"Jishi menkyo" refers to the exemption from "jishi" (the tax imposed on the land of the town's residential area during the early modern ages of Japan) permitted by a feudal lord, and jishi corresponded to "nengu" (the tax imposed on the land of farming villages). 地子免許(じしめんきょ)とは、近世の都市において町屋敷地にかかる地子(農村の年貢に相当する)を領主権力が免除すること。 |