Floating objects - Ukikomononari

…Taxes can be broadly divided into the regular tax on fields and rice paddies, called honmononari, and the miscellaneous tax on forests, wilderness, rivers, and seas. The miscellaneous tax can be further divided into fixed annual taxes and temporary taxes, the latter of which is called ukiyaku. In some areas, they are called ukimononari, ukimononari, or chiri komononari. Specifically, most miscellaneous taxes belong to ukiyaku, including waterwheel transport, port transport, liquor transport, pawnbrokerage fees, river work, net work, and those engaged in commerce, fishing, and forestry, as well as those who are required to pay a percentage of their harvest or sales. …

*Some of the terminology explanations that mention "Ukikomono-nari" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…年貢は田畑にかかる正租の本途物成（ほんとものなり）と，それ以外の山林，原野，河海などにかかる雑租の小物成に大別することができ，小物成はさらに毎年，定額でかかるものと，臨時にかかるものとに分かれるが，臨時にかかるものを浮役という。地方によっては浮物成とも，浮小物成，散（ちり）小物成ともいう。具体的には，水車運上，浦運上，酒運上，質屋冥加，川役，網役などや，商業，漁業，山林業に従事するものから収穫高･売上高の何分の1かを納めさせる何分一役に至るまで，多くの雑租はこの浮役に属する。…

※「浮小物成」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