Aitubo - Aitubo

Japanese: 合坪 - あいつぼ

It was also written as "Aio Tsubo" and was also called "Go (Aio) Tsubo-tsuki". In the late ancient and early medieval periods, in areas where the jori system was implemented, if there was a field (munden) that was subject to tax within 1 tsubo (1 cho), the remaining part (if there was only one tan of menden, the remaining 9 tan) was called go tsubo, and the tax was sometimes extended to that part as well. This was a typical method seen in the shinkan menden of Yamato Kofukuji Temple, where farmers who became go tsubo also performed the tax as "one and the same person," which was considered to be the "custom of the shinkan territory" and the "custom of the average of the country." This was a method at the stage of so-called "fumien (field)" where the allocation (tsubo allocation = location designation) of fields (public fields) allocated to shinkan menden was not fixed, and is closely related to the fact that in areas where the jori system existed, tsubo was not simply a division but was used as a standard for cultivation and taxation.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

〈相坪〉とも書き，〈合(相)坪付〉ともいった。古代末･中世初期，条里制の施行された地域において，1坪(1町)のなかに課役を負わされた田地(免田)がある場合，その残りの部分(免田が1段なら残りの9段)を合坪といい，その部分にも課役が拡大されることがあった。大和興福寺領の進官免田に典型的にみられた方法で，合坪になった作人も〈一味同心〉して課役を務めるのが，〈進官領の習〉であり〈当国平均の習〉とされた。これは進官免田に当てられる田地(公田)の方付(坪付＝場所指定)が固定していない，いわゆる浮免(田)の段階における方式であり，条里制が存在する地域で，坪がたんなる区画でなく，耕営や賦課の基準とされたことと密接な関係がある。

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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