One of the tax collection methods in the Edo period. The reading "tsuchimen" comes from a letter written by Nagaakira Asano of the Hiroshima Domain in 1620 (6th Genna era). While the "kemidori" tax collection method was based on a crop survey for the year, this method was a method of determining annual taxes based on the quality of the soil. The Kumamoto Domain wrote about this domen, "We carefully observe the condition of the fields and the land, and determine the amount accordingly." The Tosa Domain also wrote, "We generally determine the amount of exemption for each village according to the quality of the land, and also set a limit of five or three years, and determine the exemption in the spring based on the harvest of the village. This is called domen." Source: Heibonsha World Encyclopedia, 2nd Edition Information |
江戸時代の徴租法の一つ。〈つちめん〉と読むことについては,1620年(元和6)広島藩浅野長晟(ながあきら)書状に〈つちめん〉と見えることによる。検見取(けみどり)が当該年の作柄調査を前提とした徴租法であったのに対し,土壌の善悪を基準に年貢を定める方式。熊本藩ではこの土免について〈御土免は田畑共に地味之位をよく見届け,反別相応に相極め申したく候〉としており,また土佐藩でも〈土地の厚薄にしたがい,何村の免は何ッ成と大抵は定め置き,なおまた,五年三年を限り,その村の豊凶を見合せて春のうち免究め仕り候,これを土免と唱え申し候〉としている。
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