Land tax account books used between village officers and local governors for calculating the balance of payments by allocating the land tax imposed on the village to independent farmers. |
年貢勘定帳(ねんぐかんじょうちょう)は村方と代官の間で用いられ、村請年貢を村内高持百姓に割り付けてその収支を計算したものであった。 |