Land Graded System in Land Taxes Reformation of Modern Japan

土地等级制度是维新政府为加快地税改革的进度,保证地税收入而施行的措施。该制度经过地方府县的试行后,被政府采纳并规范化,形成了完善的土地等级编制规则,最终成为政府向农民摊派地税的手段。本文将主要讨论政府的土地等级制度政策与县厅的执行情况,论述土地等级制度的产生、发展与变形以及编制土地等级对地税改革及当时的社会所带来的影响。Meiji government took the land graded system as a measure to accelerate the reformation of land taxes, and ensure the revenue from land taxes. This system was adopted and standardized after the implementation by local government. Japanese government established rules of determining land grade. Finally, the land graded system was implemented as a levy-measure to apportion land taxes from peasants. The dissertation analyses the goverment policies of the land graded system and how the local government carried it out. It also discusses the generation, development and deformation of this system, whose formation influenced the reformation of land taxes as well as the society.0434-4