Tax allotment letter - Nenguwaritsukejo

Japanese: 年貢割付状 - ねんぐわりつけじょう

In the Edo period, this was a tax document sent to villages to inform them of the amount of annual tax determined by the lord's inspection before the autumn harvest. Based on this ledger, the village would determine the amount of tax each household would have to pay according to their holdings. It is also called a tax allocation, allocation, tax exemption, exemption, exemption, or sagefuda. In the early modern period, tax allocation documents were simple documents that listed the tax rate based on the village's land tax, the amount of tax, and the upper payment deadline, but around 1633-1642, the format was standardized and included the village's land tax, the amount of farmland, various taxes, taxable income, tax rate, amount of tax, small labor, and free labor, as well as the total amount to be paid and the payment deadline. In the case of territories directly controlled by the shogunate, the amount of rice to be paid, the amount to be paid in front of the brewery, and the amount to be paid in the horse-riding inn were also recorded. In addition, the shogunate's magistrate's office created a ledger of tax allocations, separate from the tax allocation letters sent to each village, and this tax allocation ledger, together with the Narikagocho and the Tax Payment Catalog, was called the Jikata Sancho (three local ledgers).
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Source : Heibonsha Encyclopedia About MyPedia Information

Japanese:

江戸時代，領主が秋の収穫前に実施した検見(けみ)によって決定したその年の年貢高を，村宛てに通達した徴税文書。村ではこの帳に基づいて，持高に応じ家ごとの年貢負担額が決定された。年貢割付・割付・年貢免状・免定(めんじょう)・免相(めんあい)・下札(さげふだ)ともいう。近世初頭の年貢割付状は村高に対する租率，年貢高，上納期限を記載した簡単なものであったが，1633−1642年頃に書式が一定となり，村高・田畑反別・諸引・有高・租率・年貢高・小物成(こものなり)・浮役(うきやく)などを記したうえ，納入総額と納入期限とが記されるようになった。なお幕府直轄領の場合は六尺給米(ろくしゃくきゅうまい)・蔵前入用・伝馬宿入用も記された。なお幕府領代官所では，各村宛ての年貢割付状とは別にその元帳ともいえる帳面の年貢割付が作成され，この年貢割付帳は成箇郷帳(なりかごうちょう)・年貢皆済目録とあわせて地方三帳(じかたさんちょう)と呼ばれる。
→関連項目年貢

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