Local currency - Jiguchisen

This was a temporary tax imposed by the Muromachi Shogunate on the land of merchants and industrialists living in cities such as Kyoto, as well as on their fields and rice paddies, mainly during the Nanboku-cho and Sengoku periods. It was imposed temporarily to raise funds for the construction and repair of Ise Grand Shrine, the Imperial Palace, and other major shrines and temples, as well as for the Daijo-e ceremony, but later showed a tendency to become a permanent tax. The authority to levy and exempt taxes was originally held by the court noble government, but later the Muromachi Shogunate took over the collection of taxes, and this authority also reverted to the Shogunate. The imposition and allocation of taxes was called "uta," and the frontage of houses facing the road and the area of ​​rice paddies in the capital were measured, a register was compiled, and the amount of the tax was determined by shakubetsu and tanbetsu. Local tax was often waived for merchants and industrialists under the control of powerful shrines and temples such as the regent family, monzeki, and Toji Temple.

[Ginya Sasaki]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

おもに南北朝～戦国時代に、室町幕府が京都など都市居住の商工業者の屋敷地や田畠(でんぱた)などに賦課した臨時の課税。伊勢大神宮(いせだいじんぐう)・内裏(だいり)・大社寺の造営や修理費、大嘗会(だいじょうえ)のための経費などを捻出(ねんしゅつ)するため臨時的に賦課したが、のちには恒常化の傾向を示している。その賦課・免除の権限は本来公家(くげ)政権が握っていたが、のちに室町幕府が徴収にあたったため、その権限も幕府に帰した。その賦課・割当ては「打つ」といわれ、道路に面した家屋の間口や洛中(らくちゅう)田畠の面積を測って地口帳を作成し、尺別(しゃくべつ)・段別(たんべつ)に賦課額が決定された。摂関家、門跡、東寺など有力社寺支配下の商工業者に対する地口銭は、免除されることもしばしばであった。

［佐々木銀弥］

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