National average role - Ikkoku Heikinyaku

Japanese: 一国平均役 - いっこくへいきんやく

Temporary taxes were levied from the mid-Heian period through the Middle Ages. They were uniformly levied and collected from manors and public lands (kokugaryo) within a province. The main taxes were the rice tax for the Shikinen Sengu ceremony at Ise Grand Shrine, the Imperial Palace construction tax, the Daijoe ceremony tax, and the construction tax for major shrines and temples, as well as Ichinomiya and Kokubunji temples in various provinces. The tax standard was the number of fields recorded in the Kokuga land register, and from the late Middle Ages it was limited to the number of fields recorded in the Otabumi of each province. From the Nanboku-cho period onwards, the Muromachi Shogunate took control of the right to levy and exemption, replacing the imperial power that had existed up until then, and tansen (a set of tax exemptions) for the enthronement of an emperor or for repairs to the Shogunate were levied as the average tax for the entire province. →Kokuga taxes→Related item: Temporary miscellaneous duties

Source : Heibonsha Encyclopedia About MyPedia Information

Japanese:

平安時代中期以降，中世を通じ賦課された臨時の課役(かやく)。一国内の荘園・公領（国衙領）に一律に課され，徴収された。主なものに伊勢神宮の式年遷宮に関わる役夫工米(やくぶくまい)，造内裏役(ぞうだいりやく)，大嘗会役(だいじょうえやく)，大社寺や諸国一宮・国分寺の造営役などがある。賦課基準は国衙の土地台帳記載の田数で，中世後期からは各国の大田文(おおたぶみ)記載の田数に限定された。南北朝期以降はそれまでの王朝権力に替わって室町幕府が賦課・免除の権利を掌握し，天皇の即位時や幕府の修造などのための段銭(たんせん)が，一国平均役として課された。→国役
→関連項目臨時雑役

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