Door-type

This is a tax law issued by the Jin Dynasty in 280. The Book of Jin states, "Each household of a Ding man must import three rolls of silk and three jin of cotton every year, and the women and the next Ding man household heads must import half of that. The border counties must import two-thirds of the total, and those who live far away must import one-third. Barbarians must import cloth. One roll per household. Those who live far away must import one zhang." The household tax was a household tax. The poll tax, sanpu, which had been in place since the Western Han Dynasty, and the fixed property tax, shisan, were abolished at the end of the Eastern Han Dynasty, and a tax law requiring each household to pay two rolls of silk and two jin of cotton was established, which developed into the household tax system. It is generally considered a uniform tax regardless of the wealth of the household, but there are also opposing opinions. Because the House Tax Law was promulgated together with the Jin Dynasty's land system, the Senden Law and the Kaden Law, the content of the tax is often considered in relation to the land system.

[Yuichi Nakamura]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

中国、280年に晋(しん)朝が公布した税法。『晋書(しんじょ)』食貨志(しょっかし)に「丁男(ていだん)の戸は歳ごとに絹三匹、綿(まわた)三斤を輸し、（丁）女及び次丁男の戸（主）となる者は半輸す。其(そ)れ諸辺郡はあるいは三分の二、遠き者は三分の一（を輸す）。夷人(いじん)は布(そうふ)を輸す。戸ごとに一匹。遠き者はあるいは一丈」と規定する。戸調は戸対象の税で、前漢以来の人頭税である算賦(さんぷ)や固定資産税である訾算(しさん)は後漢(ごかん)末に廃止され、戸ごとに絹2匹、綿2斤の税法が創設され、それが発展して戸調式となった。一般には戸の貧富によらず一律賦課とされるが、反対意見もある。戸調式は晋朝の土地制度である占田(せんでん)法・課田(かでん)法とともに公布されたため、税の内容は土地制と関連して考察されることが多い。

［中村裕一］

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