Issakubiki - Issakubiki

…In the Edo period, when a situation arose in which taxes should be exempted or reduced, such as when fields were devastated by disasters or the land use was changed to roads or banks, the amount was deducted from the village tax as a “permanent tax.” There are three types of “tax-in-the-village tax”: “yearly tax,” “repeated tax,” and “one-crop tax.” “Yearly tax” is applied when the land use of a land has been changed artificially for some reason and there is no prospect of it returning to its original state, and it is made permanent as a “permanent tax.” …

*Some of the terminology explanations that mention "ichisakubiki" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…江戸時代，田畑が災害によって荒廃したり，道や堤に地目が変更されるなど，年貢を免除または軽減すべき事情が生じた場合，その分を引高として村高の内から控除することをいう。高内引には年々引，連々引，一作引の3種がある。年々引は，なんらかの必要があって人為的に地目変更がなされた土地など，もとに戻る見込みがない場合に適用され，永引高として恒常化されるものである。…

※「一作引」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