나라 헤이안 시대의 荷札목간 ー 荷札목간의 기술에서 읽어내는 조세방식 ー

Abstract

This paper is intended not only to analyze the format and form used on the tag wooden tablet during the Nara period, but it also takes a look at the situation at the time when the tag wooden tablet was used in the Nara period. The tag wooden tablet was sent along with the tax moneys sent from all over the countries to the government. As long it was considered tax money, it needed to contain information regarding who sent how much, when it was sent, where it was sent from, and what was sent to the government. In other words, the tag wooden tablet was the modern equivalent of tax return forms. Hence, the tag wooden tablet was considered something that contained very important records and information. Since it was very important, this paper also investigates how the material contents were written and whether a specific format existed in these wooden tablet itself that corresponds to the declaration form at that time. Moreover, analyzing the tag wooden tablet does not only search for local specialties at the time when the tag wooden tablet was written, but it also proves the contents of the historical materials. Additionally, it also corroborate the changes found in domestically produced goods by comparing them with the legal codes written in the mid-Heian period such as the Engi-shiki ceremony. Furthermore, the analysis of these tag wooden tablets makes it possible to confirm that the tax payment of Ryoseikoku (restricted states), that existed all over Japan, was not included in these historical documents.