Fixed-term license

Japanese: 定免 - じょうめん

〘 noun 〙① To be permanently exempt from taxation. Also, the rice field. ※Daijo-in Temple and Shrine Miscellaneous Records - April 25, 1467 (Onin 1) "A fixed amount of one tou was paid to the land." ② ("Men" is the tax rate) One of the tax collection methods in the Edo period. The amount of tax was determined by averaging the harvest yield over the past five to ten years, and for a certain period of time, the fixed amount of tax was collected regardless of whether the harvest was good or bad. In the event of a major disaster such as a windstorm or flood, a measure called hamenkemi was taken to reduce the amount of tax. Collecting fixed exemptions. ※Shugiwasho (around 1676) 16 "When things are safe, fixed exemptions are good." ※Ukiyozoshi Shinkasho-ki (1688) 4 "In the autumn of the year, collect a lot, and in years of poor harvest, it is important to collect the appropriate amount of kemi . There are various ways to collect fixed exemptions ."

Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information

Japanese:

〘名〙① 恒常的に賦課を免除されること。また、その田。※大乗院寺社雑事記‐応仁元年（1467）四月二五日「定免一斗宛在所也」② (「免」は、年貢の税率) 江戸時代の徴税法の一つ。過去五年から一〇年の収穫高を平均して税額を定め、一定の年限を限って、その間は豊作・不作にかかわらず、定められた税額を徴収したもの。もし、風水害などの災害が大きい時は、とくに破免検見(はめんけみ)という処置をとって税額を減じた。定免取り。※集義和書（1676頃）一六「無事の時は定免よし」※浮世草子・新可笑記（1688）四「世中の秋にはつよくとり、不作の年にはそれそれの毛見(けみ)の大事是なり。定免(テウメン)の取かた用捨有へし」

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