Daido Law - Daido Law

A taxation and financial system implemented in the late Joseon Dynasty. Before the implementation of the Daedong Law, each household was taxed on local specialties, which were then paid as tributes or offerings. This was changed to a land tax, and the tax was collected in the form of rice, namely Daedong rice (also accepted substitutes such as Daedong cloth and Daedong coins). The Seonhye Office was established at the center, and the Daedong Office was established in each province. It was first implemented on a trial basis in Gyeonggi Province in 1608, and then expanded nationwide for about 100 years. The previous tribute system had serious drawbacks, such as unfair burdens, allocation of local specialties that were not produced, and excessive profits by government officials and substitutes, so it was abolished and a lump sum tax was collected in the form of Daedong rice, Daedong cloth, and Daedong coins. Meanwhile, the government decided to procure goods required by the government by paying payment to tribute bearers, merchants, and peasants. Tax rates varied slightly depending on the prefecture, but generally 12 to 16 to were levied per ketsu of rice field (1 ketsu is land that can produce approximately 10,000 bundles of rice). In mountainous regions, taxes were levied at a rate of about one piece of cotton cloth per five to of rice, and one ryo of Daidosen was levied for three to of rice. However, by the second half of the 18th century, the central government's expenses had increased significantly, and local expenses had reverted to the previous system of tribute per household, so the desired results were not achieved, and the Daido Law was abolished in 1894.

[Lee Hyun Hee]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

李(り)氏朝鮮後期に行われた納税および財政制度。大同法施行以前は、各地方の特産物を戸別割に賦課し、貢納・献上させたが、これを田地税に改め、米、すなわち大同米（大同布地、大同銭などの代納も可）に統一して徴収した。中央には宣恵庁、各道には大同庁を設置し、1608年にまず京畿(けいき)道に試験的に実施、その後約100年にわたって全国的に拡大実施された。従来の貢物制が負担の不公平、生産されない特産物の割当て、官吏・代納者による暴利行為などの弊害が著しかったのでこれを廃止し、大同米、大同布地、大同銭で一括徴収するようにしたのである。一方、官の需要品は、政府が貢人、商人、百姓に代金を与えて調達することにした。課税率は道によって多少の差はあったが、ほぼ田地1結(けつ)（1結は稲約1万束がとれる土地）当り12～16斗が徴収された。山間地域での納税は、米5斗当り木綿地約1疋(ぴき)、米3斗は大同銭1両の割合で徴収された。しかし、18世紀後半に至り、中央政府の経費が著しく増大し、地方の経費はかつての戸別割の貢物制に戻ったため、所期の成果をあげることはできず、1894年に大同法は廃止された。

［李　炫　煕］

出典　小学館　日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について　情報 | 凡例