Floating business - Ukiyaku

In the Edo period, this was a type of miscellaneous tax other than the annual tax (mononari) levied on fields, farms, and houses, and was classified as part of the komononari. Taxes recorded in the Gocho (village register) and paid at a fixed amount each year were called komononari (fixed tax, jounou komononari), while taxes recorded in the Gocho Gaisho (village register), paid for a set period of time, taxes whose amount fluctuated, or taxes paid on an ad hoc basis without being recorded in the Gocho Gaisho (village register), were called ukiyaku. Almost all taxes were classified as ukiyaku, such as "something tax," "something eternity," "something bunichi," "something unjo," and "something myogaei." Some of these taxes were recorded in the Gocho and classified as komononari. In principle, komononari were not tied to the Murakataka and were placed outside the Murakataka, but in the case of the transfer of the Chigyo (stipend) to the Hatamoto, in principle, komononari were included in the Chigyo-taka and ukiyaku were not included in the Chigyo-taka.

[Sadao Kawanabe]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

江戸時代において、田畑、屋敷などに賦課された年貢（物成(ものなり)）以外の雑税の一種で、小物成(こものなり)の一部に属する。郷帳(ごうちょう)に記載して年々一定額を納めるものを小物成（定納(じょうのう)小物成）といい、「郷帳外書」に記載して年季を限って納めるもの、その納入額が増減するもの、あるいは「郷帳外書」にも記載せずに臨時的に納めるものを浮役という。何々役、何々永、何々分一、何々運上、何々冥加永(みょうがえい)などというものがほぼ浮役に属する。これらのもののなかには郷帳に記載されて小物成に属するものもある。小物成は村高に結ばれず、村高の外に置かれるのが原則であるが、旗本への知行(ちぎょう)渡しの節、小物成は知行高に入れ、浮役は知行高に入れないのが原則であった。

［川鍋定男］

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