The Structure and Characteristic of Eizenryo in Japan and Tang

Abstract

This paper is trying to do the comparative analysis between two Eizenryo ; in Japan and Tang. This consideration is done by the comparison of the chapter provided about the construction and manual industry through examination of Tianshengling. The Eizenryo provided the important procedures especially in the restored 3^rd, 4^th, 12^th and 13^th articles. Then, the comparative analysis is tried on the restoration of Tang’s Eizenryo, and comparison with Japanese that.
It is clear that the restoration 3^rd and 4^th articles provided the principle of report to Shoshosho. And the restoration 12^th and 13^th articles provided the procedure of report and obtaining permission about labor force, building, manufacture and repair in the capital and provinces. The report of those items, is specified over many times in Tang’s system. As known, the missing pieces of the restoration 3^rd are quoted in Senkoritstu of “Toritsusogi”, this article is in order to avoid military danger. That is, we should understand that Eizenryo were closely concerned with the both sides of the financial and military.
As opposed to such a Tang’s system, it is thought that the principle of the report of work force for all the cases did not exist in Japanese Eizenryo. And the procedure in Tang’s Eizenryo which obtains permission after report is deleted in Japanese. This modification was from difference of the fiscal structure. It depends on following reason in the difference of fiscal structure. Tang’s fiscal decision system was the feature of concentrated organization. On the other hand, Japanese fiscal decision system was the feature of decentralized organization. Especially, in case of the building, manufacture and repair in the provinces, this report was not provided in Japanese system, as Tang’ system was provided. In Japan, only procedure of post facto report is made.
Thus it is understandable that Japanese system was adapting to the specified feature of fiscal structure. Although a large scale modification is not found, it is thought that the reception based on a compilation plan of Japan took place.