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The Carl S. Shoup's Materials of Public Finance and Taxation

 日本では「シャウプ勧告(またはシャウプ使節団)」の名称で広く知られるカール・S・シャウプ博士(Carl S. Shoup, 1902―2000)は、米国コロンビア大学のエドウィン・セリグマン、ロバート・ヘイグらの系譜に属する財政学者である。この系譜は20世紀初頭から半ばにかけての米国の財政政策や税制の整備に強い影響力を持ち、彼らの実証的アプローチや実践性に裏打ちされた税務調査・研究は国内外で高い評価を受けてきた。第1次大戦後のフランスへの調査に加わり、『フランスにおける売上税』(The Sales Tax in France, 1930)により学問的な起点を築いたシャウプは、一連の著作と並んで、1930 年代以来キューバ、日本、ベネズエラなどの調査を実施し、大都市ニューヨークの税制にも勧告を行ない、さらに1960 年代初頭のEC におけるノイマルク委員会にも加わるなど、精力的な活動を展開した。
*刊行資料全体を通じた包括的な解説、および刊行に当たっての謝辞は、A-Series, volume1に収録する。
**日本関係資料の編纂方針については、J-Series, volume1にEditing the Materials relative to the Shoup’s Mission to Japan として記載する。


Editing the Materials relative to the Shoup’s Mission to Japan:
Introduction for the J-Series in General

Yasunori Fukagai 

Ⅰ Formation of the Collection of Carl S. Shoup at YNU, and the core materials of J-Series

  The J-Series of the Carl S. Shoup’s Materials of Public Finance and Taxation is basically composed from the boxes 353-1―364 of the Carl S. Shoup Collection, which is possessed by the Library of Yokohama National University.1
  After huge materials of Carl S. Shoup arrived to Yokohama National University in 1991, the first committee for the collection was set up mainly composed by the staffs of the faculty of economics, YNU. During ten years activities, some of the members engaged in the complex and intensive tasks of devising the arrangements of items. By the first classification, the items were put into 484 document boxes with the label written in Japanese. On the final step of this stage, an article was published in Japanese. The article described the components of documents relative to the so-called Shoup Mission to Japan, with some lists of parts of transactions.2
  Following to these tasks for about ten years, the materials were moved to the University Library. The librarians of YNU then recognised the necessity to treat documents very carefully because of serious condition of the acid paper. By a successful application to the grant of the Tajima Memorial Foundation of University Libraries, the staffs of YNU library substituted many of the store-boxes to the acid free ones. Librarians also produced the microfilm for the materials of boxes 353―364.3  Owing to this arrangement by librarians at YNU, some researchers, although still in very limited numbers, have made the research via the microfilms, and have produced some articles on this field.
In 2008, an idea was proposed to hold an event to mark the 60th year of the Shoup’s Mission to Japan, and it developed to the style of a symposium on December 2009 in Yokohama. The event was called as “The Political Economy of Taxation in Japan and United States: A symposium on the occasion of the 60th anniversary of the 1949 Mission of Carl S. Shoup to Japan.” Later, the symposium was developed into an intensive research volume, which mainly focused to American and Japanese contexts of the idea and performance of Carl S. Shoup.4
  Meanwhile, the collection of Carl S. Shoup has been gradually getting interest internationally, and the second research group of the materials was established. Under the support by the standing board of YNU, a scheme of examination especially of American documents was promoted during the years 2010―2012. The members of the second research group had the occasions to consult with Professor W. Elliot Brownlee, historian of American taxation, many times. By this intensive research during these years, and later on, some document boxes under the label of “tentative”, “other”, or “miscellaneous” were newly classified with the new categories. Combined with some other reasons, the number of the boxes in total is still increasing.5
  On summer of 2015, Sotensha Publishing Company in Tokyo raised the proposal to publish the materials of Carl S. Shoup. In replying to this proposal, the second research group raised the plan to produce the possible line-up of the publication. In taking many steps of the preparation, some parts of the materials of Carl S. Shoup are now provided in the way of this style, namely with the English description of the editorials. The components of this J-Series, mainly covering the boxes 353-1―364, are produced by the new editing.
  In editing procedure, the classification in the first stage until 2003 provides the general base and also various hints, but the details of the structure are to be reconstructed. Many materials especially those of boxes 355, 357―362 are re-allocated under the other frameworks in this edition.

Ⅱ Outline of the edition of the J-Series

(1) The line-up of boxes 353-1―364 of the Collection

  Among roughly 500 boxes of the Carl S. Shoup Collection at YNU, boxes 353-1―364 are the ones mainly related to the so-called Shoup’s Mission to Japan on 1949 and on 1950. The original arrangement of these boxes is as following.
  The boxes from 353 (later divided into 353-1 and 353-2) to 356 are arranged by personal names or the topics alphabetically. In detail, it is as following.
  The label of the boxes are expressed as “Mission Correspondence” in English, and the folders (or rather, the envelopes exactly) are arranged by the indication of “classification number” and “numbering” in Japanese. According to one of the memoranda of the earlier process, the “classification” was arranged by the name or topics in alphabetical, starting by “A” of Akagawa in box 353, and ending by “Y” of Yoshida in box 356. Between “A” and “Y,” both based on surnames, there are variety of other terms rather than personal names. Among them, there are some topics or broad categories. For example, “Army, Department Correspondence” (box 353, 115 sheets), “News Clippings” (box 355, 320 sheets), “News Clippings-2” (29 sheets), “Other” (54 sheets), “Press Statement of Sept. 21 1950” (141 sheets), “Press Reactions, Press Conference” (125 sheets), “Public Opinion Surveys” (73 sheets), and “Report, Press Release: Copies Distributed” (box 356, 293 sheets).
The remaining boxes from 357 to 364 are composed by topics, activities by some committee or sectors of Japanese government, and so on. Most of documents are written in English even the ones from the Japanese sectors. The labels of boxes are indicated in Japanese as following: documents relative to the first report of the mission (box 357), documents relative to the second report of the mission (box 358), memoranda 1949―1950 (box 359), various documents including the memoranda during the stay in Japan (boxes 360-361), clippings from journalism, public opinion survey, off-prints of articles, etc. (box 362), relative to the so-called Kambe report (box 363), and documents relative to the local finance committee (box 364).
  For grasping the components as a total, some materials of boxes 355 and 356 are good to be combined especially with the ones of box 362. The items of the boxes 357―364 may be grasped under the varieties of angles. For example, the items are classified under the frame of sectors of the producer of documents. In this light, there are those of documents and researches produced by some committees under the Government of Japan, various petitions from the Local Governments etc., the report and news provided by journalism, and some records of the discussions among academics.

(2) Construction of the volumes of J-Series

  Some academic researches on Carl S. Shoup, although small numbers, have already utilised these materials via microfilms, and the references have been made with the numbering of boxes. To maintain the consistency with these, the first six volumes of this J-Series substantially keep the unity with the arrangement of boxes. The lime-up are to be volumes 1―2 (box 353-1), volume 3 (box 353-2), volumes 4―5 (box 354 and the beginning part of box 355), and volume 6 (some picking-up from the boxes 355 and 356). However, most of items as those “News Clippings,” “Other,” “Press Reactions, Press Conference” et al in boxes 355―356 are to be considered under the combination with some of the boxes 357―364. Contrary, some materials in the boxes 357―364 are good to be picked-up into one of the first six volumes.
  In this publication, components of each volume 1―6 are arranged to reveal the steps of Shoup’s communication with sectors of institutions or individuals.6  For this purpose, volumes are to be composed from four parts: [PART1] Communications with the Section of GHQ/SCAP, [PART II] Formation and Procedures for the Mission to Japan, [PART III] Transactions with Individuals, and [PART IV] Transactions with Japanese Sectors and Individuals. In each part, documents are arranged in chronologically, with the subdivision in the case of parts 3 and 4. As many items includes a kind of attached documents, this series has devised the way of the [Doc. Numbering], on which the textual introduction for the volumes 1―6 will explain in detail.
  By utilising mainly boxes 357―364, volume 7 and following are to be composed in corresponding to the activities of the mission, and the responses mainly from the side of Japan. Arrangement of these are, activities of the mission and formation of the reports in 1949 and 1950 (volumes 7 and 8), the promotion of scheme of local finance and taxation since 1950 (volumes 9 and 10), and responses to the mission itself among Japanese political spheres, broadcasting by journalism, opinion or petitions from local governments, discussions among academics, and research of public opinions (volume 11 and following). Most of the materials of these, including opinions or petitions from Japanese sectors, are written in English. Although the researches of the Shoup’s mission have mostly been made via the documents written in Japanese, the communications and discussions among the sectors of GHQ and the members of the Mission had been made on the basis of the information via the documents in English. In this meaning, the publication of this J-Series provides to the researchers the materials which reveal real situation surrounding Shoup and his group.

  1  The detail of the formation and character of the Carl S. Shoup Collection is to be provided on the volume 1 of the A-Series of this publication project.
  2  Matsumoto, Hiroshi and Tetsuya Sasaki, The Contents and Historical Material's Meaning in the Carl Shoup Collection: Forming and Execution Details of the Shoup Tax Mission, Economia (Yokohama National University), 54 (2), pp.73-102 (written in Japanese). Although the article provides some lists of the correspondence et al, it lacks the information of box/folder numbers for each document.
  3  By this substitution of the boxes into acid free ones, some large boxes were subdivided into two. Although the record does not remain precisely, the box of 353 seems to be one of the sample of this case, and now composed from 353-1 and 353-2.
  4  Brownlee, W. Elliot, Eisaku Ide and Yasunori Fukagai (eds.), The Political Economy of Transnational Tax Reform: The Shoup Mission to Japan in Historical Context, Cambridge University Press, 2013.
  5  Adding to the materials in rare books room, roughly 3,000 volumes originally under the possession of Carl S. Shoup are also maintained at Library of YNU. These are registered to the OPAC of the library. However, there are many other numbers of the volumes additionally, which are not provided to the library catalogue yet. Because of the complexity of the components of the materials, it takes many steps for the arrangement. Among the volumes, some have the intensive handwriting by Carl S. Shoup, which may show, to some extend at least, how he tried to grasp the ideas and information related.
  6  It is noteworthy that, although the boxes 353―356 are labelled as “mission correspondence” in the original classification in the rare books room in YNU, this expression of “correspondence” does not convey the character of these materials. The letters in the meaning of personal communication are in smaller numbers, and the major are the transactions of official or practical matters.


カール・S・シャウプ財政資料 全41巻





カール・S・シャウプ財政資料 日本関係資料全15巻





カール・S・シャウプ財政資料 米国関係資料全20巻





カール・S・シャウプ財政資料 諸外国関係資料全6巻





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