SHIGAKU ZASSHI
Online ISSN : 2424-2616
Print ISSN : 0018-2478
ISSN-L : 0018-2478
Volume 95 , Issue 12
Showing 1-17 articles out of 17 articles from the selected issue
  • Type: Cover
    1986 Volume 95 Issue 12 Pages Cover1-
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Cover
    1986 Volume 95 Issue 12 Pages Cover2-
    Published: December 20, 1986
    Released: November 29, 2017
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  • Tohru Ohtsu
    Type: Article
    1986 Volume 95 Issue 12 Pages 1831-1880,1968-
    Published: December 20, 1986
    Released: November 29, 2017
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    Because of a shortage of the materials, former studies of the financial administration before the Kai-yuan (開元) period do not elucidate how the administrative departments actually worked. The legislative documents of the period excavated in the Turfan basin in 1972 are thought to be possibly part of the Ordinance of the Department of Public Revenue (度支式). In a former monograph, the writer took up the fragments with 'ampero' marks on of the Ohtani Documents (which the Ohtani Expeditionary Party excavated in Turfan and brought back to Japan in the early twentieth century), and restored them to their original form, which was found to be the main part of the above-said legislative documents. In this monograph the writer studies the documents left in Japan and China, to show that they refer to the national budget during the Yi-feng (儀鳳) period and to throw a light on that budget system, the actual operation of the financial administration and the annual schedule concerning the budget under the Code-Statute (律令) regime of the Tang Dynasty. The documents show the facts that 1)the Department of Public Revenue (度支) reported the national budget for the next year 674 to the throne (in this case, the prince) in the zou-chao (奏抄) form on the 28th day of the tenth month of 673 (儀鳳3) and the throne assigned it ; 2)the Department of Treasury (金部) sent an imperial directive (旨符) to enforce the budget to Xi prefecture (西州), the prefecture received the imperial directive and carried it into effect ; and 3)though the directive was sent to Xi prefecture, it seems to involve the whole national budget applied all through the Tang's territory. The documents not only include the detailed orders concerning conversions of the kind of yong-diao (庸調) tax, official purchases, transportation of the tax, the expense of its transportation and the other various expenditures, but also refer to the permanently applicable regulations about the tax register (計帳), the account-list (勾帳), the delivery date of the goods of tax to the capital or other places and so on. That is to say, they include all kinds of orders concerning financial administration. Important is the procedure that the Emperor examine and assign all the orders every year. By that procedure the Emperor Supervised the financial administration under the Tang Dynasty. The writer makes clear the annual schedule concerning the budget system in the documents. First, every prefecture presents its tax register (計帳) to the Board of Finance (戸部) in the fifth month, and the Board calculates the number of the taxable individuals, on which the budget should be made for the next year. Secondly, every prefecture balances its account at the end of a year, and presents the account-list (勾帳) to the Department of Judical Control (比部) for audit, and the balance is carried over to the revenue of the next year. Thirdly, several departments report their annual expenditures and balances to the Department of Public Revenue in the first decade of the eighth month. According to these reports, the Department of Public Revenue draws up the budget for the next year and reports it to the throne in the zou-chao form by the end of the tenth month. In the beginning of the next year the Department of Treasury sends the imperial directive to enforce the budget to every prefecture. Every prefecture collects the goods for the yong-diao (庸調) tax in the eighth month and transports them to the capital or other designated places in the ninth month. This system of annual budgeting became more and more laborious and clumsy and was abolished in the year 736 (開元24). A new system started, based on 'permanently applicable directives' (長行旨条) consisting of five chapters. The major part of the budget became fixed. In the year 780 (建中元) the liang-shui (両税) tax system was established and the financial administration was fundamentally changed on the policy of 'regulating income by measuring expenditure' (来
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  • Jun-ichi Nagai
    Type: Article
    1986 Volume 95 Issue 12 Pages 1881-1894,1966-
    Published: December 20, 1986
    Released: November 29, 2017
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    The Extraordinary Postal Regulatory Law, promulgated in October of 1941, stemmed from an urgent Imperial decree that called for the censorship of the mail, with particular attention to foreign mail. Behind the enactment of this Law lay the necessity of protecting many military secrets related to the prolonged war between Japan and China. The main impetus for the Law seems to have come from the Ministry of War, although the Military Police and the Ministries of the Navy, Home Affairs and Communications also seem to have been highly supportive of it. Prior to the passage of this Law, these Ministries and the Military Police had been conducting illegal censorship of the mails for the express purpose of protecting military secrets or collecting foreign intelligence. After the enactment of the Law, Postal Inspectors or Assistant Postal Inspectors were deployed to the major post offices handling foreign mail, such as those at Tokyo, Yokohama, Osaka, Kobe and Shimonoseki. Their activities were centralized and overseen by the Ministry of Communications. Among these inspectors were some who held positions in the Military Police or the Special Thought Control Police. Needless to say, the volume of foreign mail exceeded the capacity of their work ; but about 10% of the foreign mail was effectively put before the censor's eyes. Of those persons who were prosecuted, there included not only those who exposed military secrets, but also those who expressed feelings of war weariness or made political criticisms. The use of the Law was not limited only to the protection of military secrets but also extended to war-time research efforts into the Japanese people's private attitudes and feelings. Such reports were actually drawn up by the Ministries of Communications and Home Affairs on the basis on their postal censorship activities. Considering the political meaning of the Extraordinary Postal Regulatory Law, it is impossible to say that the "freedom of the people" as described in the Meiji Constitution was completely overlooked. That is, those bureaucrats who were engaged in the exercise of the Law were compelled to take extreme caution for fear of the people's criticism, despite the fact that several other leading powers such at Great Britain already had similar postal censorship institutions in operation. With Japan's defeat at the end of the War, the Extraordinary Postal Regulatory Law was immediately abolished ; but under Douglas MacArthur it re-emerged under a different form during the Occupation period.
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  • Ryoichi Hosokawa
    Type: Article
    1986 Volume 95 Issue 12 Pages 1895-1901
    Published: December 20, 1986
    Released: November 29, 2017
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  • Shoichi Amemiya
    Type: Article
    1986 Volume 95 Issue 12 Pages 1902-1910
    Published: December 20, 1986
    Released: November 29, 2017
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  • Jiro Tomioka
    Type: Article
    1986 Volume 95 Issue 12 Pages 1910-1918
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Article
    1986 Volume 95 Issue 12 Pages 1919-1933
    Published: December 20, 1986
    Released: November 29, 2017
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  • [in Japanese]
    Type: Article
    1986 Volume 95 Issue 12 Pages 1934-1935
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Article
    1986 Volume 95 Issue 12 Pages 1936-1964
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Article
    1986 Volume 95 Issue 12 Pages 1965-1968
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Index
    1986 Volume 95 Issue 12 Pages 1-9
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Index
    1986 Volume 95 Issue 12 Pages 5-1
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Appendix
    1986 Volume 95 Issue 12 Pages App1-
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Appendix
    1986 Volume 95 Issue 12 Pages App2-
    Published: December 20, 1986
    Released: November 29, 2017
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  • Type: Cover
    1986 Volume 95 Issue 12 Pages Cover3-
    Published: December 20, 1986
    Released: November 29, 2017
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    Download PDF (35K)
  • Type: Cover
    1986 Volume 95 Issue 12 Pages Cover4-
    Published: December 20, 1986
    Released: November 29, 2017
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    Download PDF (35K)
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