Damaged property rate method - Isonkoritsuho

...On the other hand, if the amount exceeded the limit, it was reported to the Dajokan in advance as an "abnormal loss," and the tsubo-tsukecho (book of land tax) was submitted before October 30. In some cases, an inspector was dispatched to decide on the punishment. However, in reality, there were many cases of false or overdue reports by kokushi, and in 833 (Tencho 10), it was ordered that the number of taxable households should be the same for both the lost and gained households, as opposed to the reporting of households with a large number of taxable households as lost households. In 926 (Encho 4), in response to the reporting of many households with a loss of 7 bu or more in relation to the exemption from tax levies, the number of lost households (abnormal losses of 5 bu or more) should be divided into three, and the ratio of households with a loss of 7 bu or more to households with a loss of 5 bu or more (5 or 6 bu) should be 1:2 (abnormal loss household rate law). These were policies to prevent the decline of rents, tributes, and taxes, but they did not stop the trend of decline that progressed from the 9th to 10th centuries. ...

*Some of the terminology used in reference to the "Abnormal Damage Rate Method" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…一方それを超えた場合は，〈異損〉として，あらかじめ太政官に言上，10月30日以前にその坪付帳を進上，時として検損使が派遣され，処分が決定された。だが実際には国司の不実(虚偽)言上や過期言上は絶えず，833年(天長10)課丁数の多い戸を損戸として申告することに対し，損戸･得戸の課丁数を同率とすべきこと，また926年(延長4)調庸免除にかかわる損7分以上の戸を多く申告することに対し，損戸数(損5分以上の異損)を三分し，損7分以上の戸と損5分以上(5,6分)の戸を1：2とすべきこと(異損戸率法)などが令せられた。これらは租･調･庸の減少化を抑止しようとする政策であったが，9～10世紀にかけて進行するその減少化の流れは，それらによって止められるものではなかった。…

※「異損戸率法」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