唐户部系统式与日本民部系统式的关系

Decree Patterns of Revenue Administration in Tang Dynasty and in Japan

唐式作为唐代律令格式体系中重要的法的存在形式,体现了唐中央政府在国家的行政管理、经济发展、社会秩序安排等方面的细则性规定,是与唐令、唐格同样重要的国家立法。由于历史上唐式散逸严重,其系统性的法典依据难以考察,因此,唐式对日本式的立法影响也受到较多质疑。随着近年唐式资料的不断发掘和整理,使其间的比较成为可能。日本民部系统式与唐户部系统式内容相对应,在立法上存在着移植关系。从形式到内容,日本民部系统式中的民部式、主计式、主税式对唐户部系统式中的户部式、度支式、金部式、仓部式都有着内在的联系。对这一关系的进一步证明,将使学界重新评价唐式对日本式的影响作用,尤其对日本学界所持否定性结论具有扭转的可能。

The Tang＇s style of the laws and decrees plays an important role in the state＇s administration management, e conomy development, and social order design.Owing to the severe dissipative conditions, the systematic legal foundations of the Tang Dynasty are hard to recover today. Therefore, the saying that the Tang＇s pattern influences the relevant Japanese legislation has received numerous doubts. Recent years have witnessed successive excavations and reductions of the materials, which makes possible the comparison of the systems of the two countries. It is found that a correspondence exists between the systems of the two countries and so transplantation is evidenced. In fact, there is an inherent relationship in between. Accordingly, further proofs will change the possibility of denying the influence and hence reinforce the study per se.