When considering the conditions at Toji temple's Kuzeno-sho (estate) 久世庄 from the 'Nanboku-cho period through the Sengoku period, and especially when trying to understand the economic aspects of the changes which took place in the land rent (kaji-shi 加地子) system, problems concerning the nature of the the estate's tax unit holder status ("myoshu-shiki" 名主職) should first be taken up. In this essay the author reexamines the nature of the estate's "myoshu-shiki", and the establishment of which previous research has attributed to the break up of the myo system itself ; through this reexamination elucidates the estate's tax collection mechanism. Three points can be made about the "myoshu-shiki" at Kuzeno-sho. First, Toji temple created the "myoshu-shiki" to gain control of the land rent collection rights resulting from actual land possession rights and distribute the tax burden in a new way under the shoen tax collection mechanism. Therefore this "myoshu-shiki" is not a descendant of the low level "shoen" official called "myoshu" who existed under the traditional "myo" system. Second, in the early Muromachi period the larger part of the "myoshu"s were rent collectors who lived outside of the "shoen". Therefore, what Toji temple was trying to keep a continuous hold on was the direct cultivator (hyakusho 百姓) ; and only when the temple thought it necessary did it order function aries (satanin 沙汰人) to report the holders of the myoshu-shiki. Third, the "myoshu" was given documents by Toji temple attesting to his legal land posession rights of his "myoshu" status, but he was also bound to bear the water use tax (iryo 井料) and also the unpaid land tax when farmers absconded or at times of flooding or drought. However, in the latter half of the Muromachi period the kind of "myoshu" who lived outside the "shoen" decreased and those who lived on the "shoen" gradually increased, and therefore was furthered in two ways the land rent was retained by residents of the "shoen." This one was the movement of the rent collection rights from outside holders into the shoen. This tendency was in the interest of both Toji temple and the "shoen" habitants. The other tendency was the development of a new production surplus, which, despite the selling of its rent collection rights, tended to remain inside the "shoen." This was encouraged ones idealy by local cultivators (sakunin 作人), who were trying to strengthen their cultivation rights. With such an increase of local "myoshu"s the nature of the "myoshu-shiki" began to change, and from the standpoint of Toji temple tax collection became less efficient than in the early period. In response to this, the temple tried to regain control of the local "myoshu" by making him an "ukenin" 請人 (guarantor). However, even under the "ukenin" system, with the rise of "kumon" 公文 and the samurai class from the local "myoshu" population, "ukenin" lost its meaning and Toji temple's control of Kuzeno-sho steadily weakened.
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