日中戦争期における国民政府の食糧徴発 : 四川省の田賦実物徴収を中心に

抄録

The purpose of this paper is to examine at the grass roots the grain tax policy implemented by the Nationalist government for the purposes of 'total war' during the Sino-Japanese war by focusing on various problems at the basic level in the Sichuan province. Its conclusions can be summarized as follows: First, the form taken by the tax was governed by the traditional land tax system and lack of organizational structure of local communities. Although the Nationalist government had begun to reform traditional systems, the outbreak of war had prevented any radical reform efforts. Second, when the demand for grain far exceeded supply, the government arranged for the compulsory purchase, borrowing, or additional levy of supplies. This placed an unfair burden on a limited number of landowners who were known to the government as payers of the tax. Third, the Nationalist government put leaders of townships and of sub country units in charge of grain levies in order to ensure that food supplies were thoroughly collected. These local leaders were under pressure from the central government to collect the tax; at the same time they had been given the opportunity to exercise their power over landowners. This structure of power caused a clash of interests in local communities.