Bill of receipt - Uketori Tegata

…However, as a medieval tax receipt for official duties, the reply often takes the form of a letter of receipt, such as "shono yoken," which can be confused with a receipt for payment, and this distinction becomes ambiguous. In the early modern society, tax receipts were organized into a system of small bills issued each time a payment was made, and a list of the annual tax payment for each village given in exchange for the small bill. Ordinary receipts are often called receipt certificates or receipts for payment, and can be long, completely changing the appearance of receipts. [Hodate Michihisa]…

*Some of the terminology explanations that refer to "bills of receipt" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…ただし，返抄が中世的な年貢公事の収納証として，請取状と紛らわしい〈所納如件〉などという文言･形式をとる場合も多く，この区別はあいまいになっていく。また，近世社会では年貢収納証は年貢分納のたびごとに発給される小手形と，それと引替えに渡される村ごとの1年分の年貢皆済目録というシステムに整理され，普通の請取状は請取証文，請取手形といわれることが多く，長文にわたる場合もあるなど，請取状の様相は一変する。【保立 道久】。…

※「請取手形」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