著者

石見 清裕

出版者

東洋史研究会

雑誌

東洋史研究 (ISSN:03869059)

巻号頁・発行日

vol.68, no.1, pp.1-33, 2009-06

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In 1995 I analyzed the Fuyi-ling 賦役令 , the Tang dynasty tax codes for alien peoples who had been subjects of the empire. This was in order to understand the character of the Tang dynasty as a multi-ethnic state. The three articles of the regulations that I examined at that time were 1) the regulation exempting naturalized subjects from paying taxes for ten years; 2) the regulation exempting the Yidi 夷狄 from paying taxes for three years; and 3) the regulation on paying taxes in silver currency or sheep. However, with the publication of the newly discovered Tiansheng-ling 天聖令 in 2006, it became possible to view the original text of the laws promulgated in the 25th year of the Kaiyuan reign. It thus became necessary to revise my analysis. The first and second regulations are combined in a single article of the Tiansheng-ling, and the word Yilao 夷獠 is used instead of Yidi. The Yilao were people who inhabited areas of southern or southwestern China. The second regulation was created when they were incorporated into the territory of the empire. Therefore, the concept Yidi does not appear in the legal code. As regards ancient Japanese administrative law, which was influenced by the Tang codes, the term Yidi has been thought to refer to people in an intermediate state (neither Japanese nor foreign) and this interpretation must now also be revised. The third regulation does not appear in the Tiansheng-ling, which was promulgated in Kaiyuan 25. However, since this article indisputably existed in the Tang legal system prior to this point, it is clear that it was eliminated from the code of Kaiyuan 25. As other special regulations concerning taxes were also removed, it can be surmised that the tax code was simplified in the code of Kaiyuan 25. Moreover, it has been thought that during the Tang, foreign lands were divided into fan'yu 蕃域, those territories closest to China, and jueyu 絶域, the outer limits of the earth. However, it is clear that these conceptions were not stipulated in the administrative law of the Tang, and thus these principles of classification did not exist in Tang times. In conclusion, the Tang dynasty's method of ruling alien peoples changed over time and according to the period, and these changes can be understood as the process of the maturing of the Tang state.