本文主旨是探究廣開土王碑文中關於烟戶的事實。既藉由究明東亞古代中國、日本的守墓人現象以推論此碑文中的烟戶制度；也以此為契機探討古代東亞的守墓人制度，並析論古代東亞王權與勞動團體間的關係的一段歷史。首先，在第四、五世紀時，烟是高句麗以家為單位的勞動團體，隸屬於有力豪族。其次，國烟與看烟是戶籍制度。國烟是戶籍在國都，看烟是戶籍在地方政府。本文也推論這與古代日本的伴造制與部民制的關係。再者，廣開土王碑的功能是作為政府法規的公告。基於這樣的目的，碑文的關鍵字使用了本土的既有漢字詞彙，如烟、國烟與看烟。最後，本文強調廣開土王碑文是一份籍帳文書，所以我們應從這個角度解讀該份史料。碑文的前半是藉宗教與戰爭說明高句麗王占領勞動人口的正當性，後半則是基於籍帳的目的，記錄各地的豪族政權如何與「國」分配所占有的勞動人口。

This paper focuses on the historical records of the “Yan-household” （烟戶） inscribed in the Stele of King Gwanggaeto （廣開土王碑）. To analyze these records, this paper will discuss the tomb keeper system in ancient East Asia and the relationship between the working class and the monarchies in ancient East Asia. First, Yan （烟） should be regarded as the human resources from the lower class; they were households belonging to the grand clans during fourth and fifth centuries. Second, both Guoyan （國烟） and Kanyan （看烟） refer to the system of household registration: Guoyan were the groups of laborers who were registered in the capital of Goguryeo, and Kanyan were those registered under the local government. This system of household registration probably has a connection with the Tomonomiyatsuko （伴造） and Bemin （ 部民） system in Japan. In addition, the Stele of King Gwanggaeto can also be viewed as a law promulgated by the central government of Goguryeo. Thus its key words were Chinese character terms that had been current among the political elite for centuries, such as Yan, Guoyan, and Kanyan. Finally, this paper also emphasizes the importance of analyzing the Stele of King Gwanggaeto as a household registration document: the first half of the inscription uses martial and ritual accomplishments to demonstrate the legitimacy of the kings of Goguryeo’s right to these human resources; the second half, as a household registration document, specifies how local elites were to share these resources with the central government.