近代租税制度に適応するための共同体漁撈の再編

─沖縄県奥武島における旧慣を活かした村落運営の仕組み─

抄録

　　　This paper aims to analyze and understand why Ou-jima Island villagers in Meiji period didn’t quit the “community fishing” from the Ryukyu period but created a system to help individuals pay their taxes in cash.

　　　During 1899 to 1903 in Okinawa, the taxation system dramatically changed by adoption the land consolidation act. The tax debtor system changed from villages paying money. They could no longer pay with rice or other items. Through clarifying cultural historic values of the account books written by Ou-jima Island villager called umi-gashira, who conducts and leads community fishing from the Ryukyu period, the author found that Ou-jima Island villagers decided to continue “community fishing” in order to fit in with new taxation systems. Umi-gashira established a local foundation to get cash for tax payments from community fishing profits. The foundation required the villagers to join community fishing, but it took responsibility for necessary expenditures, such as tax and incidental expenses for the village.

　　　Furthermore, they acquired their common fishery right as a “village of ou” and reorganize their village policy to maintain such a new fishery systems. The author strongly believed that these attempts for tax payments led their reorganization of village management to be sustainable.