また徴布方法においても死者や赤子からも布をとる，いわゆる白骨徴布，黄口簽丁 (せんちょう) などの弊害が起きた。この対策として，英祖 26 (1750) 年に均役庁をおき，軍布を半減して1匹と定め，その不足額を漁場税，塩税，船舶税の徴収と隠し田の摘発，軍役逃避者からの徴布などで補充することにした。しかし，それだけでは不十分であったため，同 28年に均役法を公布した。その内容には上記の諸税のほかに，西北両道以外の6道の田1結に2斗あるいは5銭を課す結米と，凶作用備蓄の穀物中 10万石を軍用米とし，その半分を売買して利殖をはかることとした。この税法は朝鮮の財政史上注目すべきものであった。

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