It is recognized that "Cho" for rice field provided for in this article was a land tax imposed according to the area of rice field allotted to each farmer, which was the predecessor form of Soyocho taxes imposed under the later-established Ritsuryo system. |
ここに示される田の調とは、田地面積に応じて賦課される租税であり、後の律令制における租庸調の前身に当たるものと見られている。 |