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210 大学院現代社会文化研究科 = Graduate School of Modern Society and Culture >
20 紀要 = Departmental Bulletin Paper >
01 現代社会文化研究 = The journal of the study of modern society and culture >

 

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Title :「満洲国」初期の農村租税公課に関する考察 : 北満地方を中心に
Title alternative :The Study of the Village Taxation at Primarily Part of Manchukuo
Authors :陳, 祥
Publisher :新潟大学大学院現代社会文化研究科
Issue Date :2010-7
Journal Title :現代社会文化研究
Volume :48
Start Page :55
End Page :68
ISSN :1345-8485
Abstract :In 1934, the South Manchuria Railways Co. of the Research Department held a survey pointing on economic issue at the village in the Northeast of China. The Survey Reports are collected in Jilin Academy of Social Sciences. This present paper will examine its content in order. The Chapter I&II will use the Reports for deliberating the village taxation of the first region of Manchukuo. Furthermore, the present paper also will explore the relationships among national tax, county tax, and village tax. And, then Chapter III will explore in more detail regarding the taxation system approaches of the Nanhuangdi village in Jilin. However, in fact, the research found that the tax revenue of the village is very heavy burden for the people, since despite of government tax payments, the villagers also face the private village service organization, creating worse economic condition for people.
Keywords :国税
地方税
田賦
畝捐
村費
南荒地村
Type Local :紀要論文
Language :jpn
Format :application/pdf
URI :http://hdl.handle.net/10191/22184
fullTextURL :http://dspace.lib.niigata-u.ac.jp/dspace/bitstream/10191/22184/1/48_55-68.pdf
Appears in Collections:01 現代社会文化研究 = The journal of the study of modern society and culture

Please use this identifier to cite or link to this item: http://hdl.handle.net/10191/22184