Persian Insha' Manuals in the Mongol Period (original) (raw)

Persian Accounting Manual from the Early Safavid Period (mid-16th century) : Text and Japanese Translation of Chapters on Accounting Techniques from Ghiyāth al-Dīn Kirmānī’s Treatise on Accountancy

2017

This paper proposes a critical edition and Japanese translation of chapters on accountancy from Ghiyāth al-Dīn Kirmānī's treatise on accounting and bookkeeping written in Persian during the years 1544-49, in the reign of the second Safavid monarch, Shāh Tahmāsp I (r. 1524-76). Accounting manuals, technical aids written for fiscal bureaucrats and scribes, instructing them on the rules of accounting and bookkeeping, were developed especially in the Persianate world as a genre of adab literature for scribes, and many works have come down to us since the thirteenth and fourteenth centuriesthe Ilkhanid period up to the Modern period. These works, however, in spite of their significance for studies on fiscal and economic history, except for the oldest extant works from the Mongol period and some famous works from the Qajar era, are not edited; consequently, the developments in the theory and practice of accounting and bookkeeping systems observed in these works remain almost unexplored. Ghiyāth al-Dīn Kirmānī's treatise on accounting and bookkeeping is the oldest work and the richest in content among the limited number of extant works from the Safavid period. The author, Kirmānī, a trained fiscal bureaucrat, served 'Abd al-Rashīd, wazīr of Kirmān, a southeast region of Iran, and dedicated this work to the wazīr's son. His scholarly treatise shows a highly developed theory of accountancy established by Persophone bureaucrats as an intellectual profession, and its samples of account books provide raw materials of the local fiscal administration of Kirmān in the early Safavid period under the influence of the Mongol and Timurid administrative systems. For the purpose of further research on this work, in this paper, we present a critical edition of the eight chapters on accounting techniques from the Introduction (muqaddima) of this work, translated into Japanese, using four of

Colloquial Chinese interrogative sentences on the documentary diaries in the Hei\u27an period

1997

本稿は日本の平安朝古記録に現れる疑問文のうち、漢語の口語要素を反映すると思われる文型と語彙を電算機のデータベース機能を用いて抽出し、古記録文中に中国近代漢語の一痕跡を探索せんと試みるものである。日本国語学の漢文訓読・訓点学の学術成果と伝統を未消化の内に、拙稿をしたためることの非難は覚悟ながら、中国語史の視点で日本漢文資料を調査した結果を提示したい。古記録文は西暦9世紀後半から10世紀にかけ、男性平安貴族によって記された勤務日記、儀典心得の類を指す。時は唐風文化の最盛期で、貴族たちはこぞって漢文体による文筆活動を行った。彼らの基礎教養は純漢文であるが、古記録は私家文書の性格を有し、中国漢文を模しつつ日本語文法と訓読漢語語彙が融合した文体で綴られた。日本国語学では、この種の文体を純漢文に対して変体漢文と称すこともある。国内の研究は当然ながら、日本語史からみた研究が主で、漢語口語層に焦点をあてた先行論著は管見する限り見あたらない。従来国語学では、漢語の口語の範囲を、俗語や方言などに狭く限定して捕えがちであるが、口語は日常の漢語にも常見するのであり、事実平安古記録文にも口語漢語の影響を発見できる。さてふりかえって、中国語学界をみると近年中国語史の研究が盛んになり、魏晋南北朝より唐、五代を頂点とする近代漢語の研究が活況を呈している。これは唐代原資料である膨大な敦煌文献の発見と、その整理解読作業の進展が大きな推進力となっている。日本でも、この唐代口語解明につき動かされるように、日本漢字資料中の漢語口語語彙研究が進み、『万葉集』『古事記』『日本書紀』中の中国語口語語彙が検証されつつある。拙稿は日本平安期における漢語口語資料を \u27口語疑問文\u27 という角度から個別検証したものである。古記録文中の口語疑問句に焦点をあてた理由は次の2点にある。第一に近代漢語史において、唐代は新出の疑問文型ならびに語彙が際立った時期であること。第二に疑問句表現形式は、中国語と日本語で大いに異なるため、古記録文の漢語の影響を観察するのに有効な指標となりえるはずである。論題を唐代口語としたが、六朝期や晩唐後の五代を排除するものではない。六朝に芽生え、五代に至って成熟期を迎える中国近代漢語研究の確実な原資料は、質量とも敦煌資料の右にでるものは、現在まで見あたらない。従って口語研究は唐代をもって...

HIROKAWA Saho, The Manchukuo's attempt to establish the landownership in Mongolian lands in Jinzhou and Rehe provinces, The socio-economic history,71,3-24 [JPN](満州国における土地所有権一元化の試み : 錦熱蒙地処理を中心に)

Shakai keizai shigaku (The socio-economic history), 2005

The purpose of this paper is to clarify the attempt to establish landownership in Manchukuo. During the Qing dynasty, in Northeast China and Eastern Inner Mongolia, landownership was restricted to the Qing, Mongolian banners (administrative units), and wanggong (Manchu princely title). At the time, according to the fengjin (closure) policy, Han Chinese (Hanren) were prohibited from migrating to Northeast China and Eastern Inner Mongolia. But in actual fact, Hanren did migrate there and became peasants, and although they could not buy land, they acquired the right to cultivation. Starting in 1935, Manchukuo undertook a land survey to investigate landownership and decided to grant peasants the right to landownership. But in the Mongolian lands of Jinzhou and Rehe provinces (Kinnetsu Mochi), land was owned by Mongolian bannermen, so it was difficult to establish landownership by other parties. Manchukuo thus had to maintain the status quo on landownership but abolished the fengjin policy, enabling peasants to purchase land.