明代華北における銀差成立の一研究 : 山東の門銀成立を中心にして

Abstract

Under the Ming the first step toward tax payment in silver was realized in the form where certain specific corvees were replaced by paying in silver, but in the beginning this system was not practiced on a fixed standard; there were local differences. In this connection the author calls attention to the following two points; (1) in Shantung payment in silver was initiated in the form of men-yin and (2) in North China, especially in Shantung, taxes in kind to the throne and taxes paid to the government agencies, which were in Middle and South China born by the local administrative units, became to be included in the chun-yao and later in the men-yin.