本稿は，1894年～1921年の国による課税基準があいまいな期間に，町会が戸数割の賦課をいかに調整し，税収増を図ったのかを考察した。具体的には，東京府北多摩郡府中町の事例に基づき，税収の大半を占める戸数割付加税の増徴過程を分析した。町会は賦課標準の変更のみならず，等級ごとの調整といった裁量的な手法も用いて，戸数割付加税の累進課税化を実現した。累進課税の実現方法が裁量的な手法によるものと結論づけた点が，先行研究と一線を画するところである。
This paper investigates how town councils adjusted the household-based levy (kosuwari) to enhance tax revenues during a period of ambiguous national taxation standards from 1894 to 1921. The study analyzes the process of increasing the surtax on kosuwari―the primary source of local income, specifically with reference to the case of Fuchu Town in North Tama County, Tokyo Prefecture. The research concluded that progressive taxation was strengthened not only through modifications to the tax base but also through discretionary practices like rate adjustments by class. The attribution of progressive taxation to these discretionary methods distinguishes this work from previous studies.

原著論文