Takagake Sanyaku

Japanese: 高掛三役 - たかがかりさんやく

In the Edo period, additional taxes levied according to the village tax rate in rural areas were called takakakemono. The three types of taxes levied on rural areas under direct control of the shogunate (tenryo) were called takakakesan'yaku (three types of taxes). They were the denba-yaku tax, which was used to cover the cost of post stations along the five main roads, the kuramae tax, which was used to cover the maintenance costs of the Edo Asakusa rice storehouse, and the rokushaku-yaku rice tax, which was used to feed the shogunate's kitchen laborers. They are also simply called san'yaku. From the end of the 17th century, the shogunate imposed the same tax rate nationwide and had them paid along with rice tax. In the daimyo and hatamoto territories, instead of the san'yaku, takakakemono were rice and rice tax, which were used to replace the laborers who had been conscripted for labor in castles and camps, and rice bran and straw as horse feed, but the types and quantities differed depending on the ruling lord.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

江戸時代において，農村の村高に応じて賦課される付加税を高掛物といい，とくに幕府直轄地(天領)農村に課せられた，五街道宿場費用に充てる伝馬宿入用，江戸浅草御米蔵維持費に充てる蔵前入用，幕府台所人夫の給米に充てる六尺給米，の3種を高掛三役と称した。単に三役ともいう。幕領では17世紀末より全国的に同じ割合で課し，年貢米金といっしょに上納させた。大名･旗本領では三役の代りに，かつて城中や陣屋の労役に徴発した人夫役の代替としての夫米･夫金，馬飼料としての糠藁代を高掛物としたが，その種類や数量は支配領主によって異なる。

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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