視而不見：地稅改革下的岸裡社番小租

The Invisible Small-rent: Aborigine Small-rent Land Right of Anli Tribe in Land Tax Reforms under Qing and Japanese Colonial Rule

本文以岸裡社會案例探討在清末劉銘傳清賦（1886－1889）及日治初土地調查（1898－1905）兩大地稅改革中政府一直視而不見的番小租地權。自從清末撤除對熟番地權的特惠保護後，由於劉銘傳的地稅改革將番租一概視為大租強制減租（「減四留六」）並削弱其租佃條件，而加速惡化其流失。在日治初的地稅改革裡，番小租仍舊被官方與學者誤解扭曲為大租類型，歸入「大租權消減」的程序內一併處理。有意無意間，番小租－一個構成熟番地權關鍵部分而且攸關平埔族生計利益的番租類型－竟被歷史遺漏掉了。

This article explores the aborigine small-rent land right, which was rendered in-visible in successive land tzx reforms by Liu Ming-chuan in late Qing Taiwan(1886-1889)and the Japanese colonial government (1898-1905). With the abolition of pre-existing favorable protection of plain aborigine land rights in late Qing Taiwan, the aborigine small-rent had been misclassified as big-rent by officials and scholars alike. When land tax reforms were introduced to estrblish a modern land ownership system and abolish big-rent land right , the dissolution of aborigine land rights were exacer-bated by government intervention through compulsory rent reduction(big-rent re-duced by 40％)and further weakening of the aborigines bargaining power.