One of the tax contracting systems during the Nanboku-cho and Muromachi periods. A system in which manor lords contracted with specially contracted daikan to pay the tax. Daikan-so was also used to collect the rates (a type of tax) from the ritsubunsho (substitute offices) under the control of various government offices. After the Nanboku-cho period, when it became difficult to collect taxes through manor lords due to infringements by shugo and kokujin lords, manor lords appointed powerful local kokujin lords and shugo vassals as shomu daikan and made contracts to pay fixed amounts of tax. Meanwhile, financially struggling nobles and shrines and temples made contracts to pay daikan for specific manors with monks from Kyoto's tsukudari and Zen temples such as Shokoku-ji as a way to repay debts borrowed from usurers such as dokura, or to borrow money in advance. Source: Heibonsha World Encyclopedia, 2nd Edition Information |
南北朝・室町時代の年貢請負制度の一つ。荘園領主が特別に契約した代官に年貢を請け負わせた制度。諸官衙支配下の率分所(りつぶんしよ)の率分(一種の関銭)徴収にも代官請が行われた。南北朝以降,守護や国人領主らの侵害によって荘官を媒介とした年貢収取が困難になると,荘園領主は在地の有力な国人領主や守護被官を所務代官に登用し,定額年貢の貢納を契約するようになった。一方経済的に窮迫していた公家・社寺は,土倉等高利貸から借り入れた債務の返済,あるいは金銭前借りの手段として,京都の土倉や相国寺など禅宗寺院の僧侶らと特定荘園の代官請契約を行った。
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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