This paper deals with the historical premise of the morphogenesis of "Machinami", which means uniform townscape with a row of town houses, especially in Kyoto of the Edo period. "Machinami" was proved to be originally based on equal burden of taxation imposed upon town houses' dwellers. The new taxation called "Nokiyaku" was applied in the central Kyoto in 1591 instead of imposing "Jishi". According to "Noklyaku", a town house was a. minimal unit of the taxation, which was represented by architectural elemerits such as a ridge, a gate and a pair of "Udatsu" that belonged to each town house.
