日本明治政府地税改革探析

The Land Tax Reform of the Meiji Government of Japan

明治维新时期进行的地税改革是日本近代化道路上重要的里程碑。尽管日本明治维新是以西欧模式为榜样的 ,但由于历史和民族的特殊性 ,明治政府推行的地税改革呈现出与西方不同的个性特征。它不是通过用暴力手段完全剥夺农民并迫使其彻底破产来实现农业资本主义化 ,而是通过有步骤、有计划、循序渐进的地税改革方式 ,全面调动农民生产积极性 ,促成了工业化发展所需原始资本迅速聚敛 ,从而为日本近代经济全面腾飞奠定了坚实的基础。

The Land tax reform of the Meiji Reformation is the important milistone in Japanese modernization.Although the Meiji Reformation of Japan takes western Europe as the model, the land tax reform of the Meiji government has its own charactristic because of its historical and national peculiarity. The land tax reform does not deprire farmers of their property of make them go bankrupt by force to realize agriculture capitalization, but arouse the enthusiasm of the farmers step by step in a planned way. As a result, it contrrbutes a lot to the rapid accumulation of primitine capita that the development of industrialization needs, thus laying a solrd foundation for the rapid development of modern economy of Japan.