| In the Riso-fumyo system, undertakers including rich people and influential farmers in local areas, who had come to be called Fumyo (a local tax manager), were appointed to the officials for collecting taxes. |
里倉負名制では、負名と呼ばれるようになった地域の富豪・有力百姓ら請負人は徴税役人に任命された。 |