Imperial envoy of the nobility

...This refers to the temporary taxes levied by the Imperial Court, the Muromachi Shogunate, and the provincial bureaucrats and provincial governors, which were generally levied and collected uniformly across all public lands and manors in each province. Specific taxes include the rice tax for the Ise Grand Shrine's Shikinen Sengu ceremony, which takes place once every 20 years, the Dairi-zo tax for rebuilding the Imperial Palace, the Daijo-sai tax for the Daijo-sai, the first Niiname-sai after the Emperor's accession to the throne, the Nogu-zo tax and the parade and return tax for the Saigū (Saigū) who serve the Ise Grand Shrine, the Imperial envoy tax for sending nobles as offering envoys to the Ise Grand Shrine and other major shrines, and the construction tax for the large temples and shrines closely connected to the Imperial Court, such as the Usa Grand Shrine and the Kofuku-ji Temple, and the Ichinomiya (first shrine in each province). Furthermore, from the Nanboku-cho period onwards, various temporary taxes were levied as part of the national average tax, such as dansen for the emperor's accession and abdication, dansen for shogunate repairs, and dansen for the shogun's coming-of-age ceremony.

*Some of the terminology used in reference to "Kugyo Chokushiyaku" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…朝廷さらには室町幕府および各国衙･守護が賦課した臨時課役のうち，一国内の公領･荘園をとわず一律に賦課･徴収することを原則とした課役をいう。具体的税目としては，伊勢神宮の20年1度の式年遷宮にかかわる役夫工米（やくぶくまい），内裏再建のための造内裏役，天皇即位後最初の新嘗（にいなめ）祭である大嘗（だいじよう）祭挙行のための大嘗会役，伊勢神宮に奉仕する斎宮のための造野宮役および群行･帰京役，伊勢神宮その他の大社に公卿を奉幣使として発遣させる際の公卿勅使役，また宇佐神宮や興福寺など朝廷にかかわりの深い大寺社や各国一宮の造営役などがある。さらに南北朝期以降になると天皇の即位･譲位用途調達のための段銭，幕府修造や将軍拝賀･元服のための段銭など多様な臨時課役が一国平均役として賦課されるようになる。…

※「公卿勅使役」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