This study aims to examine changes in fiscal management during the urbanization of the country towns in the late Tokugawa period. Country towns were not capitals of the Shogunate or domains (han). Since these country towns were governed not as castle towns but as villages, the residents, including merchants and craftsmen, were legally classified as peasants (hyakusho). Additionally, the Kokudaka system (tax system based on assessed rice yield) applied to these country towns. On the other hand, in country towns, when the population and economy grew during the late Tokugawa period, most of the farmland was converted to housing or commercial land to build and rent houses or stores. However, this land development did not affect the Kokudaka system. Therefore, there was a conflict between the Kokudaka system and urbanization based on the economic growth in these country towns. Consequently, a new public policy was developed to solve this conflict.
After surveying how much of the farmland had been converted to housing or commercial land in 64 country towns, this study discusses the above-mentioned conflict and its resolution in the case of Sawara. The discussed facts are as follows. (1) In many country towns, housing or commercial land had increased by about 50% or 300% from the late 17th to late 19th century due to the conversion of farmland to housing or commercial land. (2) Due to increasing profits from housing or commercial land, wealthier people, such as merchants and landowners, began acquiring housing or commercial land instead of farmland. Assessing their capacity to pay taxes, the tax basis for housing or commercial land, established by lords, was fixed at a relatively low rate. (3) Therefore, country towns set their own tax rate for housing or commercial lands higher than that for farmlands. This change in fiscal management reduced imbalances in the tax burden between housing or commercial land and farmland. (4) On the other hand, in the resident register, there were much confusion and many mistakes. This was because more detailed field investigations were required in the resident register due to the land conversion. (5) Accordingly, country town officials made neighborhoods conduct field investigations and register residents on their behalf. Consequently, the confusion was also resolved.
抄録全体を表示