笔者是从田租、调庸等租税制度著手，指出了在宗教的性格和在地首长的支配下，古代日本如何整合其固有共同体的性格以建构日本律令制的形态。
This essay tries to trace the operation of the rent and tax system in ancient times and its role in the making of distinctive Japanese law and code system .
日本律令制