Isshiki Beppu

...However, in most cases, only annual taxes (kanbutsu) were paid. For example, Isshiki betsuno and Isshiki betsufu refer to the fact that only annual taxes (kanbutsu) were paid to the manor lord or the country, and that the person was exempt from miscellaneous public duties. Also, Isshikiden is often used to mean the land of the manor that was directly under the control of the manor lord, but this comes from the fact that myoden paid both annual taxes and miscellaneous public duties, while direct land only paid annual taxes. ...

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

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…ただし，実例では年貢(官物)のみを納める場合がほとんどであった。たとえば，一色別納，一色別符といえば，荘園領主あるいは国に対しては年貢(官物)のみを納め，雑公事を免除されていることをいう。また，一色田は，荘園の耕地のうちの荘園領主直属地という意味で用いられることが多いが，これは，名田が年貢･雑公事の双方を負担するのに対して，直属地は年貢のみを負担することに由来する。…

※「一色別符」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