Small items - Komononari

A general term for miscellaneous taxes in the Edo period. In contrast to the Honnengu (main tax) levied on the main fields, the other miscellaneous taxes were called Ko-nengu (small tax). They can be broadly divided into taxes on forests, wilderness, and rivers and seas, such as mountain tax, field tax, rice tax, pond tax, riverbank tax, tea tax, and lacquer tax, and taxes on commerce, industry, and other businesses, such as waterwheel transport, wholesaler transport, gun transport, and sake shop transport. There are so many types and names that it is said that "in every province and place, there are so many names that it would be difficult to list them all" (Jikata Hanreiroku). Some taxes were paid a fixed amount every year, and in addition, there were taxes called Ukiyaku (floating taxes) that were paid for a limited period or on an ad-hoc basis.

[Akira Yoshinaga]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

江戸時代における雑税の総称。本田畑に課せられる本途物成(ほんとものなり)（本年貢）に対して、それ以外の雑税を小物成（小年貢）とよんだ。主として山年貢、野年貢、野手米(のてまい)、池役、河岸役(かしやく)、茶年貢、漆(うるし)年貢などの山林、原野、河海に対する課税と、水車運上(うんじょう)、問屋運上、鉄砲運上、酒屋運上などの商工業やその他の営業に対する課税に大別できる。その種類と名称は、「国々所々ニ而其名目夥(てそのめいもくおびただ)シク有テ、其品々書尽シ難ケレバ」（地方凡例録(じかたはんれいろく)）といわれるほど多い。毎年一定額を納入するものと、それ以外に浮役(うきやく)といわれて、年季を限ったり、臨時に納めるものがあった。

［吉永　昭］

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