Sea officer - Umiyaku

…These miscellaneous taxes were broadly divided into two types: (1) small taxes in the narrow sense, and (2) floating taxes. (1) Small taxes in the narrow sense were levied on land that was not subject to land surveys, such as forests, wilderness, rivers, seas, ponds, and marshes. These included, for example, mountain taxes, field taxes, and grass taxes, which were levied based on the measured area (tanbetsu) of the land, and mountain taxes, mountain rice taxes, field rice taxes, sea taxes, and pond taxes, which were levied on the usufruct of high-rise land without specifying the tanbetsu. There were also cases where lacquer taxes, wax tax, and tea taxes were levied on the usufruct of plants growing in high-rise land. …

*Some of the terminology used in this article is related to "maritime services."

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…これらの雑税には大別して，(1)狭義の小物成，(2)浮役（うきやく）の2種が含まれていた。(1)狭義の小物成は，山林原野，河海池沼など，検地を受けない土地を対象として賦課されたもので，この中には例えば山年貢，野年貢，草年貢のように，対象地の面積(反別)を計測してこれに課したものと，山役，山手米，野手米，海役，池役などのように，反別を定めることなく，高外地の用益権に賦課したものがある。また，漆年貢，櫨（はぜ）年貢，茶役など，高外地に生育する草木の用益に対して課す場合もあった。…

※「海役」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