A study of regional governments and their financial practices in ancient Japan

本研究的目的是通过对地方财政实践的分析，来界定日本古代地方政府的各个阶段。研究结果表明，701年形成的地方财政体制在734年和745年为整合地方财政资源并采取更灵活的使用方式而制定的措施中经历了结构性改革。地方财政制度与古代中央国家对地方政府的控制制度密切相关。此外，受当时东亚现状的影响，中央政府的政治意图，以及频繁发生的自然灾害等因素，对东亚地区金融体系的设计、实施和未来走向产生了重大影响。

The objective of this study is to define the various stages of the regional governments in ancient Japan through the analysis of the local financial practices. The study results reveal that the regional financial systems formed in 701 underwent structural reforms when the measures were established in 734 and 745 to consolidate regional fiscal resources and to adopt more flexible use of them. It also becomes clear that the regional financial systems were closely linked to the system of controlling regional governments by the ancient central state. Furthermore, it is evident that such factors as the political intent of the central government influenced by the status quo of Eastern Asia at the time, and natural disasters that frequently occurred, greatly affected the designs and implementation of the regional financial systems and their future directions.