Tokuso - Tokuso

The ninth emperor of the Tang Dynasty in China (reigned 779-805). His given name was Li Shi. He was the eldest son of the eighth emperor, Daizong. His mother was Empress Ruizhen Shen. During the An Lushan Rebellion, he served as the World Warlord and defeated Shi Chaoyi, and became crown prince in 764 and emperor in 779. The following year, with the cooperation of Prime Minister Yang Yan, he abolished the tax system and established the Liang Zhu Law, carrying out the largest reform in the history of Chinese taxation and trying to restore the country's finances. He tried to suppress the powerful feudal domains that had grown powerful after the An Lushan Rebellion and restore centralized politics, but he faced a fierce counterattack from the feudal domains and temporarily fled to Fengtian (Qian County, Shaanxi Province). The large military expenditures generated miscellaneous taxes in addition to the two taxes, which incurred the resentment of the people. From then on, Emperor Tokuzong became underhanded towards the feudal lords, living a life of luxury while welcoming donations from the feudal lords, while leaving politics almost entirely to the eunuchs, which paved the way for Emperor Heonzong's later tough policy towards the feudal lords.

[Shuichi Matsui]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

中国、唐朝第9代の皇帝（在位779～805）。姓名は李适(りかつ)。第8代代宗の長子。母は睿真(えいしん)皇后沈氏。安史の乱に天下兵馬元帥として史朝義(しちょうぎ)を討って功をたて、764年皇太子、779年皇帝の位についた。翌年、宰相楊炎(ようえん)の議を入れ、租庸調制を廃して両税法を創始し、中国税制史上の一大改革を行い、財政の立て直しを図った。安史の乱後強大となった藩鎮(はんちん)を抑え、集権政治の回復を策したが、かえって藩鎮の激しい反撃にあい、一時奉天（陝西(せんせい)省乾(けん)県）に逃れた。多額の軍費は両税以外に雑多な諸税を生み、民衆の恨みを買った。それから徳宗は藩鎮に対して姑息(こそく)となり、奢侈(しゃし)の生活はかえって藩鎮からの寄進を歓迎し、他方、政治はほとんど宦官(かんがん)にまかせ、後の憲宗の対藩鎮強硬策の素地をつくった。

［松井秀一］

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