Refers to landowners in the Song Dynasty of China. Originally, it meant someone who lived in their domicile. When the Tang Dynasty's Dual Tax Law was implemented, peasants were registered in the household register based on their current place of residence, the domicile principle was abolished, and the landowner was made the head household and paid the Dual Tax together with the migrant guest households. Later, household taxes were allocated based on land, and only the head household was responsible for the tax. This situation was confirmed in the Song Dynasty, when household statistics made a clear distinction between head and guest, and head households, also known as tax households, paid both taxes, while they were divided into five classes and were assigned duties according to their rank. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
中国,宋代の土地所有者をいう。元来,本籍地に居住する者の意。唐の両税法施行のとき,農民は現住地主義により戸籍に登録されることになり,本籍地主義はくずれ,土地所有者が主戸とされ,移住者の客戸とともに両税を負担した。のち戸税が土地を基準にして割当てられるようになって,主戸だけが税負担者となった。宋代にこの状態が確定され,戸口統計は主・客を明確に区分し,主戸は税戸ともいわれて両税を負担する一方,5等に分けられ,等級に応じて職役を課せられた。
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