taxable rice field (ritsuryō system)
Historical term referring to rice fields subject to taxation under the ritsuryō legal codes of ancient Japan.
Under the ritsuryō system, a portion of the harvest from taxable rice fields was paid as tax.
Compound of 輸 (transport, pay), 租 (tax, tribute), and 田 (rice field). The exact historical derivation is uncertain; the term is associated with the ritsuryō legal system.