Keywords: 
• 唐代；户部别贮钱；设置；渊源；意义

Abstract: A special storage fund was set up on Xinsi February the Fourth Zhenyuan in Tang Dynasty, it had a brewing and succeeding course. During the initial period, the sources of special storage fund were: money of the central government and that of the localities given to each other proportionally, salary of the vacant positions of the officials, money taxed from the land belonging to the local vacant positions of officials, money taxed one thirds from the land belonging to the local officials currently in office, salary formerly given to court officials whose positions cancelled temporarily, money formerly given to the bodyguards of the district magistrates and that to Simafor in charge of the military affairs. Special storage fund of the Board of Revenue was closely connected with the money taxed from youth crops. It produced a wider significance.