…The Jinshin land certificates were the basis for the implementation of the land-tax reform, in terms of determining the owners (i.e. taxpayers) and checking the land prices nationwide. As the land-tax reform progressed, they were replaced by new land certificates (revised land certificates) that recorded the results of the determination. The items recorded on the certificates were the owner, location, land use, land division, land price, and land tax. … *Some of the terminology used in reference to the "Revised Land Certificates" are listed below. Source | Heibonsha World Encyclopedia 2nd Edition | Information |
…壬申地券は,所有者=納税義務者の確定,全国地価の点検といった点で,地租改正実施の前提となった。そして地租改正の進行に応じて,その確定結果を記載した新しい地券(改正地券)に切り替えられていった。その記載事項は,所有者,所在,地目,反別,地価,地租である。… ※「改正地券」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 |
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