Abstract
When taboo in “Sakuteiki” deemed worthy of a mention, it is likely to be a belief and dismissive discussion of superstitions. In this sense, the present study is a challenge to represent substantial meanings of taboos against water in the context of “Sakuteiki”. A careful consideration of the features of the water in the context reveals three crucial aspects: (1) some explanations for draining and dredging the bottom of the water, (2) aristocrats' way of life in the gardens in relation to the water in the Heian era, (3) the consistency of modern model of material circulation in the water, which support to draw the substantial meaning from the taboos, that is supplying water and draining along with the topographical features of the garden. Hence, such taboos are taken as an accumulation of empirical skills to manage water quality.