Abstract
In 1878, "San-shinpou" (Three new law of local administration) came into force. "San-shinpou" is known as the first systematic law of local administration. One is "Gunnkuchoson-henseihou" that is the regulation of prefecture's authority, and one is "Fukenkai-kisoku" that is the regulation of prefecture's council, and the other is "Chihouzei-kisoku" that is the regulation of prefecture's tax system. By common arguement of Japanese "Intergovernmental Relations", especially before the World War II, has been recognised as not equalized but centralized. But surveying discussins of "San-sinpou", many historian has said "San-sinpou" is comparatively self-governmental system. How "San-sinpou" were made? So far, "San-shinpou" was made by Matsuda Michiyuki who was a bureaucrat of Ministry of Home affairs. However Chihouzei-kisoku is regulation of tax system, it's quite obvious that Ministry of Finance took the initiative in making this rule. This paper examines reform of local taxation system in what is called "Meiji 0's" (1868-1876), in particular reform process in MOF.
