In the middle and late Heian period, various taxes were levied through the provincial government offices. At that time, taxes consisted of official goods and temporary miscellaneous duties. Many of the temporary miscellaneous duties were derived from miscellaneous duties, such as silk thread traded by the government, silk purchased from the public, cypress bark for official repairs, rice surcharge for palace construction, and supplies to the kebiishi. From the mid-11th century, the government shifted to a system of official goods and miscellaneous public duties, and temporary miscellaneous duties such as trade goods were incorporated into both, and duties such as palace construction were changed to the average duties for one province. Source : Heibonsha Encyclopedia About MyPedia Information |
平安時代中・後期,国衙(こくが)を通して賦課された諸課役。当時の収取は官物(かんもつ)と臨時雑役からなっていた。臨時雑役には官交易糸絹,調沽買(ちょうのこばい)絹,官修理檜皮(ひわだ),造宮料加徴米(かちょうまい),検非違使供給(けびいしくごう)など雑徭(ぞうよう)の系譜を引くものが多い。11世紀半ばからは官物・雑公事(ぞうくじ)制に移行し,臨時雑役のうち交易物などは双方に編入され,造宮役などは一国平均役に変わった。
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