Tsukuda

These were directly managed fields by kokushi, gunji, and goji in kokuga territories, and by ryoke, azukaridokoro, geshi, and jito in manors. They were also called shosaku or yosaku, and were set as fertile, good quality fields. They are divided into four types based on the management style. (1) Like the directly managed fields of manors in the early Heian period, these were fields where the lord took the entire harvest without providing the peasants with wages (called ko) or food (early tsukuda). (2) These were fields where the prescribed number of rice harvests per stage was set low, and the difference between the actual harvest and the amount was considered peasant income, and the tsukuda was either entrusted to yosaku or contracted for cultivation (contracted tsukuda). (3) These were fields where the cultivation of the tsukuda was assigned to a myoyaku (a nominal tax) (myoyaku tsukuda). Among these, those for which no seeds or farm fees were provided and the lord collected the entire harvest were called 'Kara Tsukuda'. (4) Those which were treated as the same as myoden and for which taxes and public duties were collected. Although the tax rate was higher than that of ordinary myoden, they had already lost their original characteristics as 'Heiden Tsukuda'. In the sense that no taxes (Todai) were paid, Tsukuda were treated as 'Separate Land' in the inspection book, which was the lord's land register.

[Takeshi Abe]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

国衙(こくが)領における国司・郡司・郷司、荘園(しょうえん)における領家・預所(あずかりどころ)・下司(げし)・地頭(じとう)らの直営田。正作(しょうさく)、用作ともよび、地味の肥えた良田に設定された。経営形態により4種類に分けられる。（1）平安初期の荘園の直営田のように、農民に手間賃（功(こう)という）も食料も支給せず、全収穫を領主が収取するもの（初期佃）。（2）規定の段別穫稲数を低く定めて、実際の収穫量との差額を農民の所得とするもので、佃を預作(よさく)または請作(うけさく)するという（請作佃）。（3）佃の耕作を名役(みょうやく)として名田に割り当てるもの（名役佃）。このうち、種子・農料を給付せず、領主が全収穫を収取するものを空(から)佃と称する。（4）名田と同質化して、年貢・公事(くじ)を収取されるもの。ただし年貢率は一般の名田より高いが、すでに佃本来の性質を失っている（平田(へいでん)佃）。佃は年貢（斗代(とだい)）を出さないという意味で、領主の土地台帳である検注帳では「除分」扱いになっていた。

［阿部　猛］

出典　小学館　日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について　情報 | 凡例