Gunto - Gunto

One of the publicly-distributed rice tributes under the Ritsuryo system. It was set up for each district, and the ritou rice tributes were used to cover the various expenses of the provincial and county offices. There are two theories about the origin of the district rice tributes: one is that it dates back to the time of the kuni no miyatsuko (provincial governors) before the Ritsuryo system, and the other is that it was separated from the regular tax tributes after the Ritsuryo system was established. Details of the income and expenditure are known from the district rice tributes of Echizen Province in 732 (Tenpyo 4) and the district rice tributes of Harima Province (year unknown). The amount of rice tributes is smaller than the regular tax rice tributes, and the expenditures are diverse, including food for messengers, food for the patrols of the provincial governors, and soil trade fees. For this reason, in 712 (Wado 5), due to a shortage of district rice, a portion of the large tax was set aside to supplement the district rice tributes. In 734, it was mixed into the regular tax along with other miscellaneous official rice and disappeared.

[Hiroshi Terauchi]

"The Origin of Gun-in (Gun-in)" by Sonoda Koyo (included in "Japanese Political and Social History Research, Volume 2," edited by the Commemorative Committee for the Retirement of Professor Kishi Toshio, 1984, Hanawa Shobo)" ▽ "Research on the History of Local Finances under the Ritsuryo Code, by Yamazato Junichi (1991, Yoshikawa Kobunkan)"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

律令制下の公出挙稲(くすいことう)の一つ。郡ごとに置かれ、その出挙利稲(りとう)で国郡衙(が)の諸経費をまかなった。郡稲の起源については、令制前の国造(くにのみやつこ)の時代にまでさかのぼるという説と、律令体制成立後に正税(しょうぜい)から分かれたとする説とがある。収支の詳細は、732年（天平4）の越前国(えちぜんのくに)郡稲帳や年次不詳の播磨国(はりまのくに)郡稲帳から知られ、出挙量は正税出挙稲に比べて少なく、支出は伝使食料(でんしじきりょう)、国司部内巡行(じゅんこう)食料、土毛交易価料(どもうこうえきかりょう)など多岐にわたっている。そのため、712年（和銅5）には、郡稲乏少のため大税の一部が割き取られて郡稲の補充がなされている。734年、他の雑官稲(ぞうかんとう)とともに正税に混合されて消滅した。

［寺内　浩］

『薗田香融著「郡稲の起源」（岸俊男教授退官記念会編『日本政治社会史研究　中巻』所収・1984・塙書房）』▽『山里純一著『律令地方財政史の研究』（1991・吉川弘文館）』

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