In the castle town in Fukuchiyama which is also the old urban area, commerce and industry managed to flourish early on due to Mitsuhide AKECHI, who did not impose the Jishisen tax.
旧市街地でもある福知山の城下町は、明智光秀が地子銭と呼ばれる土地税を免除したことなどから、早くから商工業が栄えた。