Fudoso - Fudoso

During the Ritsuryo period, the Shozei (regular tax), which was the basic source of finance for each province, was classified into three types: immovable grain, movable grain, and rice for public use. Among these, the storehouses that stored immovable grain were called immovable storehouses. It was established in 708 (Wado 1). Immovable grain was prepared for future expenditures in emergencies, and storehouses were built at the rate of one per county, and the keys were kept by the central government as a rule. Calculated from the tax books of each province in the 730s, the ratio of immovable grain to the total Shozei was a high rate of just under 54%, although it differed from province to province. In 740 (Tenpyo 12), due to reasons such as grain spoilage, the immovable storehouses were opened and used for general expenditures, and it seems that from that time the keys were kept by the provincial governors, but in 763 (Tenpyo Hoji 7), they were returned to the central government's care.

[Toshiya Torao]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

律令(りつりょう)時代に、諸国の財政の基本的な原資であった正税(しょうぜい)は、不動穀・動用穀・出挙(すいこ)稲の3種に分類されたが、このうち不動穀を収納する倉を不動倉という。708年（和銅1）成立。不動穀は将来の非常の際の支出に備えたもので、その倉は1郡に1個の割でつくられ、鍵(かぎ)は中央政府で保管する原則であった。730年代の諸国の正税帳から算出すると、全正税に対する不動穀の比率は、国郡ごとに異なるが単純平均で54％弱の高率であった。740年（天平12）には穀の腐敗などの理由で不動倉が開かれて一般の支出に転用され、このときから鍵は国司の保管となったらしいが、763年（天平宝字7）ふたたび中央政府保管に戻った。

［虎尾俊哉］

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