The purpose of this article is to investigate the historical meaning of the moratorium acts made by sengoku daimyo Gohojo in 1560. During the Middle Ages, the peasants would demand the moratorium acts at the time when the candidate succeeded to Tenno, Shogun, Lord. 1560 was the year when HOJO Ujimasa succeeded to sengoku daimyo. At that time the peasants in Gohojo ryokoku demanded that they didn't need to pay nengukuji only by money, zeni, and that they could rescind the debts, etc. These peasants' revolts prevailed over Gohojo ryokoku. Facing to these big revolts, the Gohojo couldn't but enforce the moratorium acts. They included the following contents, (1)The peasants could bring back their wives and children who had been serving their terms, (2)The peasants didn't need to pay their debts, (3)The peasants could get back their patches which had been lended for a period. But on the other hand, it could be applied in the following cases, because if the acts had been applied in these cases, Gohojo's rule of the peasants might have been destroyed, (1)Apart of nengu which was taken after by daikan and bugyo, (2)Kurazeni lended by the Gohojo, etc. And it is worth paying more attention to the fact that these acts included also the ptovision which meant that while paying nengu, the peasants could substitute rice for a half of it. The Gohojo put both tax reform and rescinding the debts into excution at the same time by these moratorium acts. This is how they could emphasize that they made wise administration for the peasants revolts. This point is the most important political meaning in these moratorium acts.

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