|Budget Amount *help
¥2,100,000 (Direct Cost: ¥2,100,000)
Fiscal Year 1990: ¥400,000 (Direct Cost: ¥400,000)
Fiscal Year 1989: ¥600,000 (Direct Cost: ¥600,000)
Fiscal Year 1988: ¥1,100,000 (Direct Cost: ¥1,100,000)
In this research report, we gave a full account of the whole result of our studies for past three years. We had been able to accomplish our original research plan. In a good many problems of this research, we spent a lot of time in solving the problem of fu-chu, which were used to mean exemption from corvee, military service and levy. In the Chin period fu originally meant to let those who have done corvee or military service away from home return home, and then came to mean to exempt people from corvee or military service. In the latter half of the Former Han period the term fu came to be used to mean exemption not only from corvee but also from Suan-fu (poll tax). As time went on, fu came to assume the connotation of exemption from other kinds of taxes. In the Later Han period fu was used to mean exemption from taxation as well as corvee. On the ground of studying this problem we were able to make studies of Tientsu (grainfield tax), corvee, military service, Suan-fu, government monopoly on salt and iron, and other problems. In those studies, we could explain obscure points of those problems which opinion was divided on. To cite one example, regarding the historical documents concerning the government monopoly on salt and iron, which was put into practice in the reign of Emperor Wu, we put a new construction on the text of Ping-chun-shu in Shih-chi. Then we counted the gross income of the corvee and taxes in the last years of Former Han. And further, we pointed out the character of the Chin and Han taxes as extractive tax.