Laborer rice - Yakubukumai

Japanese: 役夫工米 - やくぶくまい

A temporary tax imposed on manors and imperial lands in each province to cover the cost of constructing the Ise Grand Shrine during the Shikinen Sengu ceremony, which is held once every 20 years. It is also called yakubutakumai. Under the Ritsuryo system, laborers from five provinces, Ise, Mino, Owari, Mikawa, and Totomi, were used for labor, and construction costs and food for laborers were covered by sacred taxes and regular taxes. The Yafu Komai system was adopted around the time of the Shikinen Sengu ceremony of the Inner and Outer Shrines in 1076 and 1078. A certain amount was allocated to each province, and the tax was collected by Kokuga officials and the Soshi (Yakufu Koushi) under the command of the Kokuga government officials based on the Haifu (allocation ticket) which listed the number of levies and other information. Resistance from manors grew against the harsh taxation. At the end of the Kamakura period, the Shugo became involved in tax collection, and payment by money also became more common. During the Muromachi period, the right to tax and exempt was transferred to the shogunate, but the last time it was collected in earnest was in 1462, when the shrine was relocated.

Source : Heibonsha Encyclopedia About MyPedia Information

Japanese:

伊勢神宮の20年に１度の式年(しきねん)遷宮の造宮費用として諸国の荘園・公領に課せられた臨時課税。〈やくぶたくまい〉とも。律令制下では労働力は伊勢・美濃・尾張・三河・遠江の５国の役夫，造営費用や役夫の食料は神税や正税(しょうぜい)をあてた。1076年・1078年の内・外宮の式年遷宮頃から役夫工米制が採用された。国々に一定量が割り当てられ，国衙(こくが)が作成した賦課田数などを記した配符(はいふ)を基に，国衙官人や造宮使配下の催使（役夫工使）が徴収した。厳しい課徴に荘園側の抵抗も強まった。鎌倉末期には守護が徴税に関与するようになり，銭納化も進む。室町時代には賦課および免除権が幕府に移ったが，本格的な徴収は1462年の遷宮が最後。→段銭
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