Blue seedling book - Seibyobo

Japanese: 青苗簿 - せいびょうぼ

Under the Ritsuryo system in ancient Japan, this ledger was compiled for each province to grasp the actual conditions of planting and cultivation of each household's kubunden (rice field), rented land, etc. In May 717 (Yoro 1), the government distributed the format to each province along with other ledgers such as the Daikeicho (rice field register) and the Taichicho (rice field register). It was compiled based on the declarations from each household head, and the Daiichicho (rice field register) was to submit it to the government by the end of August. It is believed that the intention was to check the relevant ledgers for land tax, land loss, etc. to ensure the collection of land tax more reliably and to prevent fraud when reducing or exempting taxes due to natural disasters, etc.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

日本古代の律令制下において戸別の口分田，賃租田などの作付け，耕営の実態を把握するために国ごとに作成された帳簿。717年(養老1)5月に大計帳，輸租帳などの諸帳簿とともに記載様式が政府から諸国に頒布された。各戸主からの申告書をもとに作成され，大帳使が8月末までに政府に提出することになっていた。輸租田･損田などの関係帳簿と照合して，田租の徴収をより確実なものとし，自然災害等による課役減免の際の不正を防ぐ意図などがあったとみられる。

出典　株式会社平凡社世界大百科事典第２版について　情報

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