日清戦後経営と国家財政 : 税制改革の歴史的意義 <シンポジウム : 近代国家成立期における財政問題>

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.