Takauchibiki - Takauchibiki

Japanese: 高内引 - たかうちびき

In the Edo period, when a situation arose in which taxes should be exempted or reduced, such as when fields were devastated by disasters or the land use was changed to roads or embankments, the amount was deducted from the village tax as a "tax deductible". There are three types of tax deductible: yearly deductible, continuous deductible, and one-crop deductible. Yearly deductible is applied when the land use of the land has been changed artificially for some reason and there is no prospect of it returning to its original state, and it is made permanent as a permanent tax deductible. There are many types, such as Gokurayashikibiki, Tabata Narihiki, Tsutsumi Shikibiki, Tamei Shikibiki, and Michidaihiki.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

江戸時代，田畑が災害によって荒廃したり，道や堤に地目が変更されるなど，年貢を免除または軽減すべき事情が生じた場合，その分を引高として村高の内から控除することをいう。高内引には年々引，連々引，一作引の3種がある。年々引は，なんらかの必要があって人為的に地目変更がなされた土地など，もとに戻る見込みがない場合に適用され，永引高として恒常化されるものである。郷蔵屋敷引，田畑成引，堤敷引，溜井敷引，道代引など多くの種類がある。

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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