奈良時代における収入格差について

高島正憲 (関西学院大学経済学部・経済学研究科)

Income Disparity in Nara-period Japan

Masanori Takashima (School of Economics, Kwansei Gakuin University)

要旨Abstract

　本稿の目的は，近代経済成長がはじまる以前の社会における収入格差の計測である．具体的には，奈良時代(8世紀)における律令農民と律令官人の各身分について，法令資料などの文献資料から「制度上の」収入を推計し，その格差の程度を測定する．推計の結果，律令農民については，律令国家より班給された田地・畠地からの収入があったものの，租などの土地への課税，庸・調や雑徭といった課役や出挙などの負担によって収入の3–4割弱を徴収されており，なかでも課役と出挙の負担率が高かったことがわかった．税負担がなかった律令官人については，収入によって上級貴族，中下級貴族，一般官人に階層が分かれ，とくに上級貴族の収入が格段に高く，律令官人内でも階層内格差があったこと，また一般官人では中央より地方で所得が高くなることを確認した．各身分間の比較では，律令農民と律令官人の間の収入格差は，貴族層に対しては極端に高かったが，一般官人との大きな格差は確認できなかった．推計結果は実収ではなく制度上の収入によるものであるが，そうした収入格差を生みだす制度を前提として古代律令国家は成立していた．

　The study aims to measure income disparity in ancient Japan before the onset of modern economic growth. Specifically, the analysis relies on the estimation of the institutional income of peasants and government officials under the Ritsuryō regime in Nara-period Japan. Historical documents such as ancient laws and regulations were used as sources of data. The results of the study indicate that 30%–40% of peasants’ income was collected as land tax (so), poll taxes (yō and chō), and compulsory public loans (suiko). Income was earned from the cultivated land allocated by the Ritsuryō government. In particular, the tax burden ratio of poll taxes and compulsory public loans was high. Government officials without any tax burden can be divided into the following classes according to income levels: upper nobles, middle and lower nobles, and general officials. The income level of the upper nobles was remarkably high. The results of the study indicate the prevalence of income disparity among government officials. The incomes of general officials were higher in the local branch offices than in the central government. A comparison between social classes does not confirm a large difference between peasants and the general officials. However, the finding shows an extremely high disparity in income between peasants and upper nobles. Although the result is not based on actual income but rather on institutional income, it can be said that the ancient Ritsuryō regime was established on the basis of a system that produced a very high level of income disparity.

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書誌情報Bibliographic information

Vol. 71, No. 1, 2020 , pp. 63-82
HERMES-IR（一橋大学機関リポジトリ）: https://doi.org/10.15057/30958
JEL Classification Codes: N35, N45