In the medieval manorial system, the manorial lord paid the next year's tax within the current year, or paid the current year's tax before the regular due date, i.e., in spring. For example, in 1255 (Kencho 7) in Ategawa Manor in Kii Province, the steward made the payer pay 50 kanmon worth of lumber as tax for the next year. Since the advance payment was made at a time when it was unclear how much harvest there would be the following year, it seems that the conditions were quite favorable for the payer. This is probably indicated by the statement in the Koyasan Documents that "The tax payment will be made from the month in which it is decided, with 100 mon plus 5 mon as interest, and it will be required to be used by September." Source: Heibonsha World Encyclopedia, 2nd Edition Information |
中世荘園制における年貢先納,すなわち荘園領主が来年度の年貢を今年中に,あるいは今年の年貢を正規の納期以前すなわち春のうちなどに先納させること。例えば紀伊国阿氐河(あてがわ)荘では預所が1255年(建長7)に,翌年の年貢分として来納50貫文分の材木を納めさせている。翌年どの程度の収穫があるのかわからない時点で先納させられるのであるから,納める側にとってそれなりの有利な条件であったとみられる。〈らいなう(来納)ハ,めされ候ハん月より,百文へち(別)に五文つゝのりふん(利分)をくわへて,九月まてのりうよう(立用)を申され候へし〉と《高野山文書》にあるのは,それを示しているのであろう。
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