The tax on kanden in the Ming period was lower than private farm rent, but in Suzhou Prefecture, for example, the average tax rate per ridge was 40% of it and the cost of transportation to government warehouses was paid by themselves. 明代の官田の税は民間の小作料よりは低かったが、それでも例えば蘇州府では1畝当たりの平均税率がその4割にも達し、官倉への輸送費用も自弁であった。 |