Kobo Ina - Kugaito

It is also read as "Kugetou". It was a type of public rice loan (rice loan by the state) carried out during the Ritsuryo period. Kusuiko means government office, but in this case, it was named as a supplement to the income from Kusuiko rice, which was the salary of the kokushi, rather than for financial management in the provincial government offices. The government placed importance on the income from the profit rice from the public rice loan as a stable source of revenue, and in 745 (Tenpyo 17), it established Rontei rice and Kusuiko rice, and determined the amount of rice loan by grade for each province. The profit rice from Rontei rice was used to cover the central and local finances, and the profit rice from Kusuiko rice was used to make up for deficits due to non-payment of Rontei rice and other reasons, and the remaining amount was distributed among the kokushi at a certain ratio as their personal income.

This system was intended to appeal to the utilitarianism of the kokushi in managing the finances of each province, and could be considered a kind of contract system. During the Heian period, rice from the imperial court stipulated its original purpose and was seen as a major part of the kokushi's salary, which led to a trend of regarding the kokushi's position as a vested interest.

[Toshiya Torao]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

「くげとう」とも読む。律令(りつりょう)時代に行われた公出挙(くすいこ)稲（国家が行う稲の貸付）の一種。公廨とは官衙(かんが)を意味するが、この場合は地方の国衙における財政運用のためというより、国司の俸禄(ほうろく)たる公廨田からの収入を補充するものとして名づけられたらしい。政府は公出挙の利稲収入を安定した財源として重視し、745年（天平17）に論定(ろんてい)稲と公廨稲を設定、国の等級別の出挙額を決定した。論定稲はその利稲で中央・地方の財政をまかなうためのものであり、公廨稲はその利稲で論定稲の未納その他の理由による欠損の穴埋めをし、その残額を一定の割合で国司の間で配分して個人的な収入とさせるものである。

　この制度は、諸国の財政運営を国司の功利心に訴えて行おうとするもので、一種の請負制ともいえる。平安時代になると、公廨稲はその本来の使命を離れて国司の俸給の主要なものとみなされ、国司の地位を利権視する風潮を招くに至った。

［虎尾俊哉］

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