元代契尾考证

Research of Contract Certificate of Tax Department in the Yuan Dynasty

契尾是民商交易中重要的契约类公文书。元代契尾由地方路分税务衙署制作,于交易双方赴务投税时进行颁发,与正契、契本粘连保存。契尾具备抬首语、税务衙署、圣旨内容、受让方信息、交易价款、交易方式、出让方信息、交易标的、税讫尾语、出具时间等构成要件,并于特定位置钤盖税务朱印和务官签押。契尾有三元法律属性:交易的完税凭证、交易终结的标志、交易标的物权属证明之一。通过汇总分析业已公布的八件契尾和一件空白契本,可总结元代契尾的基本范式和各地实践的个性变式,以纠正契尾的定名误区,亦可考察契尾与契本之间的联系和元末明初“以尾代本”的趋势变化。

Contract certificate of tax department is an important official document of contract in transaction of the Yuan Dynasty.Contract certificate of tax department is made by the local tax bureau and issued when both parties to the transaction go to pay taxes, which is adhered to the contract and contract certificate of ministry of finance for preservation.It has the initial words, issuing authority, imperial edict, the buyer’s name, the amount of the price, the transaction method, the subject, the ending word and the issuing time, stamped with the tax seal and the signature of the clerk at a specific position.It has three legal attributes: the tax payment certificate of the transaction, the sign of the termination of the transaction, the proof of the ownership of the subject property.By analyzing the eight contract certificate of tax department and a blank contract certificate of ministry of finance that have been found, we can summarize the general paradigm of the contract certificate of tax department in the Yuan dynasty and the variations in local practice, correct the naming errors, and also examine the relevance and differences between them.It analyzes the trend of “contract certificate of tax department replaces contract certificate of ministry of finance” in late Yuan dynasty and early Ming dynasty.