Reconsideration of the concept of "shoen-koryo-system"-Study on the structure of territorial rule and imposition about medieval shoen

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I studied the function and character of the land ledger in the Heian and Kamakura period. It became clear that the method of levy of tax differs from realistic land rule and the burden of a tax. The concept "shoen-koryo-system" cannot be denied from the fact that many tax burdens were intermingled, and it has validity from the viewpoint that the tax on the whole country(ikkoku-heikin-yaku) was materialized. But whether the concept has validity from the viewpoint realistic land rule has the necessity for reexamination.