Land for rent - Yusoden

Paddy fields were subject to the payment of land tax under the Ritsuryo system. Under the Ritsuryo system, paddy fields were classified into three types depending on whether they were taxed or not: export-tax fields (fields on which land tax was paid), non-export-tax/export-land-tax fields (fields on which land tax was paid instead of land tax, such as Joden), and non-export-tax fields (fields on which land tax was not paid, such as Kan-den, Kanda, and Tera-da).

The fields designated as export tax fields included kubunden, iden, kofun, shiden, konden, and gunjishikiden (official tax fields) (the tax rate for upper rice fields was about 3% of the harvest). In the Ritsuryo state, there was a sense that all land taxes belonged to the state, but the reason for the distinction between export tax and non-export tax is that when land taxes were transferred to the general finances of the state (in reality, the kokuga, which was a local governing body), the type of land was export tax fields, and when land taxes, land tax, etc. were used for specific purposes by the state, the type of land was non-export tax fields.

[Koichi Murayama]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

律令(りつりょう)制下で田租の納入を課せられた水田。律令制下の各種水田は、その田地への課税の有無によって、輸租田（田租を納める田）、不輸租・輸地子(ゆじし)田（田租のかわりに地子を納める田。乗田(じょうでん)など）、不輸租田（田租を納めない田。官田、神田、寺田など）の三種類に分類された。

　輸租田とされたのは口分田(くぶんでん)、位田(いでん)、功田、賜田、墾田、郡司職田(ぐんじしきでん)（職分田）などである（田租率は上田で収穫の約3％）。律令国家においては、田租はすべて国家に帰属するという意識が存在していたが、そのうえで輸租・不輸租の別を設けたことについては、田租が国家（現実には地方統治機関としての国衙(こくが)）の一般財政のなかに繰り入れられる場合、その田種を輸租田、田租・地子などが国家の特定の使途に供せられる場合、その田種を不輸租田とした、という推定がなされている。

［村山光一］

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