韓国財政整理における「徴税台帳」整備について : 朝鮮土地調査事業史研究序論

抄録

This article tries to clarify the actual condition of the adjustment of "the tax collection ledgers" (1907-1910) which was a principal factor of reforms of the tax collection system in so called Kankoku-Zaisei-Seiri (1904-1910), and the adjustment of " the tax collection ledgers" is to be chiefly considered in the process of elucidating both the policy which secures land taxes, an important element of the annual revenue, and the historic significance of the policy itself. And this article also tries to clarify the historic significance of the adjustment of "the tax collection "edgers" in the preceeding history of so called Chosen-Tochi-Chosa-Jigyo (1910-1918). Japanese Imperialism set about adjusting Sakufubo (or Kinki) in July 1907, because it seemed to be impossible to collect land taxes by means of Ryo-an and Sakufubo was the most important tax collection ledger of all. This Sakufu-Jigyo started on a full scale at Zaimu-Kantokukyoku in the district of Korea in 1908, and Japanese Imperialism excluded Rizoku in the district of Korea and hurried to accomplish this work with the aid of the land-lord class in the agricultural district. This article clarifies the actual condition of the Sakufu-Jigyo which started in Taikyu, Zenshu, Gen-zan and Koushu under Zaimu-Kantokukyoku in 1908 or 1909 and elucidates that the Sakufu-Jigyo had several differences in some respects. Japanese Imperialism tried to know in the Sakufu-Jigyo On whom land taxes should be imposed and to whom land ownership should be given. The Sakufu-Jigyo was in short the real beginning of Tochi-Chosa-Jigyo in Korea. After the completion of Chizei-Choshu-Daicho, Japanese Imperialism began making Kessu-Renmeibo in July 1909. This Kessu-Renmeibo was of great importance, for it unified the ledgers that had been made in various ways till then in the Sakufu-Jigyo under Zaimu-Kantokukyoku. This work, however, was not successful, because the Kessu-Renmeibo was made with the intention that land taxes ought to be imposed upon peasants and land ownership should not be given to anyone. Consequently Japanese Imperialism began making new Kessu-Renmeibo again in June 1910 in order to secure land taxes. The Kessu-Renmeibo was made with the intention that land taxes should be imposed upon landlords and land ownership should be given to them. This work was successful, and Tochi-Shinkokusho in "Tochi-Chosa Jigyo" (1910-1918) was made on the basis of the Kessu-Renmeibo. Japanese Imperialism planned so that the landlords may form a new ruling class in the agricultural district. The Kessu-Renmeibo was the last stage in the process of the adjustment of "the tax collection ledgers" which Japanese Imperialism had been making since 1907 and at the same time it was the first stage in the process of "Tochi-Chosa-Jigyo". The Kessu-Renmeibo operated to link these two processes together. Therefore the adjustment of "the tax collection ledgers" was the real beginning of Tochi-Chosa-Jigyo in Korea. Accordingly Tochi-Chosa-Jigyo in Korea should be regarded not merely as so called Chosen-Tochi-Chosa-Jigyo (1910-1918) but as both the adjustment of "the tax collection ledgers" (1907-1910) and "Tochi-Chosa-Jigyo" (1910-1918).