It is also simply called "Kaisai Mokuroku." In the Edo period, this was one of the three local (jikata) ledgers (→gocho, nengu tsukesho) used for collecting annual taxes, and was a receipt for annual tax collection. When the feudal lord decided the annual tax for a village, he notified the village with the tribute allocation document, and the village paid the tax in several installments according to the document. When the payment was completed, the magistrate handed the villager a Kaisai Mokuroku, which detailed the payment process. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
単に「皆済目録」ともいう。江戸時代,年貢徴収のための帳簿である地方 (じかた) 三帳 (→郷帳 , 年貢割付状 ) の一つで,年貢請取証。領主は一村の年貢を決定すると,年貢割付状をもって村方に通達し,村方はその割付状に従って年貢を数度に分割して納入した。納付が終了すると,代官は納入過程の明細を記した皆済目録を村方に渡した。
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