The research to date has held that the bosses of Kiyomizuzaka hinin that is the lowest rank in Japan (hereafter Saka) medieval Kyoto were also in charge of supervising funeral rites conducted throughout the city. The process by which Saka supervised those funeral rites has been explained as follows. 1) At the end of the 13th century, Kiyomizuzaka hinin (hereafter Saka hinin) were granted the rights to seize all accoutrements brought into the burial sites as compensation for services rendered in the rites. 2) Around the middle of the 14th century, Saka assumed the supervising of funeral rites throughout the city; and during the 15th century they gava the city's temples the authority to use funeral palanquins, called menyo 免輿, and hold funeral rites independently.
The author of the present articles raises at least two problems concerning such an explanation of events: 1) it does not provide a clear explanation of the origin of Saka hinin rights to seize funereal accoutrements, and 2) it is also unclear about of the background and circumstances surrounding the Saka's authority in late medieval period. In order the clear up these problems, the author offers the following observations. 1) We know that from at least the 10th century there existed the ritual of setting palanquins and other accoutrements (agemono 上物) burn up at the burial site and that this ritual was abolished around the mid-13th century in favor of receiving agemono as a relief of the hinin at the burial site of Toribeno. 2) During the late 13th century Saka strengthened their domination (nawabari 縄張り) over Toribeno, which naturally establised the rights over the seizure of funereal accoutrements (gusoku 具足) brought to that burial site. 3) Come the 15th century, as the result of the Saka coping with the surpervision of funeral rites in which the palanquins of the temples were used exclusively, their right to acquire the actual equipment was varied in favor of the money as the measures of Menyo. 4) From the 15th century on, as coping with graveyard that began to be constructed on the grounds of the capital's temples, the Saka were paid a fee for the use of palanquins and other funereal accoutrement at all these sites, based on the precedent of their traditional rights and domination over Toribeno.
The above actual situation surrounding Saka's profit represents merely demanding compensation for the palanquin and accoutrements that had been lost at the Toribeno burial and begging sites in the midst of changed funereal customs in late medieval period.
Japan introduced a war profits tax（senji ritokuzei 戦時利得税）in 1918 as one form of income tax imposed on corporations and individuals during wartime. Although this tax has been only regarded to date as a way of punishing nouveau riche war profiteers, it's introduction in many belligerent and neutral countries during World War I played a role in keeping national unity strong. This article discusses the impact of that War on Japanese tax policy through an examination of the policy-making process leading to the introduction of the war profits tax.
In the major belligerent countries, like Britain, this tax was aimed at soothing public sentiment and maintaining cooperation with the war effort by making corporations and capitalists bear the major burden of its cost. It was not acceptable for the private sector to profit from the government's war expenditures, which were originally financed by public taxes, while members of the general populace were serving in the army or working for munitions manufacturers. This situation was clearly distinguished from the kind of inequality in wealth distribution that resulted from normal economic competition. The government introduced the war profits tax as a quid pro quo for the mobilization of the laboring classes, which limited workers rights.
In contrast, Japan's mass media advocated this tax in terms of the high taxable capacity of windfall income, as a necessary social policy geared towards wealth inequality. At the same time, similar logic which worked in the UK also appeared; and some intellectuals came to recognize the tax as a social policy to strengthen the general populace, and thus win a total war. The experiences of the major belligerents in the conflict were frequently utilized to increase public support for the tax.
On the other hand, the Ministry of Finance was protective of industry and prepared to submit legislation setting a special reserve of excess war profits withholding 50. of net income. However, when the deployment of troops to Siberia to cope with possible German advancement toward East was taken up as a distinct possibility, the Ministry's lenient attitude towards capital hardened, as war profits tax legislation was introduced in 1918 at the 40th session of the Imperial Diet in order to raise revenue to cover such military expenses. The Finance Ministry now perceived that in the midst of the Great War, the war profits tax would be effective in combatting possible economic chaos accompanying the outbreak of total war.
The war profits tax continued to be levied after the War in various altered forms. The ongoing relationship in Japan between general mobilization policy and social policy as two sides of the same coin was first expressed in the form of the war profits tax of 1918, which demonstrates one important influence of World War I on Japan.
This article analyzes the process of how Japan-Taiwan relations in the field of medicine were reestablished during the post-World War II era by focusing on measures to control parasitic diseases in Taiwan during the 1960s and 70s and medical cooperation given by Japan in that effort. The research to date on the history of health care in Taiwan has pointed out a continuation from 1945 to the 1950s of various aspects in the medical profession from the Japanese colonial period, then argues that “Americanization” under US foreign aid took over during the 1950s and 60s, in an attempt to “de-Japanize” Taiwanese medicine. Consequently, the research has dismissed efforts made at reestablishing relations between the Japanese and Taiwanese medical professions from the 1950s on. The analysis offered in the present article on such relations during the 60s and 70s takes up the issue of how Japan became involved in Taiwan during efforts by the Taiwanese medical profession to decolonize under the Nationalist government regime and US foreign aid.
There is no doubt that from the 1950s onward Taiwan's healthcare system and medical profession went through a process of “Americanization” under US foreign aid. However, this does not necessarily mean that relations between the Taiwanese and Japanese medical professions were discontinued; rather those relations were reestablished in the exchange of technical knowledge based on personal relationships formed during the pre-War era. It was these personal bonds which would evolve into medical cooperation formally institutionalized by the Taiwanese and Japanese governments around 1970.
As far as measures to control parasitic disease is concerned, after US foreign aid to Taiwan was discontinued and support for parasitic disease control from international organizations cut off, along with changes in domestic disease prevention policy, both technical and financial support for controlling parasitic disease became insufficient・ It was at this time that Japan began to promote overseas medical cooperation to globalize the benefits of its experience in the field of parasitic disease control.
This resulting Japanese medical cooperation pushed forward in Taiwan a transition from its traditional parasitic disease control measures centered around improvements in sanitation to scheduled group insecticide measures based on the school children's medical insurance system. Meanwhile, Taiwanese parasitologists were making strides in the study and prevention of roundworm disease, which were applied to parasite control measures on top of Japanese medical cooperation. At the same time, the Japanese parasitology profession saw the opportunity to revive its activities in East Asia through medical cooperation with Taiwan, which led to the present Japanese global advances in that field.