Tax office - First

One of the government offices established in kokuga (provincial government offices) during the Heian and Kamakura periods. It is also written as Seisho. In the 9th century, "tokoro" (offices) began to be established as divisions of labor within the kokuga system, and among these, the Zeisho was tasked with collecting and managing the taxes of a province. At first, officials were appointed by kokushi (provincial governors), but gradually the position became hereditary and was passed down to local lords. In Hitachi (Ibaraki Prefecture) and Satsuma (Kagoshima Prefecture), there are samurai with the surname Zeisho. There are also examples of Zeisho being established at shrines to collect taxes and official duties.

[Masaki Watanabe]

"Yoshimura Shigeki, 'Study on the Collapse of the Kokushi System' (1957, University of Tokyo Press)" ▽ "Takeuchi Rizo, 'The Ritsuryo System and Aristocratic Governments, Part II' (1958, Ochanomizu Shobo)"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

平安・鎌倉時代に国衙(こくが)に置かれた役所の一つ。済所とも書く。9世紀になると国衙機構の分業組織としての「所(ところ)」が成立し始め、そのなかで税所は一国の租税の収納や管理を任務とした。初めは国司の補任(ぶにん)によって官人が構成されたが、しだいに在地の土豪らに世襲化されていった。常陸(ひたち)（茨城県）や薩摩(さつま)（鹿児島県）には税所を姓とする武士もみられる。また、神社にも年貢や公事(くじ)の収納をつかさどる税所が置かれた例がみえる。

［渡辺正樹］

『吉村茂樹著『国司制度崩壊に関する研究』（1957・東京大学出版会）』▽『竹内理三著『律令制と貴族政権　第Ⅱ部』（1958・御茶の水書房）』

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