韩国国博藏《唐仪凤四年金部旨符》残卷释录与研究

An Annotation and Study on the Fragment of the“Imperial Directive from the Department of Treasury in 679”Preserved in Korean National Museum

韩国国立中央博物馆馆藏编号为NMK1、NMK2的两件大谷文书,与此前经过大津透、榎本淳一缀合并命名为《仪凤三年度支奏抄、四年金部旨符》的文书属同一案卷。通过与以往刊布的残片文书的缀合,这一组文书更为完整地提供了庸调等物征收与配送相关信息,对于具体了解唐前期的财赋管理制度,尤其是财政物质的征收配送细节具有重要的史料价值。同时,还可较清晰地展示财政类旨符的编写结构,便于从整体上把握此类文书的内容与性质。

Two fragments from Turfan in the Otani Collection preserved in Korean National Central Museum including NMK 1 and NMK 2 have beenpartially merged and identified by TōruŌtsu and Enomoto Junichi as one document which is called“the Memorial of the Ministry of Revenue in 678 and the Imperial Directive of the Department of Treasury in 679”.With merging with previously published fragments,this group of documents provide more comprehensive information on the tax collection and transference,which make them become the substantial historical sources on the early Tang financial administration especially the tax collection.In the meantime,this group of documents also clearly reflect the compiling structure of the financial directives,which help us thoroughly understand the content and nature of this type of documents.