...The form of payment varied from region to region, but it was usually in the form of rice or money. In feudal domains, some of the small tax was paid in kind, such as charcoal or vegetables, and the Edo Shogunate also ordered the villages along the upper reaches of the Tama River in Bushu to pay river fish to be served to the Shogun Tokugawa Ienari during the Tenpo era, under the name "ayu unjo." After the Meiji Restoration, the name "small tax" was abolished, and those related to land disappeared with the progress of the land tax reform project, but some of those related to business changed their names and continued to exist as local taxes.... *Some of the terminology that refers to "Ayu Unjo" is listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…納入形態は地域によって多様であるが,通例は米または貨幣で納入した。大名領などでは小物成の内の一部,例えば炭,野菜などを現物で上納する場合もあり,江戸幕府も天保年間に,武州多摩川上流の沿岸の村々から鮎運上と称して,大御所の徳川家斉の食膳に供する川魚の上納を命じた例が見られる。明治維新以後は小物成の名称は廃止され,土地に関するものは地租改正事業の進展にともない消滅したが,営業に関するものの一部は名称を変え地方税のうちに存続していった。… ※「鮎運上」について言及している用語解説の一部を掲載しています。 出典|株式会社平凡社世界大百科事典 第2版について | 情報 |
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