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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
부산경남사학회 역사와경계 역사와경계 제70집
발행연도
2009.3
수록면
103 - 127 (25page)

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Under Jun Tian Zhi in Pei Wei Dynasty, "married men older than 15," not Ding Nan, were qualified for receiving Lu Tian. "Married men older than 15" include not only Ke Kou (taxable persons) between 15 years old and 70 years old, but also Bu Ke Kou (untaxable persons) to whom belong Lao Nan (men older than 71), Du Ji, Fei Ji, and widows. That is, only taxable persons are qualified for Sang Tian and Ma Tian. "Taxable person" refers to men who are married or older than 15. Because men older than 70 are exempted from tax, and because men under 15 can also be classified as taxable if they are married, men between 15 and 70 and married men under 15 are qualified for having Sang Tian and Ma Tian. The heads of Bu Ke Hu (households that are exempted from tax) are Bu Ke Kou (persons free from tax), to whom Sang Tian or Ma Tian is assigned.
Under Jun Tian Zhi in Pei Wei Dynasty, men between 15 and 17 and men between 18 and 70 are classified into Ci Ding Nan and Ding Nan, respectively. Both can have estates.
As for married women, their qualifications for estates depend on their husbands' status. Widows can hold estates as far as they remain single. Married women can receive Lu Tian and Ma Tian, but not Sang Tian, because high priority, concerning Sang Tian, is given to married men, particularly, in villages that have mulberry plantations. Usually, it needs three years of preparation to grow mulberry trees and rear silkworms. Sang Tien is thus given to single men above 15 who are taxable. Instead, during the period of first three years, their tax rate is reduced to a quarter of usual Zu and Tiao.
Male slaves and female slaves are also given equal rights to receive estates in terms of kind and amount of estates. However, there are differences in terms of qualifications for farming land. Both male and female slaves can gain access to estates only when they are classified as taxable. If they want to be classified as taxable, male slaves must engage in farming and female slaves must weave cloth. This condition is equally applied to cattle. According to the regulations of Jun Tian Zhi, Ding Niu (workable cows and oxen) is qualified for farming estates. The laws regulating people's tax, however, specifies the qualification differently, according to which only Geng Niu (Ding Niu that is actually used in farming) can be classified as taxable and thus is given estates.

목차

Ⅰ. 머리말
Ⅱ. 男夫의 受田
Ⅲ. 婦人과 奴婢·牛의 受田資格
Ⅳ. 맺음말
【Abstract】

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