中文摘要 |
唐代的「別籍異財法」既包括正律中的相關律條,又有因時損益的令、詔、制、整等。該法嚴「別籍」之律,寬「異財」之禁,唯父祖方可析財,未分則子孫不得私自處分家產、蓄有私產。唐行此法,原因有二:該法是王朝政治合法性的基礎;承擔著國家治理不可或缺的兩項功能-賦役征收的基礎,以及父祖養老、親屬救濟等事項的保障。因此,唐代的「別籍異財法」體現了立法理想與社會現實的妥協與平衡,以維護「養其孝悌,均其貧富」的社會生活。The 'Law of BieJiYiCai' of tang dynasty was quite comprehensive, but why Tang government formulated suchh law contrary to human nature and social development? What are factors constraining the implementation of the law? What is the law's execution effect? To explore these issues, not only historical research and analysis on relevant cases but also more research through structural functionalist approach are needed to dissect the functions of the law. This paper shows that this law is the basis of political legitimacy of Tang dynasty, and the law assumed two exxential functions of governance, although egoism, taxation, local customs, bureaucratic opportunistic behaviors, and other factors restricted the enforcement of 'Law of BieJiYiCai'. The execution of this law was relatively effective in the early as well as the mid Tang dynasty, but by the later Tang, this law finally became a mere formality. In summary, the law embodies the ideals of legislation and social reality compromised and balanced, as a rational law. |