In the Heian period, rice fields were poor and needed to be left fallow for a year or several years to allow the soil to thrive. Under the Ritsuryo system, the land was allocated twice the area of normal rice fields, and a tax of half that amount was collected. However, in the later Engishiki, it was stated that these fields were not tax-exempt. Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information |
平安時代,土地がやせているため1年もしくは何年か休耕して地味を養う必要のある田。令制では班田にあたって,易田の場合は普通の田の2倍の面積を支給し,その2分の1の租を徴収する規定であった。しかしのちの『延喜式』では,不輸租田となっている。
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