著者

洪 性〓

出版者

内陸アジア史学会

雑誌

内陸アジア史研究 (ISSN:09118993)

巻号頁・発行日

vol.28, pp.1-26, 2013-03-31 (Released:2017-10-10)

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This article deals with the issue of taxes and corvee duties imposed on the Song-Liao borderland people. The border area was governed by both the Song and the Liao and its residents were compelled to pay taxes to both administrations. Thus, the region and the people were said to be dual-governed. Dual governance began when the Song finally gave up its plan to conquer the areas to its north and when the Kitan started attacking the Song and collecting taxes in the borderlands. The Song exempted people in the borderlands from most tax duties, but later re-imposed miscellaneous taxes in order to retain its position as the official ruler of the region. Before and after signing the Chanyuan Treaty in 1004, residents of the dual-governed regions paid miscellaneous taxes and served corvee duties for the Song, and, at the same time, paid taxes and served corvee labor for the Kitan. Each country needed to impose a tax and labor burden lighter than the other and deliver greater relief than the other. The Song and the Liao took different approaches to riling the borderlands. From the Kitan's position, it was satisfactory enough to have control over and to be able to exploit labor from the region. The Song, on the other hand, took the issue as a matter of territorial integrity.