提 要：雅典于公元前4世纪初针对勒莫诺斯、因布洛斯、斯库洛斯三岛颁布的谷物税法，是由货币税而实物税的一次税法改制，目的是保障雅典的粮食供给，所得税款则用于城邦的军费支出。该税法对谷物的运输、存储、度量、出售以及监管等均有明确说明，是为解读公元前四世纪雅典经济及法律制度的重要史料。

关键词：谷物税法 勒莫诺斯 因布洛斯 斯库洛斯

Title:A Chinese Translation and Commentary of the Athenian Grain-Tax Law

Author:Lu Xin, Doctoral Candidate, Institute for the History of Ancient Civilizations, Northeast Normal University, Changchun, Jilin, 130024, China; Zhang Qiang, Professor, Institute for the History of Ancient Civilizations, Northeast Normal University, Changchun, Jilin, 130024, China.

Abstract:The Athenian Grain-Tax Law, passed at the beginning of the fourth century B.C. and imposed on the islands of Lemnos, Imbros and Scyros, is a tax reform by which the tax was collected in kind instead of in cash, with its aim to secure the Athenian grain supplies. The revenue from the grain tax is to be used as military fund. This law records transport, storage, measure, selling and surveillance of the grain in details, and therefore it is an important source for researches on economy and law of the fourth-century Athens.

Key words:Grain-Tax Law Lemnos Imbros Scyros