The foundation of the Ritsuryo system, which officially started in the 8th century, was an individual-controlling system: rulers determined the number of people, according to family register and the yearly tax registers, and taxed those people. 8世紀に本格的に始まった律令制の根幹は、戸籍・計帳によって人民を把握し、課税の対象とする人別支配であった。 |