Official Property Rate Law - Kanmotsurippo

Japanese: 官物率法 - かんもつりっぽう

In the early 10th century, the Ritsuryo tax system was revised, and a two-tiered tax system was established consisting of kanmono (imports) mainly levied on rice fields, and temporary miscellaneous duties. Kanmono was originally the name for a collection of land-based impositions, including tax, and the imposition rate per tan was somewhat variable depending on the provincial governor, as can be seen in Articles 3 and 5 of the Owari Province Gunji and Peasants' Statement of 988 (Eien 2). This allowed the provincial governor to maximize collections depending on the year's harvest. However, in the 1040s, the tax system was revised, and although it was still called kanmono, its nature as a collection of taxes and other items was abandoned, and the imposition rate per tan of kanmono was set for each province.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

10世紀初頭に律令税制体系が改められて，田地賦課中心の官物と臨時雑役との2本建ての税制体系ができた。官物は，はじめは租を含む田率賦課物の集合体の名称であり，その反別賦課率は，988年(永延2)の〈尾張国郡司百姓等解文〉第3条，第5条にみられるように，国守によって多少変動できるものであった。このことは，国守が年の豊凶に応じて最大限の収取をなしうる手段となった。しかし1040年代に税制の変更が行われ，同じく官物といってもその内容は租などの集合体たる性格を捨て，同時に各国ごとに官物の反当賦課率が定められることになった。

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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