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手實
释义
手實
shǒu shí
唐代民戶戶口和佔有土地的實況記錄。唐代年終百姓將收成及田畝家產之多少,親手如實填報報鄉里,然後經鄉里造籍,經縣、州逐級上報,直至戶部,作爲國家課役賦斂的依據。到宋代,朝廷施行“手實法”。
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更新时间:2026/8/16 5:50:41