| Kujisen was virtually collected for each title; therefore, for the city residents, taxes were collected by the titles of munebetsu sen (household tax), jishi sen (land tax), and mabechi sen (building and land tax), and for the market, taxes were collected by ichiba sen (marketplace tax), and zayaku sen (guild tax). |
ただし、実際の公事銭徴収は名目別に行われ、都市の住民に対しては棟別銭・地子銭・間別銭など、市場に対しては市庭銭・座役銭の名目で徴収された。 |