文献一覧: 大津透 (著者)

8 0 0 0 OA 律令制研究の成果と展望

著者: 大津透
出版者: 法制史学会
雑誌: 法制史研究 (ISSN:04412508)
巻号頁・発行日: vol.1998, no.48, pp.119-152, 1999-03-30 (Released:2009-11-16)

2021-12-07 12:21:00
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4 0 0 0 唐律令国家の予算について--儀鳳3年度支奏抄・4年金部旨符試釈

著者: 大津透
出版者: 公益財団法人史学会
雑誌: 史学雑誌 (ISSN:00182478)
巻号頁・発行日: vol.95, no.12, pp.p1831-1880, 1986-12

Because of a shortage of the materials, former studies of the financial administration before the Kai-yuan (開元) period do not elucidate how the administrative departments actually worked. The legislative documents of the period excavated in the Turfan basin in 1972 are thought to be possibly part of the Ordinance of the Department of Public Revenue (度支式). In a former monograph, the writer took up the fragments with 'ampero' marks on of the Ohtani Documents (which the Ohtani Expeditionary Party excavated in Turfan and brought back to Japan in the early twentieth century), and restored them to their original form, which was found to be the main part of the above-said legislative documents. In this monograph the writer studies the documents left in Japan and China, to show that they refer to the national budget during the Yi-feng (儀鳳) period and to throw a light on that budget system, the actual operation of the financial administration and the annual schedule concerning the budget under the Code-Statute (律令) regime of the Tang Dynasty. The documents show the facts that 1)the Department of Public Revenue (度支) reported the national budget for the next year 674 to the throne (in this case, the prince) in the zou-chao (奏抄) form on the 28th day of the tenth month of 673 (儀鳳3) and the throne assigned it ; 2)the Department of Treasury (金部) sent an imperial directive (旨符) to enforce the budget to Xi prefecture (西州), the prefecture received the imperial directive and carried it into effect ; and 3)though the directive was sent to Xi prefecture, it seems to involve the whole national budget applied all through the Tang's territory. The documents not only include the detailed orders concerning conversions of the kind of yong-diao (庸調) tax, official purchases, transportation of the tax, the expense of its transportation and the other various expenditures, but also refer to the permanently applicable regulations about the tax register (計帳), the account-list (勾帳), the delivery date of the goods of tax to the capital or other places and so on. That is to say, they include all kinds of orders concerning financial administration. Important is the procedure that the Emperor examine and assign all the orders every year. By that procedure the Emperor Supervised the financial administration under the Tang Dynasty. The writer makes clear the annual schedule concerning the budget system in the documents. First, every prefecture presents its tax register (計帳) to the Board of Finance (戸部) in the fifth month, and the Board calculates the number of the taxable individuals, on which the budget should be made for the next year. Secondly, every prefecture balances its account at the end of a year, and presents the account-list (勾帳) to the Department of Judical Control (比部) for audit, and the balance is carried over to the revenue of the next year. Thirdly, several departments report their annual expenditures and balances to the Department of Public Revenue in the first decade of the eighth month. According to these reports, the Department of Public Revenue draws up the budget for the next year and reports it to the throne in the zou-chao form by the end of the tenth month. In the beginning of the next year the Department of Treasury sends the imperial directive to enforce the budget to every prefecture. Every prefecture collects the goods for the yong-diao (庸調) tax in the eighth month and transports them to the capital or other designated places in the ninth month. This system of annual budgeting became more and more laborious and clumsy and was abolished in the year 736 (開元24). A new system started, based on 'permanently applicable directives' (長行旨条) consisting of five chapters. The major part of the budget became fixed. In the year 780 (建中元) the liang-shui (両税) tax system was established and the financial administration was fundamentally changed on the policy of 'regulating income by measuring expenditure' (来

2015-05-21 00:31:21
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https://ci.nii.ac.jp/naid/110002368625

3 0 0 0 岩波講座日本歴史

著者: 大津透 [ほか] 編集
出版者: 岩波書店
巻号頁・発行日: 2013

https://ci.nii.ac.jp/ncid/BB14042531

2 0 0 0 日本における唐律令・礼の継受と展開

著者: 大津透
出版者: 東京大学
雑誌: 特定領域研究(A)
巻号頁・発行日: 1999

講談社の『日本の歴史』シリーズのなかで、第6巻「道長と宮廷社会」を執筆して、日本の古代国家の形成のなかで、東アジア世界で中国文明を吸収して文明化をとげたが、その到達点が10-11世紀の藤原道長に代表される摂関政治にあることを解明し、江戸時代まで続く宮廷社会の成立の歴史的意味を考えた。律令制が変質して、律令国家の第二段階となるだけでなく、白氏文集に代表される漢文学の流行、作文など漢詩の作成をうけて『源氏物語』『枕草子』などの王朝文学が花開き、藤原行成など三跡が和様書道を完成させ、藤原公任が『和漢朗詠集』を編み、漢詩と和歌のアンソロジイを作り、日本の古典的な美意識を規定した。日本における古典とは、一義的には中国における儒教の経典であるが、それが律令国家の展開の中で日本で吸収定着するなかで、この時代に日本にも古典と呼びうる独自な作品や美が生まれたのである。また編集も兼ねる第8巻では天皇制についての多角的な議論を行っている。調査としては、中国寧波の天一閣で発見された北宋天聖令の田令・賦役令の比較研究を進め、具体的な唐令の復原作業を進めている。また龍谷大学所蔵の大谷探検隊が西域より将来した大谷文書のうち、唐西州の退田文書、欠田文書、給田文書からなる均田制関係文書群について、副葬時に四神に青龍の形をなして七枚以上張りあわされていたことを解明し、多くの断簡接続を発見した。大谷文書の整理に貢献しているだけでなく、唐律令制の土地・民衆支配が解明され、日本の田令の特質も明らかになるであろう。