Sondenho - Sondenho

Japanese: 損田法 - そんでんほう

In ancient Japan, the Ritsuryo state imposed tax exemption measures on damaged fields. Damaged fields were farmable fields that became unripe after sowing due to disasters (see figure). Details of these fields and tax revenues were recorded in tax books by kokushi every year and reported to the central government via tribute envoys. At that time, the most important issue, along with the disposal of unripe fields, was how to grasp the actual condition of damaged fields and how to exempt them from taxes. (1) Exemption of Damaged Fields by Household The Suihanjo of the Fuyakuryo (Fuyaku-ryo) stipulates that for kubunden, the core of the Ritsuryo rice field system, the land area per household is set at 10%, and households with losses of 5% or more are exempt from tax, households with losses of 7% or more are exempt from tax and tribute, and households with losses of 8% or more are exempt from tax, tribute, labor, and miscellaneous labor (taxes). The kokushi is to investigate the actual condition, record it in detail, and submit it to the Dajokan.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

日本古代，律令国家の損田に対する租税免除措置等の処分法。損田とは耕作可能な堪佃田（かんでんでん）のうち，播種後に災害などで不熟田化した田地をいう(図)。それら諸田と収租の明細は，毎年国司により租帳に記載され，貢調使に付して中央に報告されたが，その際，損田の実状把握とそれに対する租税免除をいかにするかが不堪佃田の処分とともにもっとも重要な問題であった。(1)戸別損田の損免法　賦役令水旱条には，律令田制の基幹である口分田について，戸別の田積を10分とし，損5分以上戸は租，損7分以上戸は租･調，損8分以上戸は租･調･庸･雑徭(課役)をそれぞれ免除(見不輸)とし，国司はその実状を検し，詳細に記録して太政官に上申することが定められている。

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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