Half-imported - Hanfuyu

Japanese: 半不輸 - はんふゆ

In the Heian and Kamakura periods, this refers to the land system or the land under which temples and shrines were granted either one or half of their land tax or official duties, and the remainder was given to the provincial government. Article 1 of the 17 articles of Rokuhara Chushin from 1233 (Tenpuku 1) states that there are two types of land: "There are places where the land tax is paid to the provincial governor's family and official duties are performed by temples and shrines. There are also places where the land tax is paid to the provincial governor and official duties are performed by powerful families." An example of the latter is the so-called miscellaneous tax exemption land. Many of the miscellaneous tax exemption land of Todaiji Temple and the official tax exemption land of Kofukuji Temple, which are widespread in Yamato Province, are of this type.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

平安･鎌倉期において，所当･公事の一方ないしなかばを寺社等に免給し，残りを国衙が収める土地制度上のシステムまたはその土地を指す。1233年(天福1)の六波羅注進17ヵ条の1項に〈所当を国司領家に弁済し公事を寺家社家に勤仕せしむる所々これあり。また所当を国司に弁済し公事を権門御辺に勤仕せしむる地等これあり〉と，2型態の存在が指摘されている。後者の例としてはいわゆる雑役免田がこれにあたる。大和国に広範に存在する東大寺の雑役免田や興福寺の進官免田など多くこのたぐいである。

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