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ID 25282
本文ファイル
別タイトル
The Political and Economic Policies after the Sino-Japanese War and the National Finance : The Historical Meaning of Tax Reform
著者
NDC
日本史
抄録(英)
The purpose of this paper is to elucidate how the tax increase and the tax reform after The Sino-Japanese War was propelled, and its historical meaning. As is well known, the proposed land tax increase met with opposition by land owners and political parties, and consequently, there came the political mobility. But on the other, the "sake" tax increase was put into practice without such an opposition, and therefore the "sake" tax took a leading part instead of land tax. The primary factor of this was "sake" maker's assent to tax increase in exchange for the prohibition of general "sake" making. As a result, the burden concentrated many voteless people. And the other tax increase and reform was propelled in preparation for the establishment of Japanese Capitalism; the income tax, the business tax etc.

It was impossible to increase the "sake" tax, which is the greatest part of the total amount, without the practice of import control, and so it was the recovery of tariff autonomy that affected the success of the total tax increase and reform.
掲載誌名
史學研究
179号
開始ページ
1
終了ページ
18
出版年月日
1988-06-17
出版者
広島史学研究会
ISSN
0386-9342
NCID
言語
日本語
NII資源タイプ
紀要論文
広大資料タイプ
学内刊行物(紀要等)
DCMIタイプ
text
フォーマット
application/pdf
著者版フラグ
publisher
部局名
文学研究科
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