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Ryukyu/Okinawa-related Materials Digital Special Collections
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Bibliographic Record
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- Material Type
- 図書
- Title
- Title Transcription
- オキナワ ケン キュウカン ソゼイ セイド
- Author/Editor
- 沖縄県庁
- Author Heading
- Publication Date
- 1895[刊]
- Text Language Code
- jpn
- Target Audience
- 一般
- Note (General)
- 本史料は、琉球王国時代および旧慣温存期における租税制度についての調査報告書で、明治28(1895)年に、沖縄県庁によって刊行された。旧慣の改革が具体的な政治日程にのぼった時期に、改革の参考資料とするために発刊されたもので、その意義は大きい。内容は、地租・焼酎税・琉球形船税の三編に分かれるが地租に関する内容に比重がおかれている。各種税の賦課・徴収・滞納処分の方法なども論じられ、複雑な税制度を理解するに際し重要な文献である。This historical document is an investigative report about the conventional tax institution during transition period from Ryukyu kingdom to Okinawaprefecture. Very important documents published by Okinawa prefectural office in 1895, used as reference material when discussing the old tax systemreform at the particular time. Its contents are separated into three sections which are land tax, liquor tax and shipping tax with the focus being placed on the section of land tax. This is an important material for understanding a procedure for imposition, collection, enforcement of tax delinquencyfor various taxes.
- Access Restrictions
- 限定公開