Kanden - Kanden

...In ancient Japan, the Ritsuryo state dealt with tax exemptions for damaged fields. Damaged fields were farmable fields that became unripe after sowing due to disasters or other reasons (see figure). Details of these fields and taxes were recorded in tax ledgers by the kokushi every year and reported to the central government via tribute envoys. At that time, the most important issue, along with the disposal of unripe fields, was how to grasp the actual state of damaged fields and how to exempt them from taxes.

*Some of the terminology explanations that mention "Kantsukuda" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…日本古代，律令国家の損田に対する租税免除措置等の処分法。損田とは耕作可能な堪佃田（かんでんでん）のうち，播種後に災害などで不熟田化した田地をいう(図)。それら諸田と収租の明細は，毎年国司により租帳に記載され，貢調使に付して中央に報告されたが，その際，損田の実状把握とそれに対する租税免除をいかにするかが不堪佃田の処分とともにもっとも重要な問題であった。…

※「堪佃田」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