Akinari - Akinari

This refers to the annual tax paid in autumn, which is the annual tax on rice fields. It is a name derived from the payment date and harvest season. The "Chihou Hanreiroku" (Regular Records of Local Governments), compiled in 1794 (Kansei 6), states, "Taxes are... the tributes paid from the fields, which are called ryo-tei (two taxes), namely autumn grain and summer tax. The term "autumn grain" refers to the autumn crop, which is the annual tax on rice fields, and the term "summer tax" refers to the summer crop, which is the annual tax on fields." On the other hand, when it came to actual tax collection, the field tax was also called autumn tax, and in a report from Tehiro Village, Kamakura County, Sagami Province dated 1843 (Tenpo 14) (Kanagawa Prefecture History, Materials Volume 8), it states that the due dates for field tax payments were summer tax by July 12th, autumn tax by September 30th, winter tax by December 28th, and the remaining amount was due on the last day of March the following year.

[Hiroyuki Monzen]

"Revised and revised Local Legends, Volumes 1 and 2, by Hisataka Oishi and revised by Nobutaka Oishi (edited by Shinzaburo Oishi, 1969, Kondo Publishing)" ▽ "Kanagawa Prefecture History, Documents Volume 8, edited by the Kanagawa Prefecture Planning and Research Department, Prefectural History Editorial Office"

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

秋に納入する年貢のことで、田の年貢のことである。納期や収穫期にちなんだ呼称。1794年（寛政6）成立の『地方凡例録』には「租税と云ハ（中略）田畑より納る貢物(ミツギモノ)のことにして、之を両税と云、即ち秋糧夏税(シウレウカゼイ)之なり、偖(サテ)此秋糧と云は秋成(アキナリ)にて田の年貢を云、夏税(カゼイ)ハ夏成(ナツナリ)にて畑の年貢を云」とある。他方、実際の徴税にあたっては畑年貢のことも秋成と言っており、1843年（天保14）相州鎌倉郡手広村の申送書（『神奈川県史』資料編8）では畑方年貢金の納期について、夏成は7月12日迄、秋成は9月30日迄、冬成は12月28日迄で、残金は翌年3月晦日迄としている。

［門前博之］

『大石久敬著、大石信敬補訂『改正補訂　地方凡例録』上下巻（大石慎三郎校訂、1969・近藤出版社）』▽『神奈川県企画調査部県史編集室編集『神奈川県史　資料編8』』

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