翻刻
罷越也千本通り裏門ゟ入右へ下り候所外繋之右之所西側ニ曽我喜左衛門
同弥平治と表札出有之候致案内候処座敷へ通し暫時有之
喜左衛門被帰候而被出逢候一通り之挨拶共いたし扨小山郷中之義委細
及物語候処逐一致承知候何分此義ハ寛文以来之定免と申事ニ候へハ
暦代之格式ニ成来候事故いか様百姓共ゟ願候ても容易ニ見掛之義御取上ハ
難被成筋と奉存候堂上方其外ニも見掛之義御取上無之格式可有之と
奉存候尚又仲間とも相談仕其筋功者成ものへ委相尋従是可得其意候
保土申御聞及之通小山郷之義ハ高六百五拾石之所内神領五百六拾壱石四斗
四升五合有之残八拾石余ハ此御方ゟ御世話被成候宝鏡寺宮を始冷泉殿其外
北野松梅院大徳寺等合而八本所有之候大野郷高三百石之所内弐百五十石
余神領都合神領八百拾七石余有之候此内小山百姓下地所持仕候
田地ハ四百拾六石余ニ而残四百石余ハ賀茂郷中所持之下地ニ御座候右四百
拾六石余之高ニ而納米弐百五拾四石余定免ニ納来候ならし見候ヘハ
六歩一厘ほとニ相当申候尤此内高成と申田地二十七ケ所程も有之納米
三拾六石余有之候数年来右之通ニ御座候高成と申義外々ニも有之義ニ
御座候哉勿論此田地之義ハいつれも大キ成田ニ而高成ニ納候ても余慶有之候
事故高成ニ納候事と存候右之ケ所当社御修覆籾とか或ハ一統ニ罷納
申事ニ候へハ見掛ニ致候ても又ハ少々免を遣しても乍気毒事済候へとも
社家分銘々少分之内へ致配分一石弐石或ハ五斗三斗程ツヽ割合
有之田地之義も七ツ八ツも有之五ツも有之右之通高成も有之段別ニ
納米候故殊之外難渋ニ存候其上百姓共申候通以前ハ百姓数百人余も有
之候処及衰微只今漸四拾人余ニ成候故田地手余り作事候由申候へ者此後
次第ニ左様ニ成行ニ而ハ神領相続も無心元存候彼等か申口ニ而ハ仮令当年見取ニ致
遣しても勝手宜敷田地ハ精出し作不勝手之田地ハ手も難廻り捨作りと申
様ニ致候てハ何共迷惑ニ候故何分外々ケ様之格も可有之哉或ハ百姓格別ニ
減候へハ御願ニても申様之時宜ニも候哉御内談之上賢慮も借申度義故打明シ
得御意候段申候処成程委細承申候兼而起顕物語ニ而承及申候ケ様ニ申候へハ
各様方思召もいかゝ慮外ニ候へとも僅計之御知行之内少ても減候而ハ御難渋
之義奉察候高成と申義も此方支配地ニも有之候尤田地ニハ無之候へとも東
脇縄手ホント町祇園辺ハ皆々スクミニて御座候此義ハ何方ニも有之義ニ
御座候其田地格別広候故之義ニ御座候惣ならし六歩一厘と申ハ高免と
申にても無之候此方支配ニも鼻からけ辺下ノ冷泉様相合ニ少々有之候
六ツ五歩程かと覚へ申候其外壬生辺東寺辺ハ大方七ツ八ツほどニも
納申候小山郷之義も先上田ニ而宜所と承申候丈之不入所故か一段と申て三段も
有之所御座候由承申候百姓共近年致衰微五斗も高之有之田地ニ作徳之
弐石も有之候を弐石之作徳ニ高五斗之内弐斗程付候て外へ譲渡し候故不
存寄町家或ハ堂上方等ニ高漸弐斗か三斗ニ而三石も四石も被納候
方有之由ニ御座候何分思召之趣委細承知仕候とかく年久敷定免之義ニも
現代語訳
（前頁より続き、曽我喜左衛門宅への訪問）
千本通りの裏門から入り、右に下ったところ、外繋ぎ（玄関外の控えの間）の右側、西側に「曽我喜左衛門・同弥平治」と表札が出ていた。案内を乞うたところ、座敷へ通され、しばらく待つと喜左衛門が帰宅して対面した。一通りの挨拶を交わした後、小山郷中の件について詳しく話したところ、逐一承知したとのことで、「何分この件は寛文以来の定免（じょうめん）ということであれば、歴代の格式となってきた事柄ですから、いかに百姓たちから願い出があっても、容易に見掛け（みかけ・免の変更）を取り上げることは難しいと存じます。堂上方その他においても、見掛けを取り上げない格式があるかと存じます。さらに仲間とも相談し、その方面に詳しい者によく尋ねた上で、こちらからご意向をお伝えします」との返答であった。
保土が申すには：「ご承知の通り、小山郷は総高六百五十石のうち、神領が五百六十一石四斗四升五合あり、残り八十石余は当方がお世話している宝鏡寺宮をはじめ、冷泉殿その他、北野・松梅院・大徳寺等、合わせて八本所（はっぽんしょ）が所持しております。大野郷は総高三百石のうち二百五十石余が神領で、合計神領は八百十七石余となります。このうち、小山の百姓が下地（したじ・耕作権）を所持する田地は四百十六石余であり、残り四百石余は賀茂郷中（かもごうちゅう）が下地を所持しております。右四百十六石余の高に対して納米二百五十四石余を定免として納めてきた実績を平均して見ると、六歩一厘（約61％）ほどに相当します。もっとも、この中に『高成（たかなり）』と申す田地が二十七か所ほどあり、納米三十六石余があります。数年来この通りでございます。高成という義は他にもある事柄でしょうか。もちろんこの田地はいずれも大きな田であり、高成に納めても余慶（ゆうけい・余剰の利益）がある事故、高成に納めることになっていると存じます。右の箇所が当社の御修覆籾（おんしゅうふくもみ）として、あるいは一統して納めるという形であれば、見掛けにしても、または少々免を遣らしても（引き下げても）、恐縮ながらことが済みますが、社家の各分ごとに少額ずつ配分され、一石・二石、あるいは五斗・三斗ほどずつ割り当てられており、田地の中にも七ツ（七割）・八ツ（八割）のものも五ツ（五割）のものもあり、右の通り高成もあるので、別々に納米しなければならず、殊のほか難渋に存じます。その上、百姓たちの申すところでは、以前は百姓が数百人余りもいたが、衰微して今は漸く四十人余になったため、田地が余り気味で耕作しているとのことで、このまま次第にそのようになっていっては、神領の存続も心もとなく存じます。彼らの申し口では、仮令（たとえ）今年見取り（みとり・実地検見による課税）にしてもらっても、都合の良い田地は精を出して作り、都合の悪い田地には手も回らず、粗末な耕作になってしまうので大変迷惑である。何分、他に同様の格式もあるかもしれないし、あるいは百姓が格別に減ってきたのであれば願いを申し上げる時宜かもしれないと存じ、内々にご相談の上、賢慮をお借りしたいとの意図から、打ち明けてご意見を伺った次第です」と申したところ、「なるほど、詳しく承りました。以前から噂（起顕の物語）としても伺っておりました。このように申せば、皆様方のお考えもいかがと、失礼ながら、わずかばかりの御知行のうちから少しでも減ってはご難渋のことと察し申します。高成と申す義も、こちらの支配地にも（類例が）ございます。もっとも田地ではございませんが、東脇縄手・ホント町・祇園辺はみな『スクミ（縮み）』でございます。この義はどこにもある事柄でございます。その田地が格別に広いためでございます。総ならしで六歩一厘というのは、高免（高い税率）とは申せません。当方支配にも『鼻からけ辺』の下の冷泉様との合所（あいしょ）に少々ございます。六ツ五歩（六割五分）ほどかと覚えております。その他、壬生辺・東寺辺はおおかた七ツ・八ツほどで納めております。小山郷の義も、上田（じょうでん）で良いところと承っておりますが、丈の不入所（たけのふにゅうしょ・竹の管理地？または特別な不入の地）だからでしょうか、一段あたりと申して三段分もある所がございますとも承っております。百姓たちが近年衰微し、五斗も高のある田地に二石もの作徳（さくとく・小作料収入）があるのに、二石の作徳のある高五斗の（田地の）内、二斗ほど付けて他へ譲り渡してしまうので、知らない間に町家あるいは堂上方等に高が漸く二斗・三斗であるのに三石・四石も（の作徳を）納めている方がおられるとのことでございます。何分、お考えの趣を詳しく承知いたしました。とかく年久しい定免の義でもあり（続く）」
英語訳
(Continued from the previous page: the visit to the residence of Soga Kizaemon)
They entered through the back gate on Senbon-dōri and went down to the right, where on the western side of the outer waiting area, a nameplate reading "Soga Kizaemon / same [household] Yahei" was displayed. They were announced, shown into a reception room, and after a short wait, Kizaemon returned home and came to meet them. After exchanging the usual pleasantries, they explained the matter of Koyama-gō in detail. He acknowledged each point and responded: "In any case, since this concerns the fixed-rate tax (jōmen) that has been in place since the Kanbun era, it has become an established precedent over the generations. However much the villagers may petition, it would be difficult to readily accept a request for reassessment (mikake). I believe there are also established precedents among the court nobility and others against accepting such reassessments. I will consult further with my colleagues and make inquiries of those well-versed in such matters, and will then convey our views to you."
Hodo stated: "As you are aware, Koyama-gō has a total assessed yield (kokudaka) of 650 koku, of which 561 koku, 4 to, 4 shō, 5 gō belongs to the divine domain (shinryō). The remaining 80-odd koku is held by eight proprietors (happon-sho) under our care, including the Hōkyōji Palace, the Reizei household, and others such as Kitano, Shōbaiin, and Daitokuji. Ōno-gō has a total yield of 300 koku, of which over 250 koku is divine domain, making the combined divine domain over 817 koku in total. Of this, the田地(farmland) whose cultivation rights (shitaji) are held by the villagers of Koyama amounts to over 416 koku, while the remaining over 400 koku represents land whose cultivation rights are held by Kamo-gōchū (the Kamo community). Against the assessed yield of over 416 koku, the fixed delivery of rice (nōmai) has been over 254 koku, which when averaged out amounts to approximately 61 percent (roku-bu ichi-rin). Within this, there are approximately 27 plots of land classified as 'takanari' (high-yield or over-assessed land), yielding over 36 koku in rice deliveries, and this situation has continued for many years. Whether 'takanari' exists elsewhere, I cannot say. Of course, these plots are all large fields, and it is my understanding that because there remains a surplus even after paying the high-rate levy, the takanari payment has been maintained. If the rice from these plots were to be consolidated as repair rice (shūfuku-momi) for our shrine, or paid collectively, a reassessment or a slight reduction in the tax rate could be managed, though it would cause some inconvenience. However, since it is distributed in small amounts to individual shrine families — one koku here, two koku there, or five to or three to per allocation — and since the tax rates on these lands vary (seven-tenths, eight-tenths, or five-tenths), and since the takanari payments are made separately, we find this to be particularly burdensome. Furthermore, as the villagers say, whereas formerly there were several hundred villagers, they have declined to barely over forty people due to impoverishment, and they are now overextended in cultivating the land. If things continue to deteriorate in this way, we are anxious about the continuity of the divine domain. According to what the villagers say: even if the land were assessed by actual inspection (mitōri) this year, they would work hard on favorable fields while neglecting unfavorable ones — leaving them to poor cultivation — which would be very troublesome. Perhaps there are similar precedents elsewhere; or perhaps, since the number of villagers has declined considerably, this may be a fitting time to submit a formal petition. It was with the intention of consulting privately and borrowing your wise counsel that we have opened up this matter and sought your opinion."
To this he replied: "Indeed, I have heard this in detail. I had heard of it before through informal accounts. To speak thus — it may seem presumptuous to ask how your parties feel — but I appreciate that even a small reduction from a modest stipend causes great difficulty. Regarding takanari, there are also such cases in the lands under my administration. Although they are not rice fields, the areas of Higashi-wakinawate, Honto-machi, and the Gion vicinity are all cases of 'sukumi' (compressed or reduced plots). This is something that exists anywhere. It is because those fields are particularly large. An overall average rate of 61 percent is not what one would call a high tax rate. In the lands under my administration, there are also a few cases near 'Hanakaragake' in a jointly-held area with the lower Reizei household — I believe it is around 65 percent or so. Elsewhere, around Mibu and Tōji, most areas deliver at seven- or eight-tenths. I have heard that Koyama-gō consists mainly of superior upper fields (jōden), and yet, perhaps because it is a 'take no funyū-sho' (a bamboo administrative district with special exemption status?), I have heard there are places where one 'tan' is counted as three 'tan.' As the villagers have fallen into poverty in recent years, there are fields with an assessed yield of five to that actually produce two koku of crop revenue (sakutoku); yet they attach about two to of the five-to assessed value and transfer the land to others, so that unknowingly, townspeople or court nobles end up holding land with an assessed yield of only two or three to while delivering three or four koku. In any case, I have thoroughly understood the gist of your intentions. Given that this is a matter of a long-standing fixed-rate tax assessment..." (continued)