Kyoto

Japanese: 京済 - きょうせい

In the Middle Ages, each feudal lord would pay taxes such as danmei (rice tax) and dansen (salary tax) in Kyoto, rather than on-site. This practice was also seen in the Kamakura period, but became common only after the Northern and Southern Courts period, and is the opposite concept to kokusai (national tax). The Kyoto tax system, which was adopted when collecting national levies such as dansen under the Muromachi shogunate, spread in scope through the relationship between the shogunate, shugo, and forces directly under the shogun (the Tosanhokoshu, certain temples, shrines, and nobles). The shugo were the ones who actually collected the shogunate's various taxes, and the entry of shugo envoys into their territories was legally permitted under the shogunate's ruling system. The feudal lords of the territories were keen to prevent these shugo envoys from entering their territories at all costs.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

中世において段米，段銭などの課役を各領主が現地ではなく京都で納入すること。鎌倉時代にも散見するが，一般化するのは南北朝期以降で，国済の対概念である。段銭など室町幕府下の国家的賦課徴収に際して採用された京済制は，幕府，守護，将軍直属勢力(当参奉公衆，特定の寺社･公家)三者のかかわりの中で広範化する。守護は幕府諸賦課の実際の徴収者であり，守護使節の入部は幕府支配体制の中で法的に認められていた。所領の領主諸層にとっては，この守護使入部はぜひとも阻止したいことであった。

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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