Section - Kako

Under the Ritsuryo system, a person who was obligated to pay taxes was called a "Kaekkou." They were also called "Kachou," and those who did not pay taxes were called "Fukakou." The names of households were listed in the family register and the tax register, and it was recorded whether the household was obligated to pay taxes or not, and the number of households that were obligated to pay taxes and the number of households that were not obligated to pay taxes. According to the Taiho Code, Kakou was a general term for four types of households: Seitei (21-60 years old), Rochou (61-65 years old), Shochou, later Chunan (17-20 years old), and Zanshi (males with disabilities or illnesses), and Rochou and Zanshiu were called Jitei (secondary households) in comparison to Seitei. Jitei paid half of the Seitei's taxes, and Chunan paid half of the Jitei's taxes. However, the shocho in the capital were exempt from the tax and the tax was half that of the shocho in other provinces. As a result, many people from outside the capital wanted to move to the capital. In 757 (Tenpyo Hoji 1), the ages of middle-aged men and shocho were raised by one year each, and the following year the age of old shocho was lowered by one year to reduce the burden.

In addition, non-taxable entrances include men other than those in the above-mentioned ka-guchi, all women, ancestors, brothers, and descendants of those of the third rank or higher, fathers and sons of the fifth rank or higher, those of the eighth order or higher, Toneri and Shisho, and others who are exempt from taxation due to obtaining a specific official position or status. In order to avoid taxation, taxable entrances were falsely listed as non-taxable entrances in family registers and accounting books, and it is said that from the mid-9th century onwards, family registers were submitted listing 10 non-taxable entrances for 1 taxable entrance, and this is actually supported by the Awa Province family register dating to 902 (Engi 2).

[Yusuke Yoneda]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

律令制(りつりょうせい)下において、課役(かえき)負担の義務をもった者。課丁ともいい、課役を負担しない者を不課口(ふかこう)という。戸籍(こせき)、計帳(けいちょう)に戸口名を列挙するが、その戸口が課役の負担義務を有する課口か、そうでない不課口であるか、戸内における課口数、不課口数を記している。課口は、大宝令(たいほうりょう)によると正丁(せいてい)（21～60歳）、老丁（61～65歳）、少丁のち中男(ちゅうなん)（17～20歳）および残疾（障害または罹病(りびょう)の男子）の4種の総称で、老丁、残疾を正丁に対して次丁(じてい)という。次丁は正丁の課役の半分を、中男は調(ちょう)、雑徭(ぞうよう)を次丁の半分負担した。ただし京畿(けいき)内の正丁は庸(よう)を免除、調は諸国正丁の半分とした。このため、のち畿外から畿内へ移住を願う者が続出した。757年（天平宝字1）中男、正丁の年齢を各1年引き上げ、翌年老丁の年齢を1年引き下げて負担を軽減した。

　なお不課口は、前記の課口以外の男子やすべての女子、三位(さんみ)以上の父祖、兄弟、子孫、五位以上の父子、勲八等以上、舎人(とねり)・史生(ししょう)など、特定の官職・身分を得て課役を免除される者もある。課役を忌避するため、戸籍、計帳に課口を不課口と偽ることが行われ、9世紀なかば以降、課口1に対し不課口10という戸籍などが提出されたというが、実際に902年（延喜2）の年紀をもつ阿波(あわ)国戸籍はそれを裏づけている。

［米田雄介］

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