"Jishi menkyo" refers to the exemption from "jishi" (the tax imposed on the land of the town's residential area during the early modern ages of Japan) permitted by a feudal lord, and jishi corresponded to "nengu" (the tax imposed on the land of farming villages).
地子免許（じしめんきょ）とは、近世の都市において町屋敷地にかかる地子（農村の年貢に相当する）を領主権力が免除すること。