日本战后改革中的财产税法及其政策价值

The Property Tax Law in the Post-war Reform of Japan and Its Policy Implication

1946年,在美国占领军的主导下,日本政府制定并实施了激进的财产税法,借此没收了包括天皇、贵族、财阀、豪商等在内的大地主、大资产阶级的绝大部分财产。作为战后改革的重要内容之一,1946年财产税法为顺利推动解散财阀、农地改革、民主改革等提供了重要制度前提,一定程度上重构了战后日本的社会生产关系。战后改革后期,美国对日政策转变导致的战后改革"不彻底性",战后体制对战前体制、战时体制的"连续性",并不足以改变战后改革的性质。

In 1946, under the leadership of the American occupying forces, the Japanese government formulated and implemented a highly radical property tax law and directly confiscated most of the property of large landlords and large bourgeoisie, including the emperors, nobles, chaebols, and merchants. As one of the important parts of the post-war reforms in Japan, the Property Tax Act of 1946 provided an important institutional prerequisite for the promotion of the disbandment of chaebols, the agricultural land reforms, and the democratic reforms. It also reconstructed somehow the social production relationship in the post-war Japan. In the late period of the post-war reform, both the "incompleteness" of the post-war reform, which resulted from the alteration of the U.S. policy toward Japan, and the "continuity" of the post-war regime, which inherited from the pre-war regime and the wartime regime, were not sufficient to change the nature of the post-war reform.