This was one of the new laws of Wang Anshi (1021-86), a politician of the Northern Song Dynasty in China. In the early Northern Song Dynasty, tax collection and maintenance of public order in villages were carried out by a system of forced labor, in which influential farmers took turns to carry out these tasks, but this was a heavy burden and many farmers went bankrupt. Wang Anshi changed the system of duties such as managing and transporting taxes to one in which the people were recruited and paid. To achieve this, he exempted lower-ranking households, influential guest households, as well as official households, temples, and merchants, who had not previously been required to pay any duties, from those who paid an exemption fee or a sub-fee of about half the amount, and he added an additional 20% as a generous surplus fee to cover the costs. [Shima Kazuyasu] [References] |Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend |
中国、北宋(ほくそう)の政治家、王安石(1021―86)の新法の一つ。北宋前期、郷村での徴税や治安維持は、有力農民が順番に担当する差役(さえき)法によっていたが、負担が重く、破産する農民も多かった。王安石は租税の管理、運搬などの役(えき)を、人民を募って給料を与える方式に改めた。そのために、従来役負担のなかった下等主戸や有力な客戸、および官戸、寺観、商人からも免役銭または約半額の助役銭を徴収し、寛剰(かんじょう)銭として2割を加徴してその財源にあてた。 [島居一康] [参照項目] |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 |
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