As for this thesis, the Tokugawa Shogunate targets the tax imposed on the tradesman in Kyoto. In a current research, it has been assumed that 6m that faces the road in tradesman's land in length is a standard of the tax. However, there is no content of which the standard of the tax 6m faces the road in length in the land right book after 1767 and the law of the town. Therefore, the conclusion of this thesis is assumed to be 'The tax in Kyoto of Edo period was unrelated to length that faced the road'. In addition, this thesis points out the thing that the tax in Edo period is imposed on the house-to-house.
