| Budget Amount *help |
¥1,700,000 (Direct Cost: ¥1,700,000)
Fiscal Year 1995: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 1994: ¥1,200,000 (Direct Cost: ¥1,200,000)
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| Research Abstract |
(1) The object of this study is to demonstrate the details and stage of accomplishment of the land policy carried out by the Chinese Nationalist Government immediately before the beginning of Sino-Japanese War in July 1937.
This land policy, which included protecting the tenant farmers and establishing the land owner farmers. ultimately aimed at the modernization of the land system and land taxation system : precise survey of the land, correct registration of the land and landowners, legal assurance of private land-ownership, estimation of land prices, and fair collection of land tax. Particularly, the land survey covered the plains extending along the south side of the Yang-tzu-chiang (***), where the Government had laid its early power foundations. The Government intended to not only increase the land tax revenue but abolish the unofficial privileges that the influential landlords had under the traditional taxation system.
(2) In this study we demonstrate the discontinuation and deterioration of the land policy of the Chinese Nationalist Government during the Sino-Japanese War.
After relocating its capital to Chung-ching (**), the Government became unable to continue the modernization of the land system and land taxation system, and then was compelled to take insufficient system and procedures ; therefore, during the war, the taxation was strengthened based on inaccurate traditional land ledgers, which caused serious tax discrimination.
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