税: 1000 Terms and Phrases
- 主税寮
- Shuzeiryo (Bureau of Taxation)
- 正税帳
- Shozeicho (balance sheets of tax rice)
- たばこ税
- tobacco tax
- cigarette tax
- 関税撤廃
- elimination of tariffs
- 古都税年表
- Chronology of the Old Capital Tax
- 左京税務署
- Sakyo Revenue Office
- 園部税務署
- The Sonobe tax office
- 下京税務署
- The Shimogyo tax office
- 地方税規則
- Local tax regulations
- 正税の成立
- Establishment of shozei
- 出挙の租税化
- Suiko and tax system
- 公事の租税化
- Kuji as a form of taxation
- 古都保存協力税
- The Kyoto Old Capital Preservation Cooperation Tax
- 豊益が収めた税
- Taxes that Toyomasu pays
- 多額納税者議員
- High Taxpayer Councilors
- 大石主税の弟。
- Younger brother of Chikara OISHI
- 大石主税の妹。
- Younger sister of Chikara OISHI
- 大石主税の母。
- Mother of Chikara OISHI
- 税制の抜本的改革
- drastic reform of tax system
- 地方税制について
- Local Taxation Systems
- 古都税騒動の経緯
- Timeline of the Old Capital Tax Dispute
- 調に付属した税。
- Cho-no-sowaritsumono was the subordinate tax to Cho.
- また、租税権頭。
- He also served as the chief of taxation.
- - 司税局、司計局
- Tax Bureau, Account Bureau
- 租税も参照のこと。
- Refer to Sozei.
- 備中国大税負死亡帳
- Bitchu-no-kuni Taizeifu-Shibocho
- 河内国大税負死亡帳
- Kawachi-no-kuni Taizeifu-Shibocho
- 安定した税収の確保
- The securement of stable tax revenue.
- 以下、古都税と呼ぶ。
- It is hereinafter referred to as the Old Capital Tax.
- 港税の価格が異なる。
- The price of the port dues was different.
- 京都府京都南府税事務所
- Kyoto-minami (south) Revenue Office, Kyoto Prefecture
- 主税寮(ちからりょう)
- Chikara-ryo (officials to supervise land taxes, income and outgo, etc.)
- 租税制度を再編成すること
- Reorganize the tax system.
- 庸の代替税の側面を持つ。
- The zatsuyo was effectively a substitute tax for the yo.
- 郡には課税権がなかった。
- Gun did not have the right to levy taxes.
- 大石主税良金ら十士切腹の地
- The place where Chikara OISHI, Yoshikane, and ten Ako Roshi committed Seppuku.
- 8月2日には増税案を発表。
- On August 2, a proposal for a tax increase was announced.
- 主税官となり主税局調査課。
- He was assigned to the tax bureau and he worked at the research division.
- 中京税務署 - 二条通下ル
- Chukyo Tax Office - Nijo-dori Street sagaru
- 第一款 町村有財産及町村税
- Article 1. Properties owned by towns and villages/Municipal tax
- 中央官制、税制と地方行政組織
- Organization of the centralized government and tax systems and local administrative organization
- 備中国大税負死亡帳(正倉院蔵)
- Bitchu-no-kuni Taizeifu-Shibocho (record of the dead with unpaid tax in Bitchu Province) (owned by Shoso-in Treasure Repository)
- 大蔵省に入省し、主税局御用掛。
- He entered the Ministry of Finance and was assigned to the tax bureau.
- 大税帳(だいぜいちょう)とも。
- It was also referred to as daizeicho.
- 似たような租税に運上が存在する。
- A similar tax called Unjo also existed.
- 現在の課税台帳整備に当たるもの。
- Kenchi are equivalent to today's Kazei daicho seibi (maintenance of tax registers).
- 官物(かんもつ):雑役以外の税。
- Kanmotsu: a tax on the work other than the odd-job tasks.
- ----農業奨励・租税・金銭貸借
- Encouraging agriculture, taxation, borrowing and lending money
- 室町幕府による土倉・酒屋への課税
- Taxation on the doso and sakaya by the Muromachi bakufu
- 大石主税 おおいしちからよしかね
- Chikara Yoshikane OISHI
- 国税庁は合意の存在を認めていない。
- The National Tax Administration Agency do not admit the existence of the agreement.
- 河内国大税負死亡帳(天理図書館蔵)
- Kawachi-no-kuni Taizeifu-Shibocho (record of the dead with unpaid tax in Kawachi Province) (owned by Tenri Central Library)
- 氏子・檀家の負担となる社寺の免税。
- To exempt the tax on shrines and temples as those taxes would eventually be paid by shrine and Buddhist parishioners.
- 古都税は京都市が作った条例に基づく。
- The Old Capital Tax is based on an ordinance issued by Kyoto city.
- もっとも地子免許=租税免除ではない。
- However, jishi menkyo did not mean the complete exemption from taxes.
- 個人を課税対象とする体系的な租税制度
- Methodical tax system for taxing individuals
- これらの地税をまとめて官物と称した。
- These property taxes were collectively called Kanmotsu.
- 帰国後は大蔵省に勤務し横浜市税関長。
- After he returned to Japan, he worked at the Ministry of Finance and the chief inspector of the Yokohama Custom House.
- 民部省 - 民政特に租税・財政を掌る。
- Minbusho (Ministry of Civil Affairs): in charge of civil administration, particularly tax and finance.
- 日朝間の貿易は無関税にするという通告。
- It was a notification that taxes would not be imposed on trade between Japan and Korea.
- 税は、租庸調と雑徭から構成されていた。
- Taxes were composed of so, yo, cho and zoyo.
- 帰京後、嫡男大石主税を元服させている。
- Upon return to Kyoto, he raised his son Chikara OISHI.
- 荘園・公領における租税賦課の基準となる。
- They were regarded as the benchmark for taxation imposed within shoen and koryo.
- 岡崎の京都会館はこの文観税の賜物である。
- Kyoto Kaikan Hall located at Okazaki was built owing to the benefit of this Bunkan tax.
- 薩摩藩士・税所篤倫の二男として生まれる。
- He was born as the second son of Atsumichi SAISHO, a feudal retainer of Satsuma.
- 裏門隊の大将は大石内蔵助の嫡男大石主税。
- The major captain for the back gate party was Kuranosuke OISHI's legitimate son Chikara OISHI.
- 更に雑役も次第に地税化していくことになる。
- Eventually, Zatsueki became like a property tax as well.
- 地方税規則(明治11年太政官布告第19号)
- Chihozei kisoku (the Rules for Local Taxes, Dajokan Fukoku No. 19 of 1878)
- 律令制においては、田租を租として徴税した。
- Under the Ritsuryo system (a system of centralized government based on the ritsuryo code), Denso was collected as So.
- 年貢(ねんぐ)は、日本史上の租税の一形態。
- Nengu is a Japanese historical terminology referring to a type of taxation.
- この歌を知った税所は、開発計画を撤回した。
- When SAISHO learned about this haiku, he withdrew his development plans for Hamadera park.
- 日本における近代的地方税制の祖といわれる。
- It is regarded as an origin of modern local tax system in Japan.
- 1985年4月、自治大臣は古都税創設を許可。
- April 1985: The Minister of Home Affairs approved the enforcement of the Old Capital Tax.
- このような納税形態を負名(ふみょう)という。
- This tax payment style was called fumyo.
- 租は租庸調の中では唯一の地税的な税であった。
- Under So-Yo-Cho (the tax system), only So had the aspect of land tax.
- 1884年(明治17年):大蔵少輔兼主税局長
- In 1884 Okura no shofu and Director-General of the Tax Bureau
- 皇室・公家領の支配と租税徴収の代行・諸作事。
- administration of the Court fief, court nobles, and deputies to collect tax, and so on,
- 内閣を廃し、税制を改め、宦官の制を廃する事。
- Shall dissolve the Cabinet, reform tax systems, and abolish the eunuch system.
- 1964年9月1日、京都市文化保存特別税制定。
- September 1, 1964: The Special Tax for the Cultural Preservation of Kyoto City was enacted.
- 1985年7月10日、古都税条例が施行される。
- July 10, 1985: The ordinance for the Old Capital Tax was enacted.
- それでも税が成立すると行政は大きな権能を持つ。
- Nevertheless, once a taxation system is established, the administrative organization is invested with great powers to enforce it.
- 人民は耕作地班給の代償として納税義務を負った。
- The people were required to pay tax in exchange for receiving cultivated land.
- この一本化した税は年貢と呼ばれるようになった。
- The consolidated tax came to be called nengu (land tax).
- 近江軍(弘文天皇側の軍)は税倉を焼いて逃げた。
- Omi forces (the army on the Emperor Kobun's side) fled from the castle after setting fire to storehouses.
- 初位以下の官人にも税制上一定の優遇がなされた。
- Also Kannin at Initial Rank or below were treated favorably in taxation to some extent.
- 以後は大工助・主税助・主計助・などを歴任した。
- Afterwards, he partook in various positions, such as the Daikunosuke (deputy director of the carpenter division), the Chikaranosuke (deputy director of the taxation division), and the Kazuenosuke (deputy director of the accounting division).
- (「酒税酒造税から酒税へ」の項を参照のこと。)
- (Refer to the section of 'Liquor Tax.')
- 第4条は、新しい税制の方向性を示す条文である。
- Article 4 was to orient a new taxation system.
- これら主戸が税負担に耐えかねて逃亡(逃戸)した。
- These families could no longer bear the burden of taxes and fled (fleeing families).
- このため税法は例外の措置、時限立法を設けている。
- For this reason, tax laws involve temporary legislation and exception provisions.
- いわゆる関税自主権の喪失を決定づけた一文である。
- This sentence determined the loss of tariff autonomy.
- 選挙権と被選挙権に性別と納税資格の制限を課した。
- Voting right and eligiblility to run for election were limited by gender and tax payment qualification.
- こうした租税請負の形態を負名(ふみょう)という。
- Such a system of managing the tax was called fumyo (the management of public rice fields).
- 段銭(たんせん)とは日本の中世における税の一種。
- Tansen was a form of tax in Japan's Middle Ages.
- 抽分銭(ちゅうぶんせん)とは、室町時代の輸入税。
- Chubunsen was an import duty in the Muromachi period.
- 租庸調の納税が義務づけられる輸租田とされていた。
- It was regarded as Yusoden (rice field subject to taxation) which was obliged to pay tax of Soyocho (a tax system, corvee).
- (租庸調)公民に税や労役を負担させる制度の改革。
- (Soyocho (a tax system)): A reform of a system to burden the public with tax and labor service.
- 1985年7月10日、京都市、古都保存協力税創設。
- July 10, 1985: The Kyoto Old Capital Preservation Cooperation Tax was established.
- 藩財政の事情によっては、課税が復活した事例もある。
- In some cases, exemption from tax was taken away because of the financial situation of the domain.
- 次に無関税貿易により、著しい貿易不均衡が起こった。
- Next, tariff-free trade caused remarkable trade imbalance.
- 明治になり、近代税制が確立すると地子は姿を消した。
- In the Meiji period, jishi disappeared as the modern tax system was established.
- 段米(たんまい):田畑の段ごとに課された臨時の税。
- Tanmai: temporary tax levied on each terrace of rice field.
- これらの戦功によりたびたび税減免措置を受けている。
- Thanks to these services, Totsukawa received tax reduction or exemption measures quite often.
- それを補うために行った増税は民衆の強い反発を買った。
- The tax increase that was put in place to remedy it greatly upset the citizens.
- この年の夏、市長は再び文観税を創設する声明を出した。
- In the summer of that year, the mayor made a statement of enacting the Bunkan tax for the second time.
- 1956年10月1日、京都市文化観光施設税創設実施。
- October 1, 1956: The Tax on Cultural Tourist Facilities of Kyoto City was enacted.
- また、これに付随して正税・出挙が合わせて賦課された。
- In addition to denso, shozei (rice tax) and suiko (seed rice used for government loan system) were also imposed.
- 以上の租税負担のほか、百姓は兵役の義務も負っていた。
- The peasants were also required to perform military services in addition to the above-mentioned tax requirements.
- 現代の租税制度になぞらえれば、人頭税の一種といえる。
- It can be called a kind of Jintozei if it is similar to the modern tax system.
- 租税については一括して大蔵省が担当することになった。
- Moreover, the management of the land tax was entirely entrusted to Okura-sho.
- 日露戦争の戦費調達のため、塩に課税する案が出された。
- In order to collect funding for the Russo-Japanese War, tax on salt was considered.
- これに対して政府は報復目的も兼ねた大増税を実施した。
- In response to this incident, the government dramatically increased the tax in part as retribution.
- 大正15年になされた地方税の大整理に伴い廃止された。
- It was abolished due to the large-scale reformation of local tax carried out in 1926.
- 1988年3月31日京都市は古都保存協力税を廃止した。
- March 31, 1988: Kyoto City abolished the Old Capital Preservation Cooperation Tax.
- そのための原料調達などの必要経費は正税から捻出された。
- The necessary expenses for the production, such as material costs, were subsidized by shozei (rice tax stored in warehouses of provincial offices).
- 彼らによる私出挙は、私的租税の一つとして存続していた。
- The Shi-Suiko managed by them had been maintained as private land tax.
- 財政再建の一番の要因は上米令と増税によるものであった。
- The main causes of the financial reforms were agemairei (a system established within the Kyoho Reforms, which ordered daimyo to pay a certain amount of rice tax and instead allowed them to shorten the obligatory stay of 1 year in Edo to 6 months for sankinkotai [a system under which feudal lords in the Edo period were required to spend every other year in residence in Edo]) and tax increases.
- 9月19日に大石主税・間瀬久太夫らとともに江戸へ下向。
- On September 19, Nobukiyo went to Edo together with Chikara OISHI, Kyudayu MASE, etc.
- また、税の免除も行われなかったため極限の状態であった。
- There was no exemption from tax for them, so they lived in extremely poor conditions.
- 地方でも、朝廷の税収確保のため、国司の権限を強化した。
- Also, in the provinces, the authority of Kokushi was enforced in order for the Imperial Court to ensure the tax revenue.
- 太閤検地以降、地租改正まで石高に応じた課税が行われた。
- Taxation on land was implemented according to kokudaka from the time of Taiko kenchi (the land survey by Hideyoshi TOYOTOMI) until the land-tax reform in the Meiji period.
- 所当(しょとう)とは、中世の田畠にかけられた租税のこと。
- Shoto was the tax levied on paddy fields and dry fields in the Medieval period.
- 1988年3月31日、京都市は古都保存協力税を廃止した。
- March 31, 1988: Kyoto City abolished the Kyoto Old Capital Preservation Cooperation Tax.
- 府県会は府県の予算と税の徴収に関する議定の権限を持った。
- Prefectural assemblies had the power to confer and agree on their budgets and tax collection.
- このため,税回避のための浮浪や逃亡,偽籍などが頻発した。
- As a result, vagrancy, escape, false registers and others were prevalent among people for tax avoidance.
- 律令制が衰退した平安時代中期以後、従来の税制は崩壊した。
- After the Ritsuryo system (a system of centralized government based on the ritsuryo code) declined in the middle of the Heian period, the previous tax system deteriorated.
- 父は主税頭(一説に雅楽頭)春道新名(はるみちのにいな)。
- His father was HARUMICHI no Niina, Chikara no kami (Director at the Bureau of Taxation), but there is another theory that regards him as Uta no kami (Director of the Bureau of Music).
- 寺を集めた目的は、税の徴収の効率化と京都の防衛であった。
- The purpose of bringing temples together in this district was to levy taxes efficiently and defend Kyoto.
- また、寺社領内では政府の徴税権も及ばなかった(諸役不入)。
- In addition, in the areas of temples and shrines, the right to collect taxes by government was also not admitted (shoeki funyu [refusal of many obligations]).
- 一、応重禁制主計主税二寮官人称前分勘多求賂遺抑留諸国公文事
- 一,応重禁制主計主税二寮官人称前分勘多求賂遺抑留諸国公文事
- 税金を投じて私有地への大規模な植林を行うことに批判もある。
- There are criticisms for such a large-scale planting for private properties using tax.
- 土倉・酒屋の中には貴族や寺社から荘園の徴税権を担保にした。
- Some doso-sakaya took the power to levy taxes on manors as collateral from these nobles, temples and shrines.
- 幕府は納銭方と呼ばれる役職を設けてこれらの徴税にあたった。
- The bakufu formed Nosenkata (an institution for collecting taxes from moneylenders and sake breweries) and collected taxes from these institutions.
- しかし、荘園に関しては、課税のための調査も課税もできない。
- But for shoen, the state was unable to carry out such tax-related land surveys, or indeed to assess taxes at all.
- 嫡男の主税助重義も亀山城を出ているが、近江水口で自刃した。
- Munenori's legitimate son, Chikaranosuke Shigeyoshi had left Kameyama-jo Castle, but he commited the suicide in Minakuchi, Omi.
- 表門は内蔵助が大将となり、裏門は嫡男大石主税が大将となる。
- Kuranosuke was Daisho (Major Captain) for the front gate while the legitimate heir Chikara OISHI was Daisho for the back gate.
- 納銭方が御倉に租税が入った際には「請取」を幕府に送付した。
- When the Nosenkata collected the tax and stored it in its warehouse, it sent the government a 'Uketori' (receipt).
- それぞれ都に入ってくる税とその支出についての計算を行った。
- Each person at the post calculated the tax coming into the capital and the amount spent.
- 1946年、貴族院 (日本)議員(多額納税者議員)に当選。
- In 1946 was elected a Councilor of Japan's House of Lords (large taxpayer Councilor).
- 1984年7月、京都市は自治大臣へ古都税創設の申請を出した。
- July 1984: Kyoto City sent in an application to the Minister of Home Affairs for the establishment of the Old Capital Tax.
- 左記の団体から固定資産税は歳入(財政に入るお金)へ入らない。
- These institutions are exempt from paying Fixed Property Tax.
- また、同法は自治体が独自の税目を創設できる旨も規定している。
- The act also allows each local government to establish its own tax items.
- 租庸調制の崩壊に伴って、人頭税的な庸・調は徴収されなくなる。
- With the deterioration of the Soyocho system, per capita taxes such as yo and cho were not enforced.
- 2月21日に日米新通商航海条約を調印、日本の関税自主権回復。
- The new Japan-US Commerce and Navigation Treaty was signed on February 21 for Japan to regain tariff autonomy.
- 地方の行政機関は、庶民を統制して、租税を収奪する機構である。
- Local administrative bodies were responsible for controlling the common people and collecting taxes.
- 主計寮は税収(特に租庸調)を把握・監査することが職掌である。
- The job of Shukeiryo was to figure out and audit the tax revenues (especially those from So-Yo-Cho tax system).
- 同年、西郷隆盛の推挙によって大蔵大丞・租税権頭に任じられる。
- In the same year, he was appointed as Okura Taijo (Senior Secretary of Ministry of the Treasury) and Sozei Gon no kami (Provisional Chief of Taxation) by the recommendation of Takamori SAIGO.
- 燃料としては、税金の関係で液化石油ガスを使用する車両が多い。
- Many taxis use LPG as a fuel because of its cheaper tax.
- 課税に反対する側が塩の専売制を主張し、専売制が法制化された。
- Those who argued against the tax argued for the monopolization of salt, which became legislated.
- 明代になると、官田の租も税(官田税糧)と呼ばれるようなった。
- In the Ming period, the rice tax on kanden was also called tax.
- 主税寮(しゅぜいりょう)は律令制において民部省に属した機関。
- Shuzeiryo refers to an institution that belonged to Minbusho (Ministry of Popular Affairs) in the Ritsuryo system (a system of centralized government based on the ritsuryo code).
- この流れをつくる地方税制は一定の形式によらなければ成立しない。
- A local taxation system which creates this cycle cannot be established without taking a certain form.
- 古都税を創設したのは当時の京都市の市長であった今川正彦だった。
- The Old Capital Tax was established by Masahiko IMAGAWA, who was the mayor of Kyoto city at the time.
- 中世には年貢と公事と呼ばれる2つの租税体系によって構築される。
- During Japan's medieval period, a taxation system was established with nengu (land tax) and kuji (public duties).
- 租・庸・調の税制が整備され、国家財政が支えられるようになった。
- As for the tax system, taxes in kind or service were adopted and state finances started to become more stable.
- すなわち、神田は不輸租田(租税が免除された田地)とされていた。
- That is, in the laws Shinden was defined as Fuyusoden (tax-exempted rice field).
- ただし、伊勢神宮の神郡の神税は例外的に伊勢神宮が直接管理した。
- Exceptionally, however, shinzei collected from Shingun (district wherein was a sanctuary enjoying certain privileges under an Imperial charter) of Ise Jingu Shrine was managed directly by Ise Jingu Shrine.
- 宝亀7年12月、税を払うため、田を売って稲17束を得たという。
- In January 777, he sold his rice field for 17 bundles of rice plant to pay taxes.
- 当初は、各府県ごとに直接国税納付者15名より1名が互選された。
- Of the 15 direct national taxpayers per prefecture, one was elected as a High Taxpayer Councilor.
- 江戸は米中心の経済であり、税金の徴収のため表記が米で表された。
- Edo had a rice-centered economy and amount of tax collected was displayed in terms of an amount of rice.
- 楽市とは、非課税等を通じて自由な売買を可能にした市のことである。
- Rakuichi was a market, in which people were able to trade freely without any taxes.
- 収穫量の代わりに、収穫力に応じて決められた地価を課税標準とした。
- The basis of taxation was not the actual crop yield but the cash value of the land based on harvest potential.
- このように、公出挙は租税の一部として位置づけられるようになった。
- Thus, Ku-Suiko came to be recognized as a part of the land tax.
- もっとも、中には私欲のために規定以上の租税賦課を行う受領もいた。
- There were indeed some zuryo who imposed more tax than is prescribed in order to further their own interests.
- 田堵負名は、国衙への租税・課役を果たすことのみが求められていた。
- Tato fumyo was only obliged to fulfill the duties of distribution of land tax and assignments.
- 1911年に日米通商航海条約を調印し関税自主権の回復を果たした。
- In 1911, he signed the Japan-US commerce and navigation treaty and recovered tariff autonomy.
- 親友の西郷隆盛や税所篤、吉井友実、海江田信義らと共に学問を学ぶ。
- He pursued his studies with Takamori SAIGO, Tomozane YOSHII and Nobuyoshi KAIEDA.
- 一説には光圀時代は年貢比率が八公二民の超重税を強いたと言われる。
- There is an opinion that the domain imposed an extremely high nengu (the annual tax dominated in rice payments) with a tax rate of eighty percent on income under Mitsukuni's rule.
- 寄進によって税を逃れることができる家格を持っていたことが伺える。
- From this, it can be seen that Sukehira's family had the sufficiently high Kakaku (family status) to be allowed to settle the matter of taxes in exchange for donation
- 古都税を制定した京都市も学園都市であり寺社仏閣を市内に抱えている。
- Kyoto City, which established the Old Capital Tax, is not only an university city but also has Buddhist temples and Shinto shrines.
- ここでいう租とは、田畑(口分田)の収益を課税物件とした租税である。
- Here the meaning of 'So' refers to the land tax levied on the yield of the fields (kubunden [rice fields given to each farmer in the Risuryo system) as the object of taxation.
- 1429年当時、恒居倭の徴税権は宗氏ではなく早田氏が掌握していた。
- The Soda clan had the authority of tax collection over kokyowa instead of the So clan in 1429.
- こうして班給された田は課税対象であり、その収穫から租が徴収された。
- As the allotted rice land was subject to taxation, rice tax was collected from the yield of the rice land.
- 江戸時代、徴税吏の総称として、給人という語を使用することがあった。
- In the Edo period the term kyujin was also used as a general term to collectively mean a tax collector.
- 口分田を班給する代わりに租税を賦課するという支配体制をとっていた。
- The government had a ruling system that imposed tax on people who received hankyu (allotment) of Kubunden.
- この金銭に関して税務上の申告がどのようにされているか定かではない。
- It is not clear how this monetary consideration is handled for tax purposes.
- 主計寮・主税寮の算師は定員はともに2名、位階相当は従八位下である。
- Two sanshi were appointed to both the Kazueryo and Shuzeiryo, and their equivalent rank was Juhachinoge (Junior Eighth Rank, Lower Grade).
- 防犯・納税などの連帯義務を負わされた律令制下の末端行政組織である。
- It is the smallest unit of the administrative organization under the ritsuryo system which is collectively responsible for crime prevention and tax payment.
- 主税寮の名称は現在、財務省 (日本)財務省主税局に継承されている。
- The name of Shuzeiryo has been succeeded by Shuzeikyoku (Taxation Bureau) of the Ministry of Finance (Japan).
- 納税者に税を理解してもらい不満を和らげてもらうには必要な形式である。
- This form is essential for taxpayers to understand the taxation and to alleviate their discontent about the tax.
- 1982年3月、京都市財務消防委員会で文化観光税の復活が議論された。
- March 1982: The revival of the Tax on Cultural Tourist Facilities (the Bunkan tax) was discussed in the finance and firefighting committee of Kyoto City.
- 古都税の施行は古都税騒動と呼ばれる政治事件を起こした(経緯を参照)。
- The enforcement of the Old Capital Tax provoked an incident known as the Old Capital Tax Dispute (See the details below).
- 都道府県や市町村は公共サービスへの対価として住民から税金を徴収する。
- Tax is collected by prefectures and municipalities in exchange for the provision of public services.
- 所務(しょむ)とは、所領の管理(検断及び年貢・租税徴収)を行うこと。
- Shomu meant management of territory (trial and collection of nengu [main land tax levied on the peasants based on the estimated productivity of land] and sozei [single land tax or combined land tax].)
- 不輸租田(ふゆそでん)とは日本の律令制において、租税を免除された田。
- Fuyusoden was a rice field exempted from tax according to the Japanese ritsuryo system (a system of centralized government based on the ritsuryo code).
- 地租改正(ちそかいせい)とは、に明治政府が行った租税制度改革である。
- Land-tax reform refers to the tax system reform conducted by the Meiji Government in 1873.
- 具体的には郡区町村編制法、府県会規則、地方税規則の三つの法令をいう。
- More specifically, it refers to the following three laws: Gunkuchoson henseiho (the Law for Reorganization of Counties, Wards, Towns and Villages), Fukenkai kisoku (the Rules for Prefectural Assemblies) and Chihozei kisoku (the Rules for Local Taxes).
- 平安期にはいると、正税と並んで公出挙が主要な地方財源となっていった。
- Ku-Suiko became the main financial resources for local government along with Shozei in the Heian period.
- 租庸調(そようちょう)は、中国及び日本の律令制下での租税制度である。
- So-Yo-Cho (a tax system, corvee) was a tax system under the Ritsuryo system (a system of centralized government based on the ritsuryo code) adopted in China and Japan.
- 室町時代になると度々課せられるようになり、次第に恒常的税に変貌する。
- In the Muromachi period, this tax was imposed so often that it gradually transpired into a permanent tax.
- 租税や賦役の徴収が行われ、国々にはこれらを収める倉がつくられていた。
- The land tax and Fueki (tax paid in the form of labour) were collected, and each state built storehouses to store the land tax.
- 納銭方となった土倉や酒屋は一旦徴収した税を自己の倉庫に保管していた。
- The Doso and sake brewers that assumed the position of Nosenkata temporarily stored collected taxes in their own warehouse before transporting them to the government.
- 更に江戸幕府や諸藩の財政悪化による重税によって人々の生活は苦しんだ。
- People at that time also suffered from the heavy tax burden that resulted from the worsening economy of the Edo bakufu (Japanese feudal government headed by a shogun) and local domains.
- 唐に対して反抗的で納めるべき税を全く収めず自らの収入として使っていた。
- Taxes that should have been paid were never paid, and it used them as its own income instead.
- 武家役(ぶけやく)とは、鎌倉幕府・室町幕府が賦課した課税の総称である。
- Bukeyaku was a general term for taxation imposed by the Kamakura and Muromachi bakufu (Japanese feudal government headed by a shogun).
- これは公出挙または正税と呼ばれ、田租と並んで地方の貴重な財源となった。
- This interest was called public suiko or shozei, and was as important a resources as the rice tax.
- 被官化は、守護が被官国人らへ所領や徴税権などを給与することで行われた。
- Shugo carried out 'Hikanization' by providing the vassalized kokujin and others with territory and the privilege of collecting taxes and so on.
- その手本となった唐が780年に両税法を施行し既に均田制が崩壊している。
- However, the model country, Tang Dynasty introduced Ryozei-ho (taxation law in enforcement in China until the Ming Dynasty) in 780 instead of the Equal-field system that had already collapsed.
- - 租税権正、5月には駅逓権正兼任となり、太政官に郵便制度創設を建議。
- He became sozei gonnokami (the principle officer of tax), then in May, ekitei gonnnokami (the principle officer of posts) concurrently, and proposed Daijokan (Grand Council of State) to establish a postal system.
- 明治4年(1871年)9月、横浜市税関・初代運上所長官(~5年2月)。
- Kagenori served as the first director of the tax office in the Yokohama Customs from October 1871 to March 1872.
- 定員はそれぞれ1名、位階などの待遇は主計寮・主税寮と同じとされていた。
- One person was appointed to each of the posts, and their treatments, including their rank, were set to the same as those at Kazueryo and Shuzeiryo.
- あるいは農業に限らず「事業者」「納税者」と読んだ方が良いかもしれない。
- Or, they could be called 'operators' or 'taxpayers,' who were not limited to the field of agriculture.
- 道通は嘉隆と仲が悪く、木材の海上運送税などについて争っていたのである。
- Michito was on bad terms with Yoshitaka and they had been arguing over the taxes for the maritime transport of lumbers.
- 『税所次第』及び『守護職次第』から若狭島津氏の4代までの事跡が伺える。
- 'Zeisho shidai' (the Ritual Protocol of the tax office) and 'shugoshoku shidai' suggest evidence of the Wakasa Shimazu clan for four generations.
- 財政・租税一般を管轄し諸国の戸口、田畑、山川、道路、租税のことを司る。
- With administration of finance and taxes, Minbu-sho managed affairs related to families, the fields, mountains and rivers, roads, and land taxes nationwide.
- 屯倉は、直接経営し課税する地区や直接経営しないが課税をする地区も含む。
- Whether the Yamato government directly managed or not, it imposed taxes on all Miyakes.
- 地主を納税義務者とすることで、従来の村請負制度が消滅することとなった。
- By making landlords to be tax debtors, traditional village contract system disappeared.
- ほか、田租・正税出挙稲を保管する正倉、宿泊用の建築などから構成される。
- Additionally, it consisted of other elements, such as a shoso (public repository) which maintained the collection of all denso (rice field tax) and a shozei suiko to (loaned rice plant as the rice tax stored in provincial offices' warehouse) and other architectural structures reserved for lodging.
- その他にも度々柵戸の租税の一部を免除する布告を出し、慰留に努めている。
- Other official notices were issued on several occasions to exempt sakuto from a portion of their land tax, thereby comforting them.
- 正税は本来、「大税」と呼ばれて飛鳥浄御原令期の691年に登場している。
- Shozei, initially called 'taizei,' appeared in 691 during the period of Asukakiyomihararyo (the legal code of Japanese ancient state).
- - 「地方税ニ関スル法律」(大正15年法律第24号)の成立により廃止。
- It was abolished due to the 'bills related to the local government system' (Act 24 of law passed in 1926).
- 水兵を拠出しなかった戸には免税の代償に兵士の家族の扶養を義務付けられた。
- Also, households that did not offer soldiers had the obligation to support the life of the soldier's family in exchange for a tax exemption.
- また、検地帳に土地の直接耕作者を登録し、その者を租税負担の責任者とした。
- And on a cadastral register, direct cultivators on lands were registered and they were made to be persons in charge of tax burden.
- 在庁官人らは、目代の監督の下、国衙で租税収取・軍事などの実務に当たった。
- Under the supervision of mokudai, zaichokanjins undertook the practice of tax collection or military affairs in kokuga.
- The zaichokanjin dealt with tax collection, military affairs, etc. under the supervision of a mokudai in the kokuga.
- 1872年4月、大蔵大輔井上馨の推薦で租税寮七等出仕、横浜税関詰となる。
- In April 1872, he entered the service of a seventh grade official of Bureau of Taxation by the recommendation of Okura no taifu (a senior assistant minister of the Ministry of Treasury) Kaoru INOUE and worked at Yokohama Customs.
- 加治屋町に生まれたため、西郷や大久保、税所篤らは幼少期からの親友である。
- As Tomozane was born in Kajiya-machi, he had been friends with SAIGO, OKUBO, Atsushi SAISHO and others since his early childhood.
- 元禄元年(1688年)、彼女との間に長男松之丞(後の大石主税)を儲けた。
- In 1688 they had their first son Matsunojo (later known as Chikara OISHI).
- 交通の要所に番所が設置され、通行人や荷物、船舶などを検査・徴税を行った。
- Bansho were installed in the key spots for transportation to inspect travelers, baggage, and vessels as well as to collect taxes.
- 年貢・所当以外の雑税全般を呼ぶ場合と雑公事に限定して呼称する場合がある。
- In one case, it refers to miscellaneous taxes excluding nengu (annual tribute) and shoto (tax on rice field), and in another case, it's limited to statute labor.
- また、洛中及び丹波国の地の地子銭(宅地税)の永代免除という政策を敷いた。
- He also introduced a policy of exempting Rakuchu and Tamba people from their Jishisen (land-tax).
- 主計寮・主税寮・大宰府に設置され、後に修理職や木工寮などにも設置された。
- It was established in the Kazueryo (Account Office), the Shuzeiryo (Bureau of Taxation), Dazai-fu (local government office in Kyushu) and later in the Shurishiki (Office of Palace Affairs) and Mokuryo (Bureau of Carpentry).
- 「戸主として納税しているのに、女だから選挙権がないというのはおかしい。」
- It is unreasonable that even those women who pay taxes as heads of household do not have the right to vote.'
- 他、国司の生活の場である国司館、租税を収蔵する正倉などが配置されていた。
- In addition, there were other buildings called kokushi -kan where was a house of a provincial governor and a shoso (public repository) which was for keeping collected land taxes.
- 徴兵告諭に「血税」という言葉があったためとされ、「血税一揆」と呼ばれた。
- It was assumedly because the proclamation of conscription included the word 'ketsuzei' (blood tax,) and the uprising was called 'ketsuzei ikki' (blood tax uprising.)
- 土地の班給が人民一人一人に対して行われたので、課税も個人に対してなされた。
- As the cultivated land was allotted for each peasants, taxes were imposed for each individual.
- また、課税は恣意性の介入を排除して、誰に対しても同じように一律に行われた。
- Taxes were uniformly imposed on everyone by eliminating any chance of using discretion.
- これにより、租税の徴収や戸籍の作成を一律的に行うことができるようになった。
- The sanchang system enabled uniform tax collection and creation of family registers.
- 律令上、租税の中でも正税は、地方機関(国府や郡家)の主要財源とされていた。
- In the Ritsuryo codes, Shozei was regarded as the main financial resources for local administrative organizations (Kokufu and Gunke) among various land taxes.
- 具体的には租税の量を計算し、それが規定の量に達しているか監査するのである。
- In concrete terms, it was to calculate the volume of tax revenues and audit whether or not it reached the defined volume.
- また、国司の恣意を廃して、諸国の官物税率を固定化する公田官物率法を定めた。
- The central government also eliminated arbitrariness of kokushi and enforced Koden kanmotsu rippo (the law fixing the tax rate of kanmotsu, tribute) to fix the tax rate of kanmotsu in every province.
- 治承2年(1178年)には正五位下に進み、主税権助・日向国国司を歴任する。
- In 1178, he was conferred Shogoinoge (Senior Fifth Rank, Lower Grade), and successively held Shuzei no gon no suke (Deputy Director of the Bureau of Taxation) and Hyuga no kuni Kokushi (Provincial Governor of Hyuga Province).
- 土地あるいは工業・商業につき多額の国税を納める30歳以上の者の中から互選。
- These councilors were internally selected and were 30 years of age, or older, taxpayers who paid a large amount of tax for their properties or their industrial or commercial businesses.
- 課税基準は造石高あるいは酒株自体に課するものなど時期によって変動があった。
- Basis for taxation varied at different periods, such as sake brewing kokudaka and sakekabu itself.
- 雑役(ぞうやく/ざつえき)とは、平安時代中期以後に導入された租税体系のこと。
- Zoyaku (Zoeki) is the term for the taxation system introduced after the middle of the Heian period.
- つまり日本側に与える経済的ダメージが少ないからこそ無関税を唱えたことになる。
- He meant that because there would be little economic damage to Japan he proposed not to impose the tax.
- この制度の下で、班給・課税・徴兵の台帳となる戸籍・計帳の作成が可能となった。
- This system enabled the creation of the family register and yearly tax records, which were to be used as the original registers in allotting land, imposing taxes, and conscription.
- 彼らは、自分の支配地域における課税を行うための資料として土地の調査を行った。
- Some such daimyo began to conduct land surveys, which provided the data they needed in order to set up systems of taxation within their own domains.
- これを貫高(かんだか)といい、それを税収の基準にする土地制度を貫高制と呼ぶ。
- This was called Kandaka, and the land system that used Kandaka as a scale for tax revenue is referred to as Kandaka sei.
- それまでにない半済や守護請の権限を獲得し荘園への収税権をかけることができた。
- They obtained the authority to impose taxes on shoen based on new systems like hanzei (a system under which Shugo were allowed to collect half of the taxes from shoen) and shugouke (the contract system under which the owner of a shoen entrusted a Shugo to manage their shoen and pay customs).
- 長男主税は松平定直の屋敷に預けられたため、この時が息子との今生の別れとなる。
- His first son was left to the house of Sadanao MATSUDAIRA; it was the last time he saw his son.
- 関所(せきしょ)とは、交通の要所に設置された、徴税や検問のための施設である。
- Sekisho (barrier station) were facilities installed at the important points of traffic, in order to collect taxes and perform inspections.
- 公事訴訟のために滞在する垣見左内(大石主税)の後見人垣見五郎兵衛と名乗った。
- Oishi told them that he was Sanai KAKIMI's (Chikara OISHI's) guardian Gorobe KAKIMI, and he was there for a lawsuit.
- 人権擁護と税制・財政改革を唱える一方で、日清戦争では積極的に政府支持に回る。
- While asserting protection of human rights and taxation and finance reforms, Teikokuzaiseikakushin kai enthusiastically supported the government during the Japanese-Sino War.
- 「地方税法」は、地方自治体が住民から徴収できる税のかたち(税目)を定めている。
- The 'Local Tax Act' stipulates tax items on which a local governments can impose taxes.
- 本来や政府を経由して官司や寺社に給付された租税を直接搬入させたことに由来する。
- It originated when the government made the tax payers directly transport their land taxes (rice) to the government officials and temples and shrines through the government.
- 百姓は請作面積に応じた納税責任を負うが、移動居住の自由を有する自由民であった。
- Hyakusho were responsible for tax payment according to a contract farming area, but they were free people having the freedom to move and to choose a place to live.
- 官奴婢の一部は徴税を代行していたために、地方の農民より裕福な者も存在していた。
- Some of the Kannuhi were richer than local peasants because they collected taxes as a proxy.
- 室町幕府は土倉に対し、倉役(土倉役)と呼ばれる税を課し、主要財源の一つとなる。
- The Muromachi bakufu imposed a specific tax called kurayaku (also known as dosoyaku) on doso, and the tax was a major source of revenue for the bakufu.
- この2点の帳簿は、ともに出挙稲(大税)を負ったまま死去した人々の歴名簿である。
- These two registers recorded people who deceased with an obligation of paying suikoto (loaned rice plant) (Taizei [the rice tax stored in provincial offices' warehouses]).
- 口分田は良民の3分の1を班給されたが、私業を営むことも許され課税されなかった。
- Although they were given only one third of kubunden (the farm land given to each farmer in the Ritsuryo system), which was given to ryomin, they were allowed to have private businesses and were not taxed.
- 11世紀に入ると、田堵負名は官物・雑役が課税される名田経営を嫌うようになった。
- In the eleventh century, tato fumyo became reluctant to administrate the myoden because it imposed the kanmotsu and the zoyaku as taxes on them.
- 郡・郷・保・条の内部では、田堵負名や別名らが国衙への租税納入を請け負っていた。
- In the organization of such Gun, Go, Ho, and Jo, the tato fumyo or the bechimyo contracted for the payment of land tax to the kokuga.
- そして建設のための重税や労役を義務付け、また道路用地を収用などの負担を強いた。
- He imposed heavy taxation and compulsory royaku and expropriated land for road construction.
- 1870年(明治3年)の帰国後に大蔵省に出仕して租税権頭・大蔵少輔を歴任する。
- In 1870, after returning, he joined the Ministry of Finance and served as the head of land tax and Okura no shofu (Junior Assistant Minister of the Ministry of the Finance).
- 地租改正により土地所有者は金銭によって税金を払う義務が課せられることになった。
- As a result of the Land Tax Reform, the duty to pay the tax in cash was imposed upon landowners.
- ここでは、関連する正税返却帳(しょうぜいへんきゃくちょう)についても解説する。
- In here, the related shozei henkyakucho (registers recording tax income allocation to the provinces) shall be also described.
- 地価決定後の税率見直を求める運動や新地価に基づく小作料の改訂に対する小作争議。
- A movement to request a review on tax rates after the decision of land prices, and a tenancy dispute on the revised farm rent based on the new land prices
- 事実上の地租改正終了が宣言され、残務は大蔵省租税局(旧・租税寮)に継承された。
- As the end of the Land-Tax Reform was declared, remaining works were taken over by Sozei-Kyoku (Land-Tax Bureau) (former Sozei-Ryo; Land-Tax Bureau).
- 1983年1月、臨時市議会にて共産党が審議継続を求めるが古都税条例が可決された。
- January 1983: The ordinance for the Old Capital Tax was approved in an extraordinary city assembly in spite of the request from the Communist Party to carry the bill over to the next session.
- 在家役(ざいけやく)とは、中世において在家を収取単位として賦課された租税のこと。
- 'Zaike-yaku' refers to the tax and the labor that were imposed per 'zaike' in medieval Japan.
- 経費は、高等師範学校は国庫、尋常師範学校は地方税から支払われるとした(第4条)。
- The budget for the higher normal schools was burdened by the national treasury and the one for the ordinary normal schools used local tax (Article 4).
- 律令国家は、高度に体系化された官僚組織を維持するため、安定した税収を必要とした。
- In order to maintain a highly systemized bureaucratic organization, ritsuryo kokka codes needed stable revenue from taxes.
- 耕作者ではなく、地券の発行により確認された土地所有者(地主)を納税義務者とした。
- Instead of cultivators, by ensuring through the issuing of certificate of land title, the landowners (landlords) were made to be tax debtors.
- しかし正税徴収には戸籍の作成、百姓への班田など非常に煩雑な事務を必要としていた。
- However, collecting Shozei needed excessively complicated clerical work such as forming the family register and allotting farmland to peasants (Handen).
- 新たに徴収したもの(フロー)を租といい、租を貯蓄したもの(ストック)を税という。
- So is what is newly collected (Flow), and saved So (Stock) is Zei.
- その徴税の頻繁ぶりは建武式目では土倉の保護について1条を置いているほどであった。
- The taxation was so frequent that there was an article protecting doso in the Kenmu code.
- 国司はこれら新たな税目(官物・臨時雑役)の中央への納入を義務づけられたのである。
- Kokushi were obliged to pay these newly introduced tax items (kanmotsu/rinji zoyaku) to the central government.
- 十分の一税の徴税・輸送業務や為替業務をも合わせて行い、後の銀行業の母体となった。
- They created the matrix of the later banking business, collecting tithes and providing transit and money transfer services.
- また、割拠された地域の境界には関所が設けられ、通行する人々から通行税を徴収した。
- Sekisho (checking stations) were also installed at regional boundaries with the aim of collecting tolls from people who passed the boundaries.
- これにより、公地公民制、租庸調の税制、班田収授法などが確立したと考えられている。
- The edict is thought to have established Kochi Komin sei (a system of complete state ownership of land and citizen), Soyocho taxation system and Handen Shuju ho (the law of periodic reallocations of rice land).
- これに従わないときは国税滞納処分の例により当該過料を強制的に徴収することとなる。
- If the obligated party does not obey the order, Karyo conserned is collected forcibly, following the disposition of the National Tax delinquency.
- そして9月19日 (旧暦)(11月8日)、まず嫡男の大石主税を江戸へ下向させた。
- He then sent Chikara OISHI to Edo on November 8.
- 1873年より、大蔵省租税寮を中心として地租改正の作業が本格的に進められていた。
- Since 1873, Land-Tax Bureau of the Ministry of Finance had been proceeding Land-Tax Reform in full-scale.
- 税率は40パーセントぐらいで他のアジア諸国と比べると格段に高い数値を示している。
- Tax rate in Edo era was 40 % on the revenue and this was very high when compared with those in other Asian countries.
- 同時に税の趣旨から行政が一律に納税者より徴税する形式が実情にそぐわない場合もある。
- On the other hand, depending on purpose of taxation, a form in which tax is collected uniformly from taxpayers by an administrative body is sometimes inappropriate to the real situation.
- 運上も商工業者などに課された租税であるが、その違いについては以下のような説がある。
- Unjo was also imposed on merchants and traders, and there are following views on the differences between the two taxes.
- 不輸の権(ふゆのけん)とは、荘園が国家への租税の一部またはすべてが免除される権利。
- Fuyu no ken (the right of tax exemption) was the right of shoen (manor in medieval Japan) to be exempted from all or part of the land tax to be paid to the government.
- 租税義務のともなう輸租田を主とするものであり、初期荘園(墾田地系荘園)と呼ばれる。
- Shoen were mainly Yusoden, which were rice fields subject to taxation, and known as shoki shoen (literally, shoen in initial stage).
- 中世においても、出挙は、単なる利子付き貸借にとどまらず、租税という面も持っていた。
- In the medieval Japan as well, Suiko had characteristics not only of loaning but also of land tax.
- 9世紀には広範囲の国で、公出挙と私出挙を組み合わせた租税徴収方法が模索されていた。
- In the ninth century, many provinces had examined the land tax collecting system by combining the Ku-Suiko with the Shi-Suiko.
- このように、在庁官人は租税収取のノウハウを知り、軍事にも通じた存在だったのである。
- Zaichokanjin knew how to collect taxes and were familiar with military affairs.
- このことは、口分田制度によらずとも一定の税収確保が可能となったことを示唆している。
- This suggests that a certain amount of tax became to be able to be secured without using the kubunden system.
- 税率を地価に対する一定率(3%:「旧来ノ歳入ヲ減ゼザルヲ目的」として算定)とした。
- The tax rate was calculated with a fixed rate to the value of the land; the rate was 3%; in deciding this percentage, the Meiji government figured out with 'the goal of receiving the tax revenue which was not below that of the Edo Shogunate received.'
- 明治2年(1869年)4月、燈明台掛(後の海上保安試験研究センター)・税関に兼勤。
- In May 1869, Kagenori was appointed to Tomyodaigakari (an official at the lighthouse, the present Japan Coast Guard Research Center) and additionally to the Customs.
- いっぽう、うち続く飢饉から農民の負担の軽減を図るべく、税制や貧窮対策を施している。
- On the other hand, the tax system and the rescue plan were implemented in order to lessen the burden of peasants in the time of the continuing famine.
- 大蔵省では旧師であり上司でもある田尻の知遇も得て、入省後しばらくは主税畑を歩いた。
- Tajiri, his former teacher and his boss, treated him with kindness at the Ministry of Finance, and he accumulated a wide variety of experiences in the field of tax for a time after he entered the Ministry.
- 1900年、伊藤の増税案に対して、貴族院は政友会の党利党略を理由にこれを否決した。
- In 1900, Kizokuin voted against Ito's tax increase proposal using the partisan interests of Seiyukai Party as the reason.
- この騒動は当初は嘆願目的であったが暴徒化し、郡役所に乱入し租税事務所が放火された。
- The riot was originally planned to petition but the participants turned into a mob, then they broke into a town hall and torched a land tax office.
- 徴税、警察、裁判責任者としての郡司、郷司、保司が置かれ、彼らを通じて徴税が行われた。
- Gunji, goji (local government official under the ritsuryo system), and hoji (officer governing koryo, or public land) were placed as persons in charge of tax collection, police, and trials, and tax was collected through them.
- その後、中世・近世を通じて、領主が百姓をはじめとする民衆に課する租税として存続した。
- Throughout the medieval period and the early-modern times, the feudal lords imposed the nengu on the populace including the peasants.
- 富豪層も自らの私営田を院宮王臣家へ寄進して荘園とし、国衙への納税回避を図っていった。
- Persons in the rich and powerful class contributed their private land to Ingu oshinke as manors to avoid tax obligation to kokuga.
- こうした租税収取体制を負名体制といい、この時期に始まった王朝国家体制の基礎となった。
- This kind of tax collection system was called the fumyo system and formed the basis of the system of the dynasty state which had its origin during this period.
- 土地課税が租税収取の基本原則とされるに当たり、租税体系の基礎とされたのが公田である。
- In adopting the principle of tax on land, Koden (field administered directly by a ruler) was the base of the tax system.
- 一方で年貢を五公五民にする増税政策によって、農民の生活は窮乏し、一揆の頻発を招いた。
- On the other hand, peasants were plunged into poverty by the goko-gomin (fifty percent for the government, fifty percent for citizens) system of annual land taxes, leading to frequent uprisings.
- また、官司の雑務に就いていても、白丁である限りは租庸調などの租税は免除されなかった。
- In addition, even if they worked as zatsumu (a person who did routine tasks) of government official, they were not exempt from taxes such as Soyocho (taxes in kind or seervice) as long as they were hakutei.
- 3月度の定例市議会で古都税の初年度収入を含んだ昭和60年度一般会計予算案が可決された。
- The bill of the general account budget of the 1985 fiscal year which included the first year revenue from the Old Capital Tax was approved at the regular city assembly of March.
- 数ヶ月後に結ばれた条規附録や貿易規則で定められた関税自主権などもスムーズに承認された。
- Tariff autonomy, which was prescribed in the affiliated provision and trading rules concluded several months later, was also approved smoothly.
- 関税自主権に関わる重要な取り決めが含まれていたが、大きな衝突もなく、短期間で妥結した。
- It included an important agreement related to tariff autonomy, but the negotiation was settled in a short period without serious conflict.
- 一定の租税額が確保できたことを背景として、朝廷は国司へ徴税・軍事などを委任していった。
- Against this background, the Imperial court started entrusting tax collection and military affairs to kokushi.
- 日本では、8世紀初頭以来、律令に基づいた土地支配・租税収取が政府によって行われてきた。
- In Japan, land had been controlled by the government under the ritsuryo legal codes in order to collect land taxes since the early eighth century.
- 遥任国司は、目代と呼ばれる代理人を現地へ派遣するなどして、俸禄・租税などの収入を得た。
- Yonin kokushi received his income, salary, and taxes from his deputy called mokudai who was sent to the province.
- 1477年、朝鮮王朝は恒居倭へ田租の課税を検討するが、倭寇の再発を憂慮し中止している。
- In 1477, the Korean Dynasty planned to impose denso (rice field tax) on kokyowa, but they canceled this plan because they worried about the reoccurrence of wako activities.
- 律令においては、年間20日の労役の義務があり、それを免れるために収める税が庸であった。
- Yo was the tax paid for evading the obligation to engage in 20 days labor service per year that was laid down in the Ritsuryo codes.
- 土地税の租は,課税対象確保のための農民の最低生活の保障の意味で,低率に抑えられていた。
- So of So-Yo-Cho, land tax, was kept at low rate aimed at securing the lowest living standard of a peasant so as to acquire a stable subject of taxation.
- しかし、それらを実際に支えていたのは現地で人民支配・租税収取にあたる地方行政であった。
- In reality, however, this system was supported by local administrative bodies which were in charge of ruling people/collecting tax in each region.
- 箱館戦争で土方が戦死し、それを看取った安富は、土方家宛の手紙を書いて立川主税に託した。
- After Hijikata died in the Hakodate War, Yasutomi, who was by Hijikata's side when he died, wrote a notice of Hijikata's loss and asked Chikara TACHIKAWA to forward it to the Hijikata family.
- これに対し、楠瀬は女性であるだけで、選挙権が認められないことに抗議して税金を滞納した。
- Kusunose protested against the fact that she was not allowed to vote just because she was a woman, and stopped paying her taxes.
- 酒造石高の実態を把握して課税を強化し、幕府の財政基盤を少しでも確かにすることであった。
- The purpose was to secure the financial basis for the bakufu to any extent at all by grasping the actual condition of sake brewing kokudaka and strengthening taxation.
- 他方で閔妃によってロシアに売り払われた関税権を買い戻すなど、その影響力を増していった。
- At the same time, it increased its clout by buying back the customs rights that had been sold to Russia by Empress Myeongseong.
- このため、正税及び不動穀のバランスが崩壊して、不動穀は慢性的な流出を続けるようになる。
- Because of this, the balance of the shozei and fudokoku collaped and fudokoku came to outflow continuously.
- 大宝律令の制定後、大税は民部省の監督下に置かれて708年には不動穀の制度が開始された。
- After the establishment of Taiho Ritsuryo (Taiho Code), taizei was put under the control of Minbusho (Ministry of Popular Affairs), then, in 708, the system of Fudokoku staple was put in operation.
- 官戸はだいたい徭役を免除され両税等の課税についても一定限度内で優免を得る場合がみられた。
- Guanhu were generally exempt from mandatory labor and there were circumstances in which they gained a certain degree of special exemption from some forms of taxation.
- 室町時代前後、商品経済の発達に伴って貨幣の流通が著しく増えて税の銭納化も進められていた。
- Around the Muromachi period, increasingly more money became circulated corresponding to progress in commodity economy, and use of money for paying taxes was promoted.
- この考えによると、後期王朝国家は全国的な租税賦課(一国平均役など)を契機として成立した。
- Based on this concept, it can be said that the late dynastic nation system was established corresponding to the start of national taxation (for example, Ikkoku heikinyaku [taxes and labor uniformly imposed on shoen [manor] and kokugaryo [provincial land] in a province).
- 雑徭(ぞうよう、ざつよう)は、中国及び日本の律令制下での労役の形態を取る租税制度である。
- The zoyo tax system was one in which taxes were paid in the form of labor, under the Ritsuryo system (a system of centralized government based on the ritsuryo code) in China and Japan.
- 忠常は強大な武力を背景に傍若無人に振る舞い、国司の命に従わず租税も納めなかったとされる。
- Tadatsune behaved outrageously with backing of the mighty military power and it is said he did not pay his taxes and disobeyed kokushi (provincial governor).
- 「正倉院文書」中の正税帳によると、当時の税は、稲・塩・酒・粟などを納めるのが普通である。
- According to the Shozeicho (balance sheets of tax rice) of 'Shosoin Monjo' (document collection of the Nara period kept in Shosoin), rice, salt, sake, chestnuts, are commonly paid as tax.
- 互選の方法その他は、貴族院多額納税者議員互選規則(明治22年勅令第79号)に定められた。
- The election method and other rules were stated in Kizokuin Rules for the internal selection of councilors of High Taxpayers (Imperial Edict Number 79).
- 夫人民、政府ニ対シテ租税ヲ払フノ義務アル者ハ、乃チ其政府ノ事ヲ与知可否スルノ権理ヲ有ス。
- All the people who are obliged to pay tax to the government shall have the right to be involved in the politics of the government and to debate whether our politics are right or wrong.
- 1985年11月11日、「古都税あっせん会議」は最終和解案を京都仏教会と京都市へ提示した。
- November 11, 1985: The 'Conciliation Council over the Old Capital Tax' submitted the final reconciliation plan to the Kyoto Buddhist Organization and Kyoto City.
- その後幾度か関税についての取り決めを改める使節を日本に派遣したが、いずれも成功しなかった。
- Korea dispatched envoys to Japan several times in order to revise the agreement on taxation, but it did not succeed.
- また、蝦夷地の税収は開拓のために用いるので、他の用途に使ってはならないという指示を出した。
- Also, the new government ordered the Court not to use the tax yields in Ezo for purposes other than land reclamation.
- 7世紀末から8世紀初頭に始まった律令制では、人民一人ひとりを租税収取の基礎単位としていた。
- In the ritsuryo system (system of centralized government based on the ritsuryo codes), which started around the end of the seventh century or the beginning of the eighth century, the basic unit for tax collection was every single person.
- 国内の荘園・公領の領主・田地面積・作物等を記録した租税台帳である大田文の作成にも携わった。
- Zaichokanjin were also involved in preparing Ota bumi (cadastre), in which details regarding the shoens, landlords of public domains, dimensions of rice fields, crops, and so on were recorded.
- 均田制は、民衆へ一律に田地を支給する代わりに、納税と軍役を義務づけることを目的としていた。
- The objective of the equal-field system was to supply a field uniformly to the common people, in order to make them pay taxes and to make them work for military purposes.
- 大田文に記載されている公田の数量に応じて課税する段銭を公田段銭(こうでんだんせん)と呼ぶ。
- Kodendansen (public tansen) was tansen imposed on the basis of the number of public fields recorded in the Otabumi (state land register).
- これによって延暦寺などの有力権門の権益は否定され、朝廷などによる課税も最低限に制限された。
- The law denied the interests of influential families, including Enryaku-ji Temple, minimizing the taxation by the Imperial court and other parties.
- 任命された受領の俸禄の一部とする説と受領が徴収した租税などの収入の一部とする説が存在する。
- One theory argues that a portion of the salary of an appointed zuryo was granted, while another theory states that a part of the income from such sources as taxes collected by zuryo was granted.
- 当時、大宰府管内では不作が続いて税収不足に陥り、さらに疫病により百姓らの困窮が著しかった。
- In those days, in Dazaifu, continuous lean harvest resulted in tax revenue shortfalls and farmers had an even harder time due to diseases.
- 名田や別名などを単位として、国衙領を郡・郷・保・条などの租税収取単位へと再編成していった。
- They reorganized Kokugaryo (territories governed by provincial government office) by dividing it into units of taxation, such as Gun (country), Go (village), Ho (district) and Jo (street), each of which had originally been the myoden or the bechimyo.
- 五稜郭降伏前に、立川主税から安富才助の手紙を、大和屋から土方の遺品である下げ緒を預かった。
- Before the surrender in Goryokaku, he received a letter written by Saisuke YASUTOMI from Chikara TACHIKAWA, and a sword strap left by Hijikata from Yamatoya (a merchant in Hakodate).
- 巻十九式部省下と巻二十五主税寮上の断簡及び、諸書に見える逸文のみが知られているに過ぎない。
- Only fragments from the second part of the 'Shikibu-sho' (the Ministry of Ceremonial) in Volume 19, and the first part of the 'Shuzeiryo' (Bureau of Taxation) in volume 25 remain, along with quotations mentioned in various books.
- 律令制下では、人民一人ひとりに租税が課せられていたため、人民の個別支配が必要とされていた。
- Under the Ritsuryo system, tax was levied on each individual so it was necessary to administer each person individually.
- 郡司は徴税権のみならず、保管、貢進、運用、班田の収受も任されるなど絶大な権限を有していた。
- Gunji not only had the right to collect taxes, but also had great authority to be in charge of: saving the taxes, paying taxes as tribute and using them, as well as controlling Handen Shuju (a regulation of land ownership).
- 後に神社の造営や徴税を行う者のことになり、さらに祭祀を行う神職者のことを指すようになった。
- Later, the job of the Guji was changed to a position engaging in the construction of shrines and tax collection, which was further changed to a position for those who served the gods and were in charge of court rituals.
- 「運賃」扱いだと宗教法人といえども課税されるが、「寄付金」だと非課税扱いになるためである。
- This method is used because a 'fare' is taxed, even when earned by a religious institution, while a 'donation' is not.
- 家禄税は、家禄のランクに応じて課税し、軍事資金として利用する事で士族の理解を得ようとした。
- The government tried to win understanding of the worrier class by determining the amount of the tax on Karoku depending on ranks of Karoku, and assuring that collected money would be used as military funds.
- 逆に政府側は地主・農民の税負担が軽くなっていることを理由に地租の増徴を計画するようになる。
- Contrarily, the government planned to raise the land tax on the grounds that the taxation on landowners and peasants had been reduced.
- 大名は米を主に税金として集めたが江戸時代は貨幣経済なので何かするときは換金する必要がある。
- Feudal lords collected mainly rice as taxes, but they had monetary economy in Edo period therefore it was necessary to turn rice into cash.
- そのため非公認の荘園への課税を可能にするため、荘園の公認化と領域を統合する一円化が行われた。
- To enable taxation with respect to accredited shoen, accreditation of shoen and unification of territories were carried out.
- 最初に惣田数と年間可収租税総額を記載して、次に「除田」と「定田」のそれぞれの明細を列記した。
- In the first part, the total number of rice fields and the total amount of the annual tax to be imposed were written, and in the second part, the details of 'joden' (tax-free rice fields) and 'teiden' (taxable rice fields) were written.
- 中国では、土地の班給よりも租税の確保が重視されていたが、日本では土地の班給が重視されていた。
- In China, the system put emphasis on securing taxes rather than allotting land, whereas in Japan, the system emphasized land allotment.
- また天平感宝元年(749年)5月と天平勝宝3年(751年)8月に正税帳使として上京している。
- By the way, in June, 749, and September, 751, he came up to the capital, Kyoto as Shozeichoshi (a messenger who brings the official tax ledgers from a local office to the central government).
- だが、応仁の乱後には京都の荒廃や納税拒否の動きによって請負額に徴税額が達せずに赤字となった。
- After the Onin War, with the devastation of Kyoto city and refusal of tax payment, the tax income did not reach the expected income calculated on the basis of the contract system, and as a result the bakufu finances went into the red.
- それは、律令制的な統治方法によらなくとも、一定の租税を徴収することが可能になったからである。
- This was because it became possible to collect these taxes without relying on the Ritsuryo system of governance.
- 神封の住民は租税や課役を神社に納めたり、祝 (神職)などの役職を務めることで神社に奉仕した。
- The residents of jinpu served the shrine by paying tax, performing allocated jobs, serving as Hafuri (an ancient Shinto priest) or other posts, and so on.
- しかし、律令制の荒廃による租税・出挙未納もあり、平安時代中期には事実上崩壊することになった。
- However, the decline of the ritsuryo system and the unpaid land tax and suiko led shozei system to the virtual corruption in the mid Heian period.
- 民衆を良民と賎民(五色の賤)とに分け、農民である良民には租・庸・調・納税・雑徭の義務を課した。
- The people were divided into Ryomin (law-abiding people) and Senmin (Goshiki no sen, five lowly castes), and the obligations of So (rice), Yo (capitation), Cho (textile products), tax payment, and zoyo (irregular corvee) were imposed upon Ryomin, who were peasants.
- 良賤間の通婚も次第に黙認されるようになり、中には賤民と結婚して租税を免れようとする者も現れた。
- Marriages between ryomin and senmin gradually became tolerated and some ryomin even sought to be exempted from taxes by marrying senmin.
- 第二の統一王朝高麗は半島の南北から租税の米穀を首都の開城に廻送するために海上ルートを利用した。
- The second unified kingdom Goryeo used routes on the sea to send tax rice collected from the north and south to its capital Kaesong.
- 収穫不可な「損田」と収穫可能な「得田」に分類して在地における見込み租税額などを算定・記載した。
- In it, they divided the fields between 'sonden' (damaged fields) from which harvest could not be expected and 'tokuden' (productive fields) from which harvest could be expected, and calculated and recorded the expected amount of tax to be imposed on the local area.
- 遅まきながら、関税自主権回復の必要性を悟った朝鮮側は、まず自国の在釜山商人に税を課しはじめた。
- Though it was rather too late, Korea realized the necessity of recovery of tariff autonomy, and started to impose tax to the merchants living in Busan.
- 前述のとおり、江戸時代までの貢租は米による物納制度であり、あくまで生産者が納税義務者であった。
- As mentioned before, koso until Edo period was rice by the system of payment in kind and the producers were tax debtors.
- 公定尺は税の取立てや商取引のために制定されるものであり、職人の使う尺に干渉することはなかった。
- The official shaku unit was defined for the collection of tax or business transactions, and that did not concern with the shaku unit used among artisans.
- 尺の長さを長くすることで尺を基準にして納める税(反物など)がより多くとれるからとする説もある。
- There is also a study that longer the official shaku unit became, more tax revenue based on the shaku, the length of a product (a roll of a fabric, and so on) became.
- 里倉負名制では、負名と呼ばれるようになった地域の富豪・有力百姓ら請負人は徴税役人に任命された。
- In the Riso-fumyo system, undertakers including rich people and influential farmers in local areas, who had come to be called Fumyo (a local tax manager), were appointed to the officials for collecting taxes.
- 名田経営を請け負った田堵は、従前の田租や調・庸・雑徭・正税出挙に相当する分量を国衙へ納入した。
- The tato, who were given the managerial position over the myoden, paid in return an amount which corresponded to the taxes formerly paid by rice, textiles, tributes, labor, or the shozei-suiko (interest for the loan of cereal seeds) to the regional offices.
- さらに、国の下に郡・郷・別名のほか、保・条・院などの租税収取単位が同列で併存するようになった。
- Further, the units for tax collection called ho, jo, and in were created under the nation on a parallel with the existing structure consisting of nation, gun, go, and bechimyo.
- これらの租税を中央へ納入する過程で、国司(受領)は租税の一部を私財化し巨富を得ていたとされる。
- It is believed that kokushi (zuryo) embezzled taxes through the process of paying it to the central government and obtained big profits.
- 報復措置として代理公使の花房は軍艦と共に釜山に派遣され豆毛鎮に設置された税関の撤去を要求する。
- As retaliatory measures, Hanabusa, charge d'affaires then, was sent to Busan with a battleship and demanded to remove the custom house at Dumojin.
- 出挙(すいこ):官稲を春に貸し出し、秋に利子をつけて返納させたもの、後に強制化し租税となった。
- Suiko: it is a system of lending rice owned by the officials to a farmer in spring and collecting the rice with interest in autumn, which later became compulsory public rice credit tax.
- 玄明らは領地の収穫物を思うまま横領し、国府には租税を一切納めず、常陸介藤原維幾に抵抗していた。
- Haruaki embezzled crops from the territory as much as he liked, and rebelled against FUJIWARA no Korechika, Assistant Governor of Hitachi Province, without paying any tax.
- 結局、酒屋たちが生産を控えるようになったため、はじめ幕府が期待したような税収は得られなかった。
- After all, breweries adjusted sake production and the bakufu failed to collect as much tax revenues as it had initially expected.
- 後に安永元年(1772年)に「酒造冥加」と呼ばれる冥加金の形で小物成としての課税が実施される。
- Later in 1772, miscellaneous tax was imposed in the form of myogakin (money to dedicate) called 'shuzo myoga' (sake brewing myoga [one of the taxes paid to the bakufu and the clan for the license of business]).
- 公地公民の原則に従って、朝廷は班田収授法に基づき人民へ口分田を与え、租税を納める義務を課した。
- According to the principle of Kochi Komin sei, the Imperial Court allotted kubunden (the farm land given to each farmer in the Ritsuryo system) to people and imposed on them an obligation to pay land taxes.
- 8世紀半ばに両税法が施行され、土地を所有する個人への課税率がそれまでと比較して低率に抑えられた
- In the middle of the eighth century, Ryozeiho (taxation law in enforcement in China until Ming Dynasty) was enacted and the rate of taxation on individuals owned the lands was reduced to a lower level than before.
- 動用倉(どうようそう)とは、古代律令制において、出納が許された正税(動用)を納めた正倉のこと。
- Doyoso is a shoso (public repository) to store doyo, which was shozei (rice tax) allowed to be consumed, in ancient ritsuryosei (system of centralized governance).
- その結果、1894年7月16日に治外法権撤廃と関税引上を骨子とした日英通商航海条約を締結した。
- As a result, the Anglo-Japanese Treaty of Commerce and Navigation centering on the abolishment of extraterritoriality and tariff hike was signed on July 16, 1894.
- 一定の形式とは税の徴収時期、徴収対象、徴収方法、徴収金額などを法律で定めておくというものである。
- This certain form refers to the legal definition of the time, liability, method and amount of taxation.
- その免田(荘田)の年貢や公事を自己の収入とし、国家に対しては租税の一部またはすべてが免除された。
- The nengu (annual tribute, land tax) on tax-exempt rice fields and kuji (public duties) were the sources of their incomes, and they were exempted from all or part of the land tax to be paid to the state.
- さらにその賠償金の支払い源も海関税など確実な収入を得られるものを差し押さえる形で規定されていた。
- In addition, it was provided that the sources of reparation payment were specified in the form of confiscating income-assuring items such as maritime customs.
- 岡本は、樺太移住者に無税の条件と当面の食糧供給などの厚遇を用意したが、定住は容易に進まなかった。
- OKAMOTO provided hospitality of tax-free condition and food supply for the Sakhalin settlers; nevertheless, the settlement did not progress easily.
- 地方機関の倉庫(正倉)には正税を備蓄し、地方機関が備蓄米を公出挙により運用することとされていた。
- It was provided that Shozei should be stored in the warehouse (Shoso) of local administrative organizations, and that they should manage the stored rice through Ku-Suiko.
- また、太閤検地が画期的なのは、土地の所有者ではなく、耕作者を調査し、耕作者に課税したことである。
- Another aspect of this Taiko Kenchi that is particularly ground-breaking is that it surveyed the cultivators, not the landlords, and so began the system of assessing taxes directly on the individual cultivators.
- 当初朝鮮政府は日本人には徴税権・検断権も行使出来なかった為、彼等を統制下に置こうと圧力をかける。
- Since the Korean Government was at first unable to exercise on Japanese the right to collect taxes nor the right to judge criminal cases, it pressured them in an attempt to put them under its control.
- 庸調などの人頭税は,財源の中心と位置づけられており,民衆にとっては極めて負担過重なものであった。
- Yo and Cho of So-Yo-Cho, kinds of Jintozei, were recognized as the core financial resources, becoming an overwhelming burden on people.
- 免田(めんでん)とは、日本の古代末期から中世にかけて、国が規定の課税を徴収するのを免除する田地。
- Menden were rice fields that were exempt from the tax determined by the government during the late ancient times to the middle ages of Japan.
- 律令国家体制は、中央集権的な政治機構に立脚し、個別人身支配を人民支配・租税収取の原則としていた。
- Based on the centralized political structure, Ritsuryo system's basic philosophy for ruling people/collecting tax was the people-based governance.
- そのため、税収見込みの計算や災害時の課役免除の実施のために実際の耕作状況を把握する必要があった。
- Therefore, it was necessary to grasp the actual conditions of cultivation in order to calculate anticipated tax yields, and to implement an exemption from distribution of assignments at the time of disaster.
- そこで、吉井友実・税所篤を伴い、岩国で長州方代表吉川監物と会い、長州藩三家老の処分を申し入れた。
- Then he met Kenmotsu KIKKAWA, who was a representative of Choshu in Iwakuni, with Tomomi YOSHII and Atsushi SAISHO, and proposed the punishment of three chief retainers of the Choshu Domain.
- 当初は坪内逍遥の本名「坪内雄蔵」の著者名で発表され、逍遥は報酬として印税の半分を受け取っていた。
- At first this novel was published in the name of Yuzo TSUBOUCHI, the real name of Shoyo, who received half of the royalties as reward.
- 一定の租税収入が確保されると、任国へ赴任しない国司が多数現れるようになった(これを遥任という)。
- When a fixed amount of tax had been secured, several kokushi appeared from outside the area (these were known as yonin).
- また、税の一種である段銭や棟別銭の徴収なども行うなど、経済的権能をますます強めていったのである。
- They also collected tansen and munabetsusen, kinds of taxes, greatly increasing their economic power.
- その準備をしていた8月8日、甲州で税法統一の際に紛争が起き、農民騒動へと発展する(大小切騒動)。
- On September 10, when it was being prepared, there turmoil occurred as they tried to unify the tax law in Koshu, which developed into a riot by farmers (Daishogiri sodo (Daishogiri riot)).
- 以上のように地券関係や租税関係を扱う重職であることから中納言以上の公卿が兼帯することが多かった。
- However, as mentioned above, the Minbu-Kyo was a responsible post for dealing with various affairs related to the title to an estate and land taxes, and therefore the Kugyo (the top court officials) with a rank equivalent to or higher than the Chunagon (vice-councilor of state) frequently held the post concurrently.
- それでも松方は、新税の設置などで歳入を確保することで当初の計画を出来るだけ維持することに努めた。
- Still, Matsukata made efforts to keep the original plan as unchanged as possible by securing revenue raised primarily from the introduction of new taxes.
- だが、緊縮財政によるデフレーションは租税収入の減少を招くという悪循環に悩まされる(松方デフレ)。
- However, the deflation caused by the budget austerity led to a decrease in tax revenue, and he was at a loss over how to cope with such a vicious circle (the Matsukata deflation).
- 以後、正税に一本化されたために官稲と併称する呼称であった「大税」という言葉も用いられなくなった。
- Afterward, it was unified to shozei, so the word 'taizei', which used to be used in conjunction with the word 'kanto', also died out.
- 官物(かんもつ)とは、律令制において租庸調以下、租税として朝廷及び令制国に納入された貢納物のこと。
- Kanmotsu are the tithes that were collected by the imperial court and Ryoseikoku (province) as tax such as Soyocho under the Ritsuryo system (a system of centralized government based on the ritsuryo code).
- 民衆へは税の増額という形で負担がのしかかり、さらに困窮にあえぐこととなり、清朝への不満が高まった。
- Increased taxes were imposed on the people and made them suffer from more poverty, leading to their increased dissatisfaction with the Qing dynasty.
- そのため、戦時中に増税による耐乏生活を強いられてきた日本国民が日比谷焼打事件などの暴動を起こした。
- The failure led to riots, such as Hibiya Incendiary Incident, by some Japanese nationals who had endured severe suppression and poverty due to increasing taxes during the war time.
- 彼ら武士は、受領から委任された徴税権・検断権・勧農権などを根拠として、在地領主へと成長していった。
- Based on the tax collection right, the right to judge criminal cases, and the right to promote farming, all of which were entrusted by zuryo, these samurai grew into local lords.
- 自らは荘官として土地の実効支配権を持ちながら、一定の税を寄進先の受領層に納めた(職権留保付寄進)。
- Then, these kaihatsu ryoshu paid a certain amount of tax to the zuryo while holding the right to control those donated lands as shokan, or officers governing shoen (donation while retaining authority).
- 土倉役(どそうやく)とは、倉役(くらやく)とも呼ばれ、中世において京都の土倉に対して行われた課税。
- Dosoyaku, also known as kurayaku, was a tax on doso (pawnbrokers and moneylenders) in Kyoto during the medieval era.
- 別符による「郷」は、「郡」の下の「郷」ではなく、独立した徴税単位として「郡」と並列するものである。
- The 'go' by beppu was not the 'go' of the 'district' and was at the same level with a 'district' as an independent tax collection unit.
- 8代九鬼隆邑の安永9年(1780年)には増税により一揆が起こり、城下の商家数件が打ち壊しに遭った。
- In 1780 in the era of Takamura KUKI the eighth, an uprising broke out due to a tax increase, and several mercantile houses in the castle town were torn down by Uchikowashi (an act where people destroyed residences of privileged merchants or officials who were involved in misgovernment).
- また時限立法とは税制の見直しをするために期限を設け、廃止すべきか継続すべきかを判断させるものである。
- In addition, temporary legislation is aimed at setting a certain grace period during which a tax system is overhauled to decide whether it needs to be abolished or maintained.
- 憲兵は一般行政事務として「日本語普及」や徴税も行い、農事改良をし、「所有者のいない」農地を接収した。
- The military police conducted 'Japanese language education' and tax collection as their general administrative works, and requisitioned 'ownerless' agricultural lands for agricultural improvement.
- 人口が希少であった事から常に労働人口を欲しており、税法の優遇等により国内他地域からの移住を推進した。
- Due to the small population, workers were always in demand, migration from the mainland and other areas was promoted by tax incentives.
- 11月19日の江戸開市と新潟開港の延期通告、28日のロシアとの改税約書締結を行ったのは幕府であった。
- It was the bakufu that notified postponement of the opening of Edo and the Niigata Port on December 14 and that concluded the revised trade agreement with Russia on December 23.
- 魏の次の西晋は、土地制度は占田・課田制を新たに布き、兵制・税制は前代の兵戸制・戸調制を概ね継承した。
- The Western Jin Dynasty that followed Wei introduced the zhantian and ketian land systems, with its military and tax systems by and large continuations of the previous systems.
- また均田制に於いて給付と課税の対象がそれまでの夫婦単位から男性個人単位(丁・中男)へと移行している。
- In the equal-field system, the target of government services and tax collection was changed from married couples to individual males (zheng: 21 - 59 of age, zhongnan: 16 -20 of age.)
- 11世紀中期には官物の税率が公田官物率法により「段別三斗」に固定化され土地税としての性質が強まった。
- The Koden kanmotsu rippo (the law fixing the tax rate of Kanmotsu) fixed the tax rate of the Kanmotsu at 'Danbetsu santo' (54 lit. of rice per 10a) in the mid 11th century, by which Kanmotsu increasingly assumed the characteristics of land tax.
- 特に11世紀には内裏や大寺社の火災が多く、これらの再建を目的とした臨時課税が困難になる状況を来した。
- Especially in the 11th century, a number of fire disasters occurred in dairi (the Imperial Palace), main temples and shrines, and it was difficult to levy extraordinary taxes for their reconstruction.
- 本来は人頭税であった庸・調 (律令制)・出挙が、租と同じように地税化(雑徭の一部を含む)していった。
- Yo, Cho (from Ritsuryo system), and Suiko (government loans), which were formerly a per-capita tax, became a property tax (including parts of Zoyo, or irregular corvee) like So.
- その特別な命令書(符)ということから、その地は「別符」と呼ばれ、また徴税単位として「郷」と呼ばれた。
- That property was called as 'beppu' by taking after the name of a special order (fu - tally) in addition to being called as 'go' (village) for the tax collection unit.
- 11世紀頃になると、内裏や大寺社の再建を目的とした臨時課税をするため、たびたび荘園整理令が出された。
- By the 11the century, the manor regulation acts were often enforced in order to impose taxes for the purpose of rebuilding dairi (Imperial Palace) and main temples and shrines.
- その一年分の詩を印刷して有志に配布し、年会費1円以内を「租税」と称して徴収することを商売としていた。
- He printed out his poems of one year and distributed them to his supporters, which he made money from by collecting the annual membership fee of less than 1 yen from them as 'tax'.
- 最終的に、朝鮮政府が折れる形で事態は沈静化し、1878年12月4日に豆毛鎮の税関は正式に撤去された。
- Finally the Korean government gave in and the situation was settled, resulting in the official removal of the custom house at Dumojin on December 4, 1878.
- 在地御家人の中から選ばれ、荘園・公領の軍事・警察・徴税・行政をみて、直接、土地や百姓などを管理した。
- Jitos (land stewards) were chosen from among immediate vassals of the shogunate who lived in local territories in order to manage land and peasants directly by supervising the military affairs, police forces, tax collection and administration of manors and imperial territories.
- 九州全域の租税の集計を扱い、弘仁13年(822年)には税帳使として上洛して状況報告が義務付けられた。
- This person's totaled-up the taxes for the entire Kyushu area and in 822 he it became mandatory for this person to bring the tax accounts to the capital and report them.
- またあくまで農民を不公正な税制と重税から解放するために積極的に推し進めた地租改正や武士の特権を廃止。
- He tirelessly promoted a land-tax reform and abolished the privileges of the samurai class in order to liberate the farmers from unfair and heavy taxation.
- 職業会計人グループ(RAS) - 龍谷大学の卒業生で、税理士、公認会計士などの有資格者からなる組織。
- Ryukoku Accountant Society (RAS)-This organization consists of certified tax & public accountants and other certified professionals who are Ryukoku University graduates.
- ただし、宝暦3年(1753年)、預かり地の農民が重税を京都町奉行所に箱訴に及び、芝村騒動が発生した。
- However, in 1753, the Shibamura Village riot occurred because famers in the deposit place went to Kyoto Magistrate's Office to put a complaint against heavy taxation in a box.
- 例えばその土地に米を生産する事が出来なくてもその経済規模を何万石の米相当と判断して其れに課税をした。
- For example even if a territory could not produce rice in their land, the economic scale was expressed by the rice amount corresponding to the converged worth of rice and the converged rice amount became the standard for taxation.
- 削減どころか増加している自動車および業務・民生部門への対策として、近年、環境税の手法も検討されている。
- As measures against cars, business operations and civilian sectors, emissions from which tend to increase rather than decrease, the introduction of environmental taxes has been under consideration recently.
- 1985年1月、京都市仏教会は京都市が古都税を施行した場合に24の寺社が拝観停止に踏み切ると宣言した。
- January 1985: The Kyoto City Buddhism Organization declared that twenty-four temples and shrines would take the step of refusing visitors in the event that Kyoto City enforced the Old Capital Tax.
- 地租は収穫量を今日でいう課税標準とし、直接に耕作者である百姓からその生産物をもって徴収された(物納)。
- The base of taxation of land-tax was crop yields and the yields were collected from the farmers, direct cultivators (payment in kind).
- なお、均賦制は夫婦に対して課税することとしていたため、課税単位の中心が戸単位から夫婦単位へと移行した。
- As the equal assessment system was targeted at married couples, the unit of tax assessment was changed from households to married couples.
- 段銭・棟別銭とは、元来、朝廷・幕府が臨時経費の調達のため、守護に命じて国内に均一に賦課する租税だった。
- Tan-sen and munabechi-sen were originally accounted among land taxes uniformly imposed on people nationwide, which were collected by shugo under the instruction of the Imperial Court and bakufu aiming at raising extra money.
- 検地により農民への課税は重くなる傾向が強いため、農民も一揆などでそれを阻止しようと試みることもあった。
- Since such surveys had a strong tendency to increase the tax burden on farmers, occasionally farmers would riot in an attempt to prevent the surveys from being completed.
- そのため、単なる既成事実であった国免荘にも課税(一国平均役)をするため、たびたび荘園整理令が出された。
- Therefore, Manor Regulation Acts were frequently ordered to levy taxes (Ikkoku heikinyaku [taxes and labor uniformly imposed on shoen and kokugaryo in a province]) even on kokumen no sho, which was, after all, nothing more than an accomplished fact.
- 貫高制(かんだかせい)とは、土地の収穫高を通貨単位である貫を用いて表わした土地制度・税制・軍制のこと。
- The Japanese term 'Kandaka sei' refers to the land system, tax system, and military system which used the currency unit 'kan' to calculate the yield of rice for a given piece of land.
- 王朝国家体制論は主として中央政府がいかに租税収取を確保していったか、という観点で議論されることが多い。
- The arguments concerning the Dynastic polity theory are often made from the viewpoint of the central government's tax collection.
- 2代義詮時代には、検非違使庁の職務が侍所へ移り、京都の治安維持を行う市中警察権や徴税権を掌握している。
- In the era of the second shogun Yoshiakira, the job of Kebiishicho (the office dealing with police and judicial matters) was transferred to Samuraidokoro, and Samuraidokoro became to gain police power for maintaining security of Kyoto as well as the power to levy taxes
- 受領層は彼らを下司や公文などの荘官に任命し、その土地の実効支配を認める代わりに、一定の税収を受け取る。
- Juryoso appointed kaihatsu-ryoshu as shokan (an officer governing a shoen (manor)) such as Geshi (lower ranked officer) and kumon (a local shoen official below the geshi in rank), and received regular tax yields in exchange for giving them effective control over the land.
- 外交面では韓国併合を実現し、関税自主権の回復による条約改正の終了などが日本の国際的地位向上に尽くした。
- On the diplomatic front, it realized the annexation of Korea and completed treaty realizing the recovery of the tariff autonomy, which greatly contributed to the improvement in Japan's status in the international community.
- だが、多くの死傷者と度重なる非常特別税などの増税に苦しんだ民衆の不満は日比谷焼討事件となって爆発した。
- However, since many were killed or injured in the war and people suffered from repeated tax increase such as emergency special taxes, their frustration and fury led to the Hibiya Incendiary Incident.
- 地租改正は全ての土地に課税されるものとし、以前に認められていた恩賞や寺社領などに対する免税を否認した。
- Land-tax reform levied all the lands and denied Onsho (reward grants) or tax exemption for territories of temples and shrines, which had been approved before.
- ところが戦乱が相次いだことで経営は不安定であり、次第に京都の商工業から挙がる税収に依存するようになる。
- However, the Muromachi shogunate came to count more and more on tax revenues from the merchants in Kyoto rather than from goryosho, due to the poor and unsteady business performance of goryosho caused by a wave of wars.
- 税が成立した場合、地方自治体の財布(財政)に入るお金が生じ納税者の財布(家計)からは出るお金が発生する。
- The introduction of taxation yields money which goes into local government coffers from the pockets of the taxpayers.
- 「小物成・運上は幕藩制初期からの租税で、冥加は株仲間結成をはじめとして後世に新たに賦課されたものである」
- 'While Komononari (miscellaneous tax) and Unjo existed since the early stage of shogunate system, Myoga was newly imposed later when kabunakama (merchant guild) was established.
- 輸租田(ゆそでん)とは、律令制における田地の課税方式の区分のうち、田租を国家へ納めることが定められた田。
- The term 'Yusoden' means rice fields on which denso (rice field tax) was imposed under the taxation system of Ritsuryo system (a system of centralized government based on the Ritsuryo Code).
- 明治のこの時期の為替レートは1円1ドルほどであったので、港税は1/4程度の廉価に抑えられているといえる。
- The exchange rate of that period in the Meiji period was 1 yen to the dollar, so port dues were kept low at about a quarter of the price in this treaty.
- また島津氏の薩摩藩では、およそ田畑にすることは困難であると考えられる土地まで検知帳に載せて徴税を行った。
- In the Satsuma Domain of the Shimazu clan, tax was collected based on the land survey list that even included the land not suitable for rice fields and vegetable fields.
- 第一条で、「府県会は地方税を以て支弁すべき経費の予算及びその徴収方法を議定する」と府県会の目的を定めた。
- Article 1 specified that the purpose of Fuken-kai was 'to set the expense budget needed, based on local taxes, as well as the method for its collection.'
- 国衙領については国府が大田文と呼ばれる台帳を作成し、農地の面積や収量を把握し、徴税の基礎資料としていた。
- The provincial governments created registers called 'Ota bumi' (cadastral surveys) for all the kokugaryo, thereby getting a sense of the total agricultural land area and total yield, and so these Ota bumi became the basis of the system of taxation.
- ここに上級貴族や大寺社が派遣した荘官が、行政や徴税を国家から依託される、統治領域としての荘園が成立した。
- Thus, shoen as a governing domain was established, where a shokan (an officer governing shoen dispatched by the senior aristocracy and main temples and shrines) was delegated authority for local administration and tax collection for the nation.
- こうした社会状況を受けて、9世紀前期(藤原冬嗣執政期)から土地課税を重視する傾向が次第に強まっていった。
- In response to these social conditions, since the early part of the ninth century (during the period of administration of FUJIWARA no Fuyutsugu), there was a growing tendency to put emphasize on the tax on land.
- 田堵負名は、名経営を国衙から委任される代わりに、官物・雑役などの租税・課役を国衙へ進納する義務を負った。
- Tato fumyo was under the obligation to distribute taxes and assignments, such as kanmotsu (tribute goods paid as taxes or tithes) and zoyaku (odd-jobs tasks) to the kokuga in exchange for holding a commission from the kokuga to administrate each myo.
- 大宰府管内の本来の正税額は約50万束であったが、公営田収入は100万束以上と本来額の2倍にのぼっている。
- Although the original amount of tax from Dazaifu was about 500,000 soku, the income from Kueiden was more than 1,000,000 soku, twice as much as the original amount.
- しかし、後任国司の中にはこのような先例を無視して、規定通りの若しくは規定以上のの租税収取を行う者もいた。
- Among the successors of such kokushi, however, some ignored the precedent agreements and collected the regular or an even greater amount of land tax.
- また、小谷城山上に六坊(寺の集住)を建設したり、寺社衆に対して所領の安堵や税政策の強化などを打ち出した。
- In addition, Hisamasa built rokubo (a complex of temples) on the top of the mountain where Odani-jo Castle is located while guaranteeing the ownerships of territory to temples and shrines with reinforced taxation policies.
- 10月、健之が自由党大会のために大阪に行っている間に、同志が白昼、大草村役場に斬り込み、国税を強奪した。
- In October, while Kenshi was away for a Liberal Party convention in Osaka, his comrades cut their way into the Okusa-mura village office in broad daylight and robbed the office of national tax money.
- これは租税未収以上の、朝廷の諸行事に支障をきたす大問題であり、そのために朝廷の陣定で議題にあがっている。
- This issue was greater than the unpaid tax problem for it hindered imperial court rituals and came up in political debate in the imperial court.
- 国司には一定の租税納入を果たすことが主要任務とされ、従前の律令制的な人民統治は求められなくなっていった。
- The main responsibility of the kokushi became the collection of a fixed amount of tax, and they were relieved of the duty of governing, a duty which had been part of the Ritsuryo system.
- 域内の人民に対して租税の代わりとして専売を行う方法と域外の市場に対して独占的に販売する専売が考えられる。
- There can be a monopolization for the people within the region instead of tax and a monopolization for exclusive sales on the market outside the region.
- 16世紀前半には、各地で県を単位とした官田と民田の税率一本化が進められ、中頃には官田は基本的に消滅した。
- In the early 16th century, tax standardization between kanden and private estates was promoted everywhere by the prefectures, and kanden basically disappeared by the middle of the century.
- 非人は、心中の生き残り、近親相姦者、税金不納者、権力に収容された浮浪者(病人を含む)がこの身分に置かれた。
- Those who survived from joint suicide, persons of inbreeding, tax delinquents and street people accommodated by the authorities (including the sick) were placed in this rank of Hinin.
- 鎌倉時代には白拍子・宿々の遊君といった遊女が現れたが、鎌倉幕府・室町幕府も遊女を取り締まり、税を徴収した。
- During the Kamakura period, yujo such as shirabyoshi and shukushuku no yukun appeared, but both Kamakura and Muromachi bakufu (Japanese feudal government headed by a shogun) exercised strict control over yujo and collected taxes.
- 田地の班給を受けた者は、原則として租庸調を納税する義務を負ったが、中には納付義務が免除される田地もあった。
- Generally, those who were allotted rice fields were required to pay land tax, tax in kind, and tributes, although some of people were exempted.
- また、税制としては、土地面積ごとに一定額の田租を賦課する定額田租と、戸ごとに物納を課する戸調を行っていた。
- The tax system involved the adoption of a flat-rate rice field tax levied on each piece of land, and a tax in kind imposed on each household.
- だが、上米令は将軍権威の失墜を招きかねないため一時的なものにならざるを得ず、増税は百姓一揆の頻発を招いた。
- However, the bakufu had to treat agemairei as a temporary measure because it could have resulted in a loss of prestige to shogunate, and peasant revolts occurred frequently as a result of the tax increases.
- 死去までに度重なる加増で六十俵四人扶持(四公六民の税率で考えると150石分の価値がある)までになっている。
- Until his death, his stipend was repeatedly increased up to that of sixty bales for forty people (worth of one hundred and fifty koku in the tax rate of shiko-rokumin [forty percent for the government and sixty percent for citizens, land tax system during the Edo period]).
- 9月19日には大石主税が山科を発ち、さらに10月7日には内蔵助自身も垣見五郎兵衛と名乗って江戸へ下向した。
- Chikara OISHI left Yamashina on September 19; Kuranosuke then left for Edo on October 7 under the name Gorobe KAKIMI.
- 平安時代に入ると、朝廷財政の悪化とともに神税の一部が平安京に送られて神祇官の官人の俸禄や経費に充てられた。
- In the Heian period, with the worsening financial situations of the imperial court, part of shinzei was sent to the capital to finance horoku (salary) and expenses of Jingikan (officer of the institution for dedicating to religious ceremony).
- そのため田堵は所有地を中央の有力貴族や有力寺社へ寄進することで、租税免除と土地支配権の確保を図っていった。
- Thus, tatos donated their land to the powerful nobles or powerful temples in the central government in order to be exempt from charges and to keep the power of their land.
- 当時、佐賀藩の財政状況は極めて厳しく佐賀藩主鍋島斉直の側役有田権之丞が領内に例外なく人頭税を課そうとした。
- In those days, the Saga Domain was under severe financial circumstances, and Gonnojo ARITA, who was a secretary of Naomasa NABESHIMA (the lord of the Saga Domain), attempted to impose a poll tax in the territory with no exceptions.
- 官人らは、支給された職分田の耕作権を、希望する均田農民へ与えて、収穫の一部を私的な租税として徴収していた。
- Government officials (especially of low to medium ranks) devolved the right to cultivate shikibunden to peasants who only had equally allocated fields, and instead collected part of the harvest as a private land tax.
- ここでいう運上金とは、今でいえば「造り酒屋の営業税」と「酒株」という「免許」の発行手数料などのことである。
- The term 'business taxes' here includes what is now referred to as 'business taxes on sake breweries' and commission for issuing a 'license' or 'sakekabu.'
- 幕府にとっては、酒造株高と酒造米高の格差が拡大していくことは、そのまま酒をめぐる税収の減少を意味していた。
- Greater disparity between shuzokabu amount and the amount of rice for brewing sake directly meant less revenue from tax on sake to the bakufu.
- 自由民権派は鹿鳴館をもって民衆から搾り取った税金を冗費にあてているのに「財政難」と主張していると非難した。
- The party of the Freedom and People's Rights Movement accused of the government's claiming on the 'economic difficulties' though they spent taxes for Rokumeikan siphoned off from the people on unnecessary expenses.
- しかし消費税が3%から5%に増税された1997年以降はあまり必要性が無くなったため製造量を減らし始めている。
- Since 1997, when the consumption tax was increased from 3% to 5%, however, their need has decreased and so has their mintage.
- 例えば不動産を取得している場合にかかる固定資産税は基本的に学校や宗教施設の場合は課税しないというものがある。
- For example, schools and religious institutions are not subject to Fixed Property Tax which is imposed on the acquisition of real estate.
- 1985年8月8日、「古都税あっせん会議」(奥田東議長)による仲裁を京都仏教会と京都市は承諾(8.8和解)。
- August 8, 1985; An arbitration offered by the 'Conciliation Council over the Old Capital Tax', of which the chairman was Azuma OKUDA, was accepted by the Kyoto Buddhist Organization and Kyoto City (the 8.8 Reconciliation).
- 更に算博士も必ず主税寮か主計寮の頭か助を兼務して更に2名中1名は五位史を兼ねることになった(『官職秘抄』)。
- Furthermore, San hakase always had additional duties as heads or assistants in the Shuzeiryo (Bureau of Taxation) or Syukeiryo (Bureau of Popular Affairs), and one in two also worked as Goinosakan (the lowest class official in four class officials) ('Kanshoku hisho' (a text describing rules of ceremony and etiquette to be observed in the Imperial Court and by samurai that was written during the early Heian period in around 1200)).
- 貿易規則そのものには穀物の輸出入及び港税が不当に低く抑えられていることを除けば、さして問題となる箇所はない。
- Except for the unfairly low tariff on the export and import of grains and on the ports, there were no points that caused a problem in the trade regulation itself.
- 官司でも国司の交替の際に正税などの在庫を確認する交替実録帳や班田実施時に作成する班田帳簿目録などが作られた。
- At government offices, the replacement record were made in order to confirm the amount of rice tax held at the time of the change of a provincial governor (kokushi), and the book of allotted farmland (handen chobo mokuroku) were made when farmlands were allotted.
- 政府の西南戦争の軍事費は4100万円にのぼり、当時の税収4800万円のほとんどを使い果たすほど莫大になった。
- The military expenditures of the government reached a vast amount of \41 million, almost all of the yearly tax revenue of \48 million.
- またその際、恒居倭の免税特権を悪用した朝鮮人の納税回避の危険性が指摘されるが、後にその危惧は現実の物となる。
- At that time, it was pointed out there was a risk that some Koreans might cheat on their tax payment by taking advantage of the tax exemption privilege given to kokyowa, and that expectation came true afterward.
- それまでの荘園は上級貴族や大寺社が独占的に租税収納権をもつ農地が公領の農地の中に散在しているに過ぎなかった。
- Before that, shoen were simply agricultural lands scattered in koryo, of which the tax collection rights were exclusively possessed by the high-ranked aristocracy, main temples and shrines.
- このため国家による租税徴収体制は、律令制的な人的支配の枠組みから中世的な土地支配の枠組みへと移行していった。
- Therefore, the land tax collection system by the ancient government moved from the framework based on the rule over people under the Ritsuryo system into the one on medieval land ruling.
- 国司は、中央政府から支配権限の委任を受けた代わりに、当該国から中央への租税納入を負担しなければならなかった。
- In return for being given governing authority by the central government, kokushi were obliged to pay tax to the central government.
- が、茂義は「人頭税を課すことは政治の要諦にあらず」と反対し、同年12月、請役就任1ヶ月にして請役を辞職する。
- However, Shigeyoshi opposed to this, saying 'to impose a poll tax is not the essence of politics' and resigned as the Ukeyaku in December only after one month from appointment.
- この玄明はやはり受領と対立して租税を納めず、乱暴をはたらき、更に官物を強奪して国衙から追捕令が出されていた。
- Haruaki also opposed the Zuryo and was wanted by the Kokuga because of crimes he had committed such as evasion of land tax, acts of violence and stealing Kanmotsu (tribute goods paid as taxes or tithes).
- 煙草への課税は明治9年1月煙草従価印紙税法が施行され、印紙の貼付という方法で煙草税が課せられたことに始まる。
- Taxation on tobacco started in January, 1876, when the Tobacco Ad Duty Stamp Tax Law went into effect, by which tax was imposed on tobacco in the form of affixing stamp.
- 後三年の役が平定された後は、奥州藤原氏が奥羽一帯の実質的な支配者となり、陸奥国司は徴税官的側面が強くなった。
- After the Gosannen War was suppressed, the Oshu-Fujiwara clan became the effective ruler of Ou region and the position of kokushi of Mutsu Province became more like a revenue agent.
- 通商関係については欧米列強に準ずる待遇(最恵国待遇・協定関税率)をお互いに認め合うなどといった内容であった。
- Regarding trading relations, they approved each other the conditions for commerce (most-favored-nation treatments and agreed tariff rates) which were equal to that for the allied western powers.
- 結果的に有爵議員はこれに従わず、会の多数を占める勅撰議員と多額納税議員のみが合同に参加して同成会を結成した。
- But in fact, those group members who held a peerage (a rank in the nobility) refused to honor this arrangement, and so it was only those who were in the House of Peers by imperial decree and the high taxpayers, who in fact comprised the majority of the Doyokai, that participated in the merger and thereby formed the Doseikai.
- 拝観は宗教行為であるとする観点から、拝観料への課税は信教の自由を保障する憲法違反ではないかとする意見もあった。
- From the point of view that visiting temples and shrines is a religious activity, there was another opinion that the taxation of the entrance fee may be an act repugnant to the Constitution, which ensures freedom of religion.
- また土地調査事業は、申告主義による所有権確立が目的だったが、周知の不徹底や課税を恐れ不申告の土地が多数有った。
- Though the land research project aimed at establishing ownership by declaration, there were a large number of lands undeclared due to insufficient announcement and fear of taxation.
- 調 (律令制)は、男性に賦課された物納税であり、絹や布、塩、紙、染料、海草、油などの地域の特産品が納められた。
- The tax in kind was imposed on male peasants, and paid with local specialties including silk, cloth, salt, paper, dye, seaweed, and oil.
- 急速に勢力を拡大した織田信長もその領国内でこの検地を行い、農業生産高とそれに基づく課税台帳の整備に力を入れた。
- Nobunaga ODA, who had such a meteoric rise to power, conducted a land survey of his entire territory, making an effort to maintain both a high agricultural production and accurate tax ledgers.
- これに基づく価格を估価(こか、沽価)と呼び、租税の物納や日本国外との貿易の価格や交換の基準としても用いられた。
- The prices based on the law were called koka, which were used as standards for calculating taxes paid in kind, prices in trading and conversion rates for goods.
- またその負担についても義務であったとする説と、臨時的な税であり賦課されない場合もあったとする説に分かれている。
- Additionally, there is a controversy regarding the burden of labor, in which one theory indicates that the burden was always mandatory and the other claims that it was a provisional tax that wasn't uniformly imposed.
- 一方で院宮王臣家や有力な寺社に荘園を寄進して国府の重税から逃れることで財政負担と朝廷からの干渉・介入を防いだ。
- Meanwhile, they evaded heavy taxes imposed by the Kokufu and prevented intervention by the Imperial Court by donating shoen (manor) to Ingu oshinke (a general term for Imperial families and nobilities) and influential temples and shrines.
- 同年10月、イギリス人3名が税関に乱入したため、縛り上げて海岸に放置する等の暴行事件を起こして江戸に潜伏する。
- In October of the same year, he hid in Edo because he caused an assault case where three Englishmen breaking into the customs were tied and left on the seashore.
- 明治8年から1年かけて、麹町三年町に木造洋館を建てた(建築費用は恩賜金と盟友税所篤からの借金で賄ったとされる。
- He took one year starting in 1875 to build a wooden Western-style residence in Sannen-cho, Koji-machi Town (it is said that expenses for architecture were covered by Imperial money and a debt from Atsushi SAISHO, his intimate friend)
- しかも北条氏は四公六民という当時としては極めて低い税率を採用しており、これをむやみに上げる訳にもいかなかった。
- Furthermore, the Hojo clan employed a tax system of shiko-rokumin (40% of the rice crop produced yearly was collected as a tax, and the remaining 60% became farmers' income), which was extremely favorable for farmers of that time, and Ieyasu could not raise the tax rate thoughtlessly either.
- 天明元年(1781年)、輝高が総指揮をとり、上州の特産物である絹織物や生糸に課税を試み、7月、これを発表した。
- In 1781, Terutaka took charge of trying to impose taxes on special local items in Joshu (Kozuke Province) such as silk fabric and raw silk, announcing it in August.
- このため、士族反乱と農民一揆の結合を恐れた大久保利通の意見で、前述のとおり、に税率が2.5%に引き下げられた。
- For this reason, the government lowered the tax rate from 3% to 2.5% as mentioned earlier and it was Toshimichi OKUBO who advanced his opinion on lowering the rate to the government because he was afraid of the collusion of the revolts of samurai or ancestors of samurai and peasants' revolts.
- 国税庁と在日朝鮮人商工連合会の間で取り交わされたとされる以下の五項目の合意も五箇条の御誓文と呼ばれることがある。
- The agreement including 5 items made between the National Tax Administration Agency and Federation of Chamber of Commerce and Industry of Korean resident in Japan is also called Charter Oath of Five Articles sometimes.
- 1882年8月山県有朋は煙草税増税分による軍備拡張を、9月岩倉具視は清を仮想敵国とする海軍軍拡と増税を建議した。
- Aritomo YAMAGATA proposed building up the military forces by increasing the tax on cigarettes in August 1882, and Tomomi IWAKURA proposed to increase taxes to build up the Navy, setting up Qing as an imaginary enemy.
- 租(そ)は、税(ぜい)と並んで、国家維持に必要な財政を調達するために、政府が徴収する財物・サービスのことである。
- So as well as Zei are the goods and services that the government collect to ensure public finance for the nation.
- この制度は王朝国家から初期武家政権に至るまでの税制の基本となり、一国平均役などの賦課基準としても用いられていた。
- This system became the basis of the taxation system from the court government to the early military government, and was also used as the taxation standard for Ikkoku heikinyaku (taxes and labor uniformly imposed on shoen and kokugaryoi (provincial land) in a province.
- これによって朝廷は租庸調に代わる安定した財源を確保する一方で、国司による恣意的な徴税に制約を加えることになった。
- This made it possible for the court to obtain a stable income instead of Soyocho and also prevent arbitrary taxation by Kokushi.
- 1897年の最初の議員互選で多くの落選者を出して以後は衰退し、1899年に多額納税議員系の朝日倶楽部に合流した。
- After many candidates were defeated in the first mutual election of members of Diet in 1897, it declined and in 1899, it was merged into the large taxpaying members of Diet group, Asahi Club.
- 各郡にあった正倉の管理も国司が行うようになり、徴税権のみならず、郡司の主要な収入源であった出挙の権限も奪われる。
- Kokushi became in charge of Shoso (warehouse) in each Gun, and deprived Gunji of the right to collect taxes as well as the authority over the suiko (government loans, often seed rice, made to peasants in Japan from the 7th through 12th centuries) which had been the Gunji's major source of income.
- 明治6年 (1873年)、政府は全国の招魂場の社地を免税とし、祭祀費用・招魂墳墓の修繕費の国家予算支出を定めた。
- 1873 - government exempted land owned by shokonjo (shrines established to enshrine soldiers who died for the nation) nationwide from taxation and specified amount of national budget to be used for religious service costs and repair costs of memorials.
- 靖國神社は国家からの免税、祭祀料の支給、毎年の「寄付金」の交付、天皇家よりの下賜金など、特別な優遇を与えられた。
- Yasukuni-jinja Shrine was given special benefits, such as tax exemption, a grant of money for religious services, delivery of annual 'donations' and an imperial donation from the imperial family.
- 長きにわたる戦争で戦費による増税に苦しんできた国民にとって、賠償金が取れなかった講和条約に対する不満が高まった。
- People who had been suffered from the tax increase to compensate the expenditure for the prolonged war increased their dissatisfaction with the peace treaty which didn't bring them any reparations.
- 酒屋会議(さかやかいぎ)は、明治時代前期に造酒税の引き上げに対する抗議として酒造業者が起こした日本全国的な運動。
- Sakaya Kaigi is the brewers' opposition movement against the sake-brewing tax hike, which took place throughout Japan in the early Meiji period.
- 1894年に須藤時一郎・田口卯吉・尾崎三良らが、税制を整理して減税を行い、地方や国民負担の軽減を唱えて結成した。
- Tokiichiro SUDO, Ukichi TAGUCHI, and Saburo OZAKI formed this political group in 1894 with political assertions of restructuring the tax system for tax reduction to lessen the burden on the provinces and people.
- なお、同様の趣旨をもってえた・非人とされた人々の所有地である「穢地」の免税特権破棄も解放令と同時に行われている。
- For the same purpose, the privilege of tax exemption of 'kegachi', lands possessed by people who had been treated as Eta and Hinin (groups comprising the lowest rank of Japan's Edo-period caste system (often ex-convicts or vagrants)), was also abolished when Kaiho Rei (Emancipation Edict) was issued.
- 加えて朝廷も不動穀の充実振りに目を付けて本来であれば中央に上げられる上供分で賄うべき経費を正税から得ようとした。
- In addition, the Imperial Court focused on ensuring that there was a sufficient quantity of fudokoku, and they tried to cover the cost of this with shozei, even though it was supposed to be made up with tributes to the central government.
- このことは税金を投入して対策を行う以上、無駄なことはできるだけ避けなければいけないため、以前より指摘されてはいた。
- The fact that such countermeasures are funded by taxpayer's money means that wastage must be avoided, and these initiatives therefore receive more attention than they once did.
- このような制度を、地租改正により、土地の価値に見合った金銭を所有者に納めさせる全国統一の課税制度に改めたのである。
- These systems were revised to nationally uniform tax levy system where landowners paid money according to the land value through land-tax reform.
- これは、一律に耕作地を支給し一律の基準で徴税を行うというもので、これにより律令制の基礎形成が完了したとされている。
- These systems were for allocating cultivated land to the people and collecting taxes from them on a uniform basis, and with this, the basics of the Ritsuryo system are considered to have been complete.
- こうした租税制度は、古代の戸籍制度・計帳の整備や国郡里(郷)制といった緻密な人民支配システムに大きく依存していた。
- Such a taxation system greatly depended on systems which closely controlled the populace, such as the ancient systems used to maintain the koseki (household registers) and keicho (yearly tax registers), as well as the Koku-gun-ri (-go) system (an administrative system used to divide lands and regions).
- また、朝鮮王朝は恒居倭に対し営業税の課税を検討したが、既に早田氏が課税しているため実行は困難と判断し中止している。
- Although the Korean Dynasty also wanted to impose a business tax on kokyowa, they found it difficult to carry out that idea because the Soda clan already imposed the equivalent tax, and they eventually gave up that plan.
- また10世紀ごろから、国内の公田を名田へ再編成し、田堵に名田経営と租税納入を請け負わせる負名体制へと移行していた。
- In the 10th century onwards, the koden (the field administered directly by a ruler) in the province was reorganized as the myoden, and the fumyo system, in which the tato undertook the management of the myoden and tax, became more and more common.
- 律令制における租税(租庸調)は、個人に対して課せられていたが、新たな租税制度のもとでは公田に対して課税がなされた。
- While Soyocho, three kinds of taxes under the Ritsuryo system, were imposed on individuals, tax was imposed on Koden under the new tax system.
- ちなみに四公六民という北条氏の定めた税率は、その後徳川吉宗の享保の改革で引き上げがなされるまで継承される事となる。
- By the way, the tax rate of Shiko-rokumin, having been set by the Hojo clan, continued being used for generations until the Kyoho Reforms (the reforms in the Kyoho era) were executed by Yoshimune TOKUGAWA later.
- 1887年、ドイツのハイデルベルク大学で学んだ後、約3年にわたる留学から帰国して大蔵省に復帰、主税官に命じられた。
- After studying at Heidelberg University in Germany, he returned to Japan from three-year study abroad in 1887, and then he re-entered the Ministry of Finance and was assigned to the tax bureau.
- その職務は、徴税・賦役・生産力向上などの経済、刑罰・賞与などの司法、軍事、教育、戸籍調査など多岐に渡るものだった。
- Chihanji had a range of responsibilities from taking care of economy such as taxation, compulsory labor and productivity improvement, administration of justice such as punishment and reward, to military affairs, education, and the family register survey.
- 翌年1月、「憲政擁護」を叫ぶ大会が各地でひらかれ、日露戦争後の重税に苦しむ商工業者や都市民衆が多数これに参加した。
- In January the next year, rallies calling for 'the defense of the constitutionalism' were held in various places, in which many people participated, including the people working in the commercial and industrial sectors and the urban residents who were suffering from heavy tax after the Russo-Japanese War.
- 4年後には日米修好通商条約が締結されるが、この条約によると日本側に関税の自主決定権が与えられていないとされていた。
- 4 years later, a Treaty of amity and commerce between Japan and United States was concluded, and according to this treaty Japan was not approved a tariff autonomy.
- 古都保存協力税(ことほぞんきょうりょくぜい)は、かつて京都市が制定した税条例に基づき実施された地方税のひとつである。
- The Kyoto Old Capital Preservation Cooperation Tax was one of the local taxes, which was once levied in accordance with a tax ordinance enacted by Kyoto city.
- また一部都市では、錯綜する土地権利ゆえ賦課者が確定できず、地子に代わる新しい都市税制を導入したとみられる場所もある。
- In some cities, the rights on land were so complicated that it was impossible to determine who should bear the burden, and instead, a new tax system of the city seems to have been introduced.
- 明治初期から大蔵省や民部省では、全ての土地に賦課して一定の額を金納させる新しい税制である地租の導入が検討されていた。
- From the beginning of the Meiji period officials in the Okurasho (the Ministry of Finance) and the Minbusho (the Ministry of Civil Affairs) were investigating into the implementation of the new tax system in which all the land would be levied and in which the government would make people pay in cash a fixed amount of tax.
- これは使節の交換と領事駐在および限定的な領事裁判権、開港と通商および協定関税率を相互に認めるという平等条約であった。
- This was an equal treaty that mutually authorized the exchange of envoys, the presence of the consular with restricted jurisdiction, opening of a port and commerce, and tariff rates based on an agreement.
- 王朝国家体制への移行により、富豪層による調庸・封物の京進は廃され、国司(受領)による租税進納が行われるようになった。
- With the dynastic nation system starting, the system of rich and powerful persons' paying choyo and fubutsu to Kyoto was abolished, and kokushi (zuryo) came to convey tax to the central government.
- だが、平安時代に入ると、荘園の拡大によって租税の徴収が困難になった国司がそうした土地を荒田として届け出る例があった。
- However, with the enlargement of Shoen (private estates) in the Heian period, it became harder for the Kokushi (officers of local government) to collect taxes and there were cases where kokushi would report such property as koden.
- ここに、律令国家体制期が終わり、土地課税を基本原則とする新たな支配体制、すなわち王朝国家体制が出現することとなった。
- At that time, the system of the nation under the Ritsuryo codes ceased to exist and the new regime which adopted the principle of tax on land, namely Dynastic polity, was established.
- まずアヘンに高率の税をかけて購入しにくくさせるとともに、吸引を免許制として次第に吸引者を減らしていく方法を採用した。
- He first imposed a high tax rate on purchasing opium, and secondly he enforced a licensing system for using opium, both intended to gradually reduce the number of opium users.
- そして、それまでの煩瑣で重い税制を廃して四公六民の租税を定め領民は歓喜し、伊豆一国は30日で平定された」と言われる。
- He abolished the complicated and heavy tax system and replaced it with the Shiko-Rokumin system (which allowed farmers to keep 60% of their crop) which pleased the residents and brought peace to the Province of Izu in 30 days.'
- 在地社会に対しては、在地社会の安全を確保する見返りに軍役を課すとともに、検地を実施して新たな租税収取体系を構築した。
- As well as imposing military duties on the local populace in exchange for maintaining order, the daimyo also established a new taxation system after carrying out a land survey.
- 登記上の本店所在地を大阪府池田市に置いていることから、池田市を所管する豊能税務署の法人税ランクでは常にトップである。
- Because the address of the registered office of the company is in Ikeda City, Osaka Prefecture, it is always at the top in the corporate tax ranking at Toyono Tax Office, which has jurisdiction over Ikeda City.
- 明治政府はやがて酒税の確保に血眼になり、酒屋たちの抵抗も表面化し、大阪酒屋会議事件などさまざまな社会事件に発展した。
- Then, the Meiji Government became desperate to secure liquor taxes and resistance from breweries came to the fore, which led to various social incidents such as the Osaka Incident of the Sake Brewers' Conference Movement.
- が、実は換金作物(大豆、綿、等)には税金がかからず、普通の土地持ちの百姓はそこそこな生活をしていたという見解もある。
- On the other hand, another opinion says that the cash crop (soybean, cotton, etc.) was not taxed, so farmers having lands of common size could lead a reasonably good life.
- 荘務(しょうむ)とは、荘園内部の勧農・検断・徴税など、在地における実際の支配・管理を行うこと、またはその権限を持つ者。
- Shomu refers to the actual practice of control and administration over kanno (encouragement of agriculture), trials, and the collection of taxes within shoen (the manor); it also refers to the individuals who were authorized to practice shomu.
- 検注目録(けんちゅうもくろく)は、検注帳の明細にあたる文書で荘園領主の元で保管されて土地支配や徴税の際の参考にされた。
- Kenchu mokuroku was an accounting document in the kenchucho which was kept by the manor owners for the purpose of governing their lands and imposing taxes.
- 宮本小一はそれを忠実に提案し、朝鮮側は国際法の常識に欠けていたため反論せず、そのまま無関税体制が敷かれることになった。
- Okazu MIYAMOTO proposed it faithfully, and Korea did not oppose it because of their ignorance of the international law, so the customs-fee system was established.
- 議題には、決算報告の受領(第6条)、予算、地方税徴収(第1条)の他に、地方税によって行なう事柄が定められた(第5条)。
- The agenda specified receipt of financial results (Article 6), budget, local taxes collection (Article 1) as well as issues to be handled with the local taxes (Article 5).
- 説文解字には「田賦なり」とあり、元々は田からの徴税である田租(でんそ)をさし、祭祀の費用としての徴収を名目としていた。
- According to Setsumon-kaiji (Shuowen Jiezi) (Explaining Simple and Analyzing Compound Characters), So is defined as 'Tax levied on rice crops,' which was originally Denso, and was collected nominally for ritual expenses.
- 10世紀ごろ、朝廷は律令制に由来する人別支配体制を放棄し、土地課税に基礎をおく支配体制(王朝国家体制)へとシフトした。
- Around the tenth century, the Imperial Court abandoned the system of ruling over people which had originated in the Ritsuryo system (a system of centralized government based on the ritsuryo code) and moved to a system based of taxation of land (the system of the dynasty state).
- こうして開発した荘園について、寺院は寺田であると主張し、政府から不輸の権 (日本)(租税免除の権利)を獲得していった。
- Temples insisted that the manors developed in this way constituted jiden fields, acquiring Fuyu no ken (in Japan) (the right of tax exemption).
- 三浦周辺住民の中には田畑を恒居倭に売却したことにし、名義人を日本人に書き換えることで田租の納税回避を行う者が出現した。
- Some Korean residents around Sanpo pretended to have sold their farming land to kokyowa, and they transferred their land's ownership to some Japanese nominally in order to cheat the payment of tax imposed on their farming land.
- このとき、課税単位へ編成された土地を名田(みょうでん)といい、名田経営を請け負った者が「負名」と呼ばれるようになった。
- The land that was reorganized into a unit of taxation on that occasion was called myoden (rice field lots in charge of a nominal holder), and the contractor for the management of the myoden was called 'fumyo.'
- 朱印地・黒印地は寺社の私有地ではなく公領という扱いであるが、領内の租税は免除されており、収益は全て寺社のものとなった。
- Although Shuinchi/Kokuinchi were deemed not as private lands but as public lands, temples/shrines were exempted from tax and all revenues obtained from lands belonging to them.
- 国衙が名田経営を田堵負名に請け負わせていく中で、地域の実情に合わせて各名田ごとに税率や税目などに差異も生まれていった。
- In the process of contracting out the myoden administration to tato fumyo by kokuga, the conditions, such as the rate and the item of taxation imposed on each myoden, became varied based on the situation in each area.
- 租税収取の最前線はすなわち地方行政の現場であり、必然的に王朝国家に関する議論は地方行政のあり方が焦点となりがちである。
- As the forefront of tax collection is local administrative offices, the arguments concerning the Dynastic polity tend to focus on those concerning local administration.
- 王朝国家体制の特質は、律令国家体制が基調としていた個別人身支配を放棄し、土地に対する課税・支配を基調とした点にあった。
- What characterized the Dynastic polity regime was the adoption of the principle of tax on land as a replacement for the principle of people-based governance, which had been the basic principle of the Ritsuryo regime.
- 国司に付与された権限については、租税収取に関するものに注目が集まりやすいが、軍事警察の面でも大きな権限を獲得している。
- Although the authority for tax collection tends to be focused, kokushi were also given great authority for military police.
- これは、旧藩時代からの県令や官吏が、中央の布告を無視して旧藩時代同様の税と労役を課したことに対する農民の反抗であった。
- The protest was against Kenrei and government officials from former feudal domain, who imposed tax and royaku (labor service) no different from former feudal domain period, ignoring a proclamation by the central government.
- 三島は人民に対しては傲岸な態度で臨み、強引な課税や労役賦課、寄付金強要を行なうなど、批判に対しては弾圧一辺倒であった。
- MISHIMA was arrogant toward the people and the measures he took against criticism were nothing but oppression, such as forcible taxation, the imposition of royaku (labor service) and forcing donations.
- 国司が監督する官稲であるが、正税のように出挙に出すことは禁じられた他、天平6年(734年)の官稲混合以後も存置された。
- Being official grains under the control of Kokushi (provincial governor), it was prohibited from being offered as suiko (government loans, often seed rice, made to peasants in Japan from the 7th through 12th centuries) in the same way as shozei (the rice tax stored in provincial offices warehouse) and it remained even after the integration of official grains in 734.
- 一方、国の管理に属さない化外の民であったため、戸籍を持たず税金や軍布(徴兵の変わりに収める布税)なども免除されていた。
- Meanwhile, hakucho was not included in the family register and exempt from paying a tax or gunpu (a tax to be paid instead of conscription) since they were social outcasts who were not put under national control.
- 寛喜の大飢饉の際、被害の激しかった地域の百姓に関しては税を免除したり、米を支給して多くの民衆を救ったという逸話がある。
- There remains a story that, during the large-scale famine in the Kanki era, Yasutoki saved a large number of people by exempting farmers from taxes and supplying rice to farmers in severely affected areas.
- 二代目の税所篤、県令の時代にも、県師範学校・医学校・病院・女紅場(女学校)・堺版教科書の発行など教育行政が進められた。
- During the years of Atsushi SAISHO, the second prefectural governor, educational legislations were pushed forward for the creation of prefectural schools for teacher training, medical schools, hospitals, girl's schools, issuance of Sakai-version text books, and so on.
- だが、当時幕府財政は破綻寸前であり、改税約書が結ばれた当時には既に幕府はこれよりも質を落として貨幣を発行し続けていた。
- However, the financial affairs of the bakufu at the time were on the verge of collapse, and by the time the kaizeiyakusho was concluded, the bakufu had already lowered the quality of coins even more and continued issuing them.
- 上記のように、炭素税は工場等を狙ったものではなく自家用乗用車や民生部門などからの排出を抑制する効果を主にした制度である。
- As mentioned above, a carbon tax does not aim at factories or the like, but intends to effectively drive the suppression of the emissions from private cars, civilian sectors and so on.
- この時代には各地から青苧購入のために訪れる諸国の船に対しても課税を行って越後-畿内間の青苧流通の支配権を獲得していった。
- During his reign, he imposed the tax on the merchants who came by sea to Echigo Province from other provinces for aoso, thereby gaining control over the distribution network of aoso from Echigo Province to the Kinai region.
- 荘園・公領における租税(年貢・公事・夫役)収取単位(在家役)としても用いられ、その負担者である住民のみを指す場合もある。
- It was also used as a unit (Zaikeyaku) for collecting taxes (land tax, public duties, labor services) within shoen (landed estates) or koryo (public lands).
- 更に12世紀の公領においては実際は公領に居住しながら、表面上は荘民身分を得て国衙からの税負担を逃れようとする農民がいた。
- In addition, in the 12th century, there existed some farmers who tried to evade the tax from 'kokuga' (provincial government offices) by disguising themselves as 'shokan' (people living in a manor, who were exempt from the tax), although in reality they lived in koryo.
- そして、太政官の発する太政官符や太政官の指令に基づいて民部省が発する民部省符によって、租税の徴収権を国家より公認された。
- And the state granted them the right to collect surtax by issuing the Dajokanpu (the official documents of the Dajokan) issued by Dajokan or Minbushofu (the official documents of the Minbusho) issued by Minbusho.
- 地租の由来は、大化の改新により成立した律令国家が、唐に倣って採用した租税制度である「租庸調」のうちの「租」にさかのぼる。
- The origin of land-tax goes back to 'So' of 'Soyocho system' (a tax system, corvee), the tax system which the Japanese nation under the ritsuryo codes, established through Taika no Kaishin (Great Reformation of the Taika Era) applied imitating Tang Dynasty.
- 生産力以上の農地に検知帳上は登録されることもあり、それを基礎に年貢高を計算したため、実態は過酷な徴税となることもあった。
- Sometimes uchi-daka registered in the land survey list was higher than the actual productivity of the land, and nengu was calculated based on that uchi-daka, which resulted in harsh tax collection.
- 名田(みょうでん)は、日本の平安時代中期から中世を通じて見られる、荘園公領制における支配・収取(徴税)の基礎単位である。
- The term 'myoden' (rice field lot manage by a nominal holder) refers to a basic unit of the governance and (tax) collection in the shoen-koryo system (the system of public lands and private estates), and this existed from the mid-Heian period, throughout the Middle Ages in Japan.
- 令文には、寺田を6年1班の班田収授の対象から除外する、すなわち不輸租田(租税を免除した田地)とすることが規定されていた。
- In these regulations, it was stipulated that jiden fields were excluded from farmland for which allocation was made every six years, or were specified for Fuyusoden (the farmland for which tax was exempted).
- この租税収取システムが軌道に乗ると、国司は現地へ赴任する必要がなくなり、特に上位官である守の多くは遥任するようになった。
- When the system of tax-management apparently became successful, the kokushi, and especially the higher ranking kami, was no longer required to be present in the appointed province
- 免税特権を獲得した荘園は領域が統合される一円化の措置などを通じて拡大する傾向を示し、国衙が支配する国衙領を蚕食し始めた。
- The manors, acquired tax exemption privilege, started enlarging their territories through the unification of their territorial control and encroaching on the kokugaryo territories controlled by kokuga.
- 室町幕府が京都の支配権を確立するにつれて朝廷の徴収代理から、財政基盤の弱かった幕府独自の土倉への課税を行うようになった。
- As the Muromachi bakufu was establishing authority in Kyoto, deputy collecting officials of the Imperial court took on the task of imposing independent taxes on doso for the bakufu that had a weak financial base.
- 土地課税を重視する考えは9世紀前期の藤原冬嗣執政期の頃から存在していたが、個別人身支配の原則を覆すまでには至らなかった。
- Although the idea of emphasizing tax on land existed in the era when FUJIWARA no Fuyutsugu was in power during the first half of the 9th century, it stopped short of reversing the principle of people-based governance.
- 御家騒動においても、秀家が朝鮮出兵で悪化した財政を再建するために領民に重税を布こうとして重臣の反発を招いたとされている。
- He triggered protest among his senior vassals by trying to impose heavy tax on the people of his domain in order to rebuild finances depleted by the dispatch of troops to Korea, leading to family troubles.
- 延暦寺に代表される有力寺院や朝廷の造酒正(押小路家)などは、こうした土倉や酒屋を支配下においてそこから税を徴収していた。
- Leading Buddhist temples such as Enryaku-ji Temple, as well as the miki no kami (Chief of the Sake Office, the Oshikoji family took charge for generations) in the Imperial Court, had collected taxes from the doso and sakaya by dominating them.
- 長暦3年(1039年)に算博士となり、後に大外記・主税寮を兼ねた他、美濃国・越後国・越前国・備前国・播磨国の介を兼ねた。
- He became San hakase in 1039 and was assigned with Daigeki (Senior Secretary) and Shuzeiryo (Bureau of Taxation) before he served as the assistant governor of Mino, Echigo, Echizen, Bizen, and Harima Provinces.
- そのため、その負担はかなり重く、官田の税の納入者への様々な優遇措置も、官田と民田との負担格差を是正する事は出来なかった。
- Therefore, the burden was so heavy that various preferential treatments for kanden-tax payers could not correct the difference in burden between kanden and private estates.
- これは続いて天平10年(738年)にも115名が駿河国を経由して摂津国に送られたことが駿河国の正税帳によって確認できる。
- Following that, in 738, 115 subjected barbarians were sent to Settsu Province (Osaka Prefecture today) via Suruga Province (Shizuoka Prefecture today), which was confirmed in the official tax record of Suruga Province.
- 明治維新の際の「商法大意」に基づいて廃止され、後に運上として復活するものや近代的な営業税などの形で賦課されるものもあった。
- Myoga was abolished based on 'Shoho taii' (a kind of commercial code) enacted in the process of the Meiji Restoration, but some of them were later revived as Unjo or modern trade tax.
- 班田制の衰退とともに田地の課税方式自体が変質し、輸祖田と輸地子田が公田、田租と地子が租穀として一括把握されるようになった。
- According to the decline of handensei (Ritsuryo land allotment system), taxation system of rice fields itself changed and eventually, yusoden and yujishiden were integrated into koden (rice fields administered directly by a ruler) and denso and jishi were integrated into sokoku.
- また、神田孝平も、に「田租改革建議」を提出して各藩ごとの税の不均衡を正して公正な税制にするための貢租改革が提案されていた。
- In 1870 Takahira KANDA also submitted 'A Proposal for Land-Tax Reform'; in the proposal he suggested to correct inequality in taxes among domains and make a fair tax system.
- 一国平均役(いっこくへいきんやく)は、日本の中世において、ある令制国内の荘園・国衙領へ一律的に賦課された租税・課役である。
- Ikkoku heikinyaku refers to land taxes and assignments evenly imposed on shoen (manor) and kokugaryo (territories governed by a provincial government office) of a particular province during the Middle Ages in Japan.
- 7世紀末~8世紀初頭に始まった律令制における租税は、租庸調制と呼ばれ、人民一人ひとりを対象に課税・徴税する性格が強かった。
- The taxation system under the ritsuryo system, which was started during the late 7th century to the early 8th century, was called 'the soyocho (tax paid by rice, labor, or textile) system', and it was imposed on and collected from each member of the community.
- が、8世紀後期ごろから租税負担を回避するために逃亡・浮浪する百姓らが増加していくなど、律令制支配に行き詰まりが生じていた。
- However, from the latter eighth century, more farmers began to leave their land to become wanderers in order to avoid paying tax and the ritsuryo system was confronted with some change.
- また、大宝3年(703年)から慶雲4年(707年)にかけて連続的に発生した飢饉と税体系の不備により貧窮する農民が続出した。
- Further, as a result of a series of famine occurred from 703 to 704 and the flaws in the tax system, there were many peasants who suffered of serious poverty.
- 10世紀になると国司による徴税請負体制が確立し、皇室や上流貴族、官司はこうした国司からの進納に依存するところが大きくなる。
- It was in the 10th century when the system to undertake an actual tax collection by kokushi (provincial governors) was established, and accordingly, imperial households, high court nobles and guji financially depended upon 'shinno' (gifts) from the kokushi.
- 幕府は課税を撤回したが、輝高はこの後、気鬱の病になり、将軍徳川家治に辞意を明言するも慰留され、結局老中在任のまま死去した。
- Although the bakufu (Japanese feudal government headed by a shogun) repealed the taxes, Terutaka suffered from depression after this incident and it was only because his attempt to resign was turned down by Shogun Ieharu TOKUGAWA that he remained a Roju until his death.
- 純友はこの元名の代行として現地に派遣されて運京租税の任にあたるうちに富豪層出身の舎人ら海賊勢力と関係を結んだとされている。
- Sumitomo is said to have established a relationship with the pirates, the toneri (servants) of the Fugo-so (the upper class), after being dispatched to the province to replace Motona and while he was delivering tax money to Kyoto.
- 忠常は上総国、下総国、常陸国に父祖以来の広大な所領を有し、傍若無人に振る舞い、国司の命に服さず納税の義務も果たさなかった。
- Tadatsune owned a large territory in Kazusa Province, Shimousa Province and Hitachi Province, behaved outrageously and did not obey orders of the Kokushi (provincial governor) nor fulfill his obligations to pay taxes.
- 財政官庁として他に大蔵省律令制における大蔵省があったが租税や租税関係の戸籍はこちらが取り扱ったため大蔵省よりも重視された。
- Although Okura-sho (Ministry of Finance) under the Okura-sho ritsuryo sei (the political system based on the codes of the Ministry of Finance) also worked as an organization engaged in finance, Minbu-sho was considered a more important ministry than Okura-sho because the former handled land taxes and family registers related to the land taxes.
- ここに示される田の調とは、田地面積に応じて賦課される租税であり、後の律令制における租庸調の前身に当たるものと見られている。
- It is recognized that 'Cho' for rice field provided for in this article was a land tax imposed according to the area of rice field allotted to each farmer, which was the predecessor form of Soyocho taxes imposed under the later-established Ritsuryo system.
- 正税帳(しょうぜいちょう)は、律令制のもとで国司が毎年太政官に対して提出する帳簿の1つで、令制国における正税の収支決算書。
- Shozeicho refers to one of the account books that kokushi (provincial governor) submitted to Daijokan (Grand Council of State) in the ritsuryo system every year, a balance sheet of shozei (the rice tax stored in provincial offices warehouse) in ryoseikoku (province).
- 更に神火による正倉焼失などに反映される地方政治の腐敗も深刻化して、各地の正税は急速に不足するようになった(「正税用尽」)。
- Besides, the corruption of local governments became more critical as reflected on the shoso burned out by sacred flame, therefore, shozei in each province was running short rapidly ('Shozei yojin').
- 公認一円化した荘園からの一国平均役は荘官を通じて徴税されたが、それに対応して公領も新たに郡、郷、保単位の地域再編が行われた。
- Tax was collected from ikkoku heikin-yaku from the accredited and unified shoen through shokan (an officer governing shoen), and koryo underwent regional restructuring into new units of gun, go, and ho accordingly.
- 冥加(みょうが)とは、江戸時代に山野河海などを利用したり、営業などの免許の代償として江戸幕府や藩に対して支払った租税の1種。
- Myoga means a kind of tax in the Edo period that was paid to the Edo bakufu or domains in consideration for the use of mountains/fields/rivers/seas or to grant a business license
- その後政府の強硬姿勢は、頃まで続いたが、税収の見込みがつくようになると徐々に緩和されていき、に耕地宅地の改正作業が完了した。
- The hardline stance of the government continued through 1878; but the strict stance was gradually eased as the government was able to have the prospect of receiving revenue from tax and the work of reformation of arable land and the residential land was completed in 1880.
- そこで「〔略〕(中学生たちの)前の方にいる連中は、しきりに何だ地方税の癖に、引き込めと、怒鳴ってる」といった記述が見られる。
- The novel says that 'some students at the front were yelling, 'you, local-tax eaters, go home'.
- 商品生産・流通を掌握し、物価を引き下げるため手工業者の仲間組織を株仲間として公認、奨励して、そこに運上・冥加などを課税した。
- In order to control the processes of production and distribution of commodities and lower prices, he authorized guilds of handicraftsmen as a trade guild (kabunakama) and encouraged its organization, while imposing business taxes called unjo, myoga on them.
- 次いで渡英して、額面100ポンド (通貨)に対して発行価格を93ポンドまで値下げし、日本の関税収入を抵当とする好条件を提示。
- Then, he went to England, where he made an attractive proposal to reduce the issue price of the bond to 93 pounds per 100-pound (Currency) face value, and offered a cut of Japanese revenue from tariffs as a security.
- 9世紀~10世紀ごろ、律令制の解体にともなって、律令上の租税体系である租庸調制も次第に崩壊し、官物・雑役へと変質していった。
- Around the 9th or 10th century, the Ritsuryo system (a system of centralized government based on the ritsuryo code) and the Soyocho tax system collapsed and as a result, the taxes due changed into kanmotsu (tribute goods paid as taxes or tithes) and zatsueki (odd-job tasks).
- そして、国司苛政上訴が功を奏し、太政官の政策に影響を与え、国内の税率を固定化する「公田官物率法」が1040年代に制定された。
- Kokushi kasei joso was effective in having an effect on Daijokan's policies, resulting in the enactment of 'Koden kanmotsu rippo' (fixing a limit of 3 to of rice per tan of land) in 1040 for fixing the tax rates in Japan.
- しかし、1878年、高知県区会議員選挙で戸主として納税しているのにも関わらず、女性であることを理由に投票が認められなかった。
- However, in 1878, she was not approved to vote at the Kochi Prefectural Municipal Election because she was a woman, even though she paid tax as a householder.
- 立川主税(たちかわ ちから、天保11年(1840年)? - 明治36年(1903年)1月22日)は、筑前国出身の新選組隊士。
- Chikara TACHIKAWA (1840? - January 22, 1903) born in Chikuzen Province was a member of the Shinsengumi (a special police force of the late shogunate period).
- ところが、天平11年(739年)に封戸の租は全て封主(神封の場合は神社)に納めることとされ、神戸との税制的な違いが消滅した。
- However, the difference from jinko in the tax system disappeared when it was decided in 739 that fuko should pay all the rice tax to fushu (in case of jinpu, fushu is the shrine).
- 明治6年(1873年)11月29日に徴税以外の国内行政部門は再度分離されて、新しく内務省 (日本)が創設されることとなった。
- Domestic and administrative sections other than the section engaged in collecting taxes were divided again on November 29, 1873, with the result that the Ministry of Home Affairs (prewar Japan) was newly established.
- 4月29日に事務局総裁に内務卿大久保利通、御用掛(次席)に大蔵卿大隈重信が就任し、大蔵少輔兼租税頭松方正義が局長に就任した。
- On April 29th, Toshimichi OKUBO, the Secretary of Interior, took office as the Secretariat Director General, Shigenobu OKUMA, the Minister of the Treasury, took office as Goyogakari (the person in charge of the command from Imperial Household Ministry) (the second highest position), and Masayoshi MATSUKATA, who was a Junior Assistant Minister of the Ministry of the Treasury and concurrently the Head of Land Tax, took office as Chief of Secretariat.
- 蔵前入用(くらまえにゅうよう)とは、江戸時代に江戸幕府直轄領(天領)に対してかけられた高掛三役と呼ばれる特別税のうちの一つ。
- Kuramae nyuyo was one of the three major taxes called Takagakari Sanyaku that were imposed on the direct control territories of the Edo bakufu (Shogunal demesne) during Edo period.
- 領民は会津藩主松平容保の京都守護職就任以来の重税に対する不満を一気に爆発させ、藩の支配組織を完全に解体に追い込んだのである。
- The people of the domain, who had been suffering from the heavy tax since the feudal lord of the domain, Katamori MATSUDAIRA's assumption of Kyoto Shugoshoku (Military Governor of Kyoto), exploded their frustration all at once in this revolt, which completely destroyed the ruling organization of the domain.
- 11世紀半ばになると、朝廷の内裏造営などを目的とした臨時課税を目的に全国に一国平均役を課すことがしばしば行われるようになった。
- In the middle of the 11th century, ikkoku heikin-yaku (taxes and labor uniformly imposed on shoen [manor in the medieval Japan] and kokugaryo [provincial land] in a province) was frequently imposed across the country as extraordinary taxation to build an inner court of the Imperial Court.
- 王朝国家においては国家が把握する必要を感じたのは民を組織編制して税を請け負う田堵負名層だけとなり、それがすなわち百姓となった。
- In the dynastic nation-state, the tato and fumyo class who organized people and collected tax from them were the only people the state found it necessary to control, and were thus hyakusho.
- その土地を賃租し、地子(賃租の利益)を今まで持ち主不在であった土地の租税分に充てることで、中央財源の不足を補うべきと主張した。
- He insisted that the government should make up for the deficit by leasing such lands and applying the jishi (profit from the land rent) to the land tax of absentee owner land.
- 蜂起の目的は、暴力行為を行わず(下記「軍律」参照)、高利貸や役所の帳簿を滅失し、租税の軽減等につき政府に請願することであった。
- The purpose of the uprising was to make an petition for the abrogation of account books to usurers and public offices and tax reduction to the government without taking violent actions (see Martial Law below).
- 延喜年間に里倉負名体制は負名体制に移行し、公的租税としての正税及び公出挙に代わり官物として一括して土地に賦課する方式となった。
- After the Riso-fumyo system was switched to the Fumyo system (local tax manager system), the tax was comprehensively imposed on lands as Kanmotsu (tribute paid as taxes), instead of Shozei and Ku-Suiko, both of which were regarded as the official land taxes.
- これに伴い、平安前期の弘仁貞観期(9世紀)には、政府の租税方針も律令が当初想定していた人への課税から土地への課税へと転換した。
- Therefore, in the Konin-Jogan eras in the early Heian period (the ninth century), the taxes policy of the government was converted from taxation on people, which was the initial policy mapped out under the Ritsuryo codes, to the taxation on lands.
- 平安中期頃になると、高級貴族や有力寺社(権門勢家)が、ある国の租税収取権を掌握し、国司を自由に任命する権利を得るようになった。
- Entering the middle era of the Heian period, high-class nobles, dominant temples and shrines (or powerful groups in other words) took hold of the right to collect taxes in a province, acquiring the right to freely appoint kokushi there.
- これらは、朝鮮王朝が徴税権を行使出来なかったこと、1429年の時点で恒居倭は宗氏ではなく早田氏が掌握していたことを示している。
- These facts prove that the Korean Dynasty was not able to use their authority of tax collection and kokyowa were under the control of the Soda clan instead of the So clan in around 1429.
- 平安時代、律令制下では庶民は租税や労役、兵役を課せられていた。その運搬や出向は全て本人が自ら都まで出向かなければいけなかった。
- 下の文を統合しました.
- 国司は、田堵に名田を経営させ、名田からの租税納付を請け負わせることで、一定の租税額を確保するようになった(これを負名という)。
- The kokushi were able to secure the fixed amount of taxes by entrusting the Tato with the management of and collection of taxes from the myoden (the Tato so entrusted were known as Fumyo).
- 地方の御料所(将軍直轄領)の管理を任されており、所領地の守護不入や段銭(田畑に賦課される税)の徴収などの特権を与えられていた。
- Hokoshu was entrusted to the management of local goryosho (shogunate's estate) and was also given the rights to prevent Shugo (provincial constable) from entering their own lands and to collect tansen (a kind of provisional tax in medieval Japan).
- また、地主を納税義務者とすることは、彼らに参政権を付与することを意味し、地主階級に対して一定の政治的な力を与えることになった。
- Making landowners pay tax meant giving them suffrage rights; accordingly, the landowning class was given a certain political power.
- また、地券台帳自体も、に創設された土地台帳制度に引き継がれ、に事実上廃止されて、以後地租の収税はこの土地台帳によって行われた。
- In addition, the registry of certificate of land title itself was succeeded by cadaster system which was found in 1884; and in 1889 the registry system of certificate of the land title was virtually abolished; afterwards, collection of land-tax was carried out by this cadaster system.
- ところが、744年に国分寺・国分尼寺造営のために、各令制国がそれぞれに正税2万束ずつの施入と出挙利息の造営費転用が命じられた。
- However, in 744, for building Kokubun-ji Temple and Kokubun-ni-ji Temple, each ryoseikoku (province) was ordered a senyu (offer something to a temple) of 20 thousand bunches of shozei to provide each temple respectively as well as a diversion of suiko interest into construction costs.
- すると、国司は自己の収入につながる公廨稲の出挙に力を入れたために、結果的に地方財政が増加する一方で正税管理が疎かになり始めた。
- Then, kokushi began to focus on suiko of kugaito connected with their income, leading to the consequence of the growth of provincial finances while the control of shozei began to be neglected.
- 関税に関する条項が改訂されるのは、朝米通商条約において関税が定められ、自国のみ突出するわけにはいかないと日本が判断した後である。
- The provision on taxation was amended after the Treaty of Commerce between Korea and the United States was concluded, where taxation was provided, and Japan decided that they should not maintain the preferential provision anymore.
- 府知事・県令は地方税事項については府県会の議決に従うものとされたが、認可すべきでないと考えた場合には内務卿に報告し指揮を請うた。
- Prefectural governors were to follow the decisions made by Fuken-kai regarding issues on local taxes, but if they thought they should not approve the decisions, they reported it to the minister of interior and asked for supervision.
- これらは、本来、農民による生産を促進・拡大を意図したものだったが、一方では、支配者にとって租税収入を確保するという側面もあった。
- These were originally intended to promote and enhance production of farmers, and also ensued tax collection for the rulers.
- ところで、王朝国家体制が成立して以来、11世紀中期にかけて、中心的な税目である官物の収納については受領が大きな権限を有していた。
- By the way, in the period from the time when the dynastic nation system was established to the middle 11th century, zuryo had a significant right to collect kanmotsu, a main tax.
- 納銭方(のうせんかた/なっせんかた)とは、室町幕府が土倉役・酒屋役を徴収するために土倉・酒屋の有力者から任命した徴税委託の機関。
- The Nosenkata was an organization commissioned to collect the dosoyaku (taxes imposed on pawnbrokers and moneylenders by the Muromachi bakufu - Japanese feudal government headed by a shogun) and sakayayaku (taxes imposed on sake brewery by the Muromachi bakufu), whose members were appointed by the Muromachi bakufu from among influential figures belonging to the doso (pawnbrokers and moneylenders) or the sakaya (sake breweries).
- 一方で、朝廷は旧来の律令制の枠を越えて国守(受領)に大幅な裁量権を与えて地方の農業・産業の振興を図り、かつ税収の向上も目指した。
- Meanwhile, the Imperial Court granted greater discretionary power to kokushu (or 'zuryo', the head of the provincial governors) beyond the bounds of the traditional Ritsuryo system, aiming to invigorate provincial agriculture and industries, and also to increase tax revenues.
- しかし福知山藩の藩政においては最悪で、領民に重税を強いて、しかもそれを反対する領民を多数捕らえては、殺害するなどの悪政を敷いた。
- However, the han government of Fukuchiyama han was the worst, and heavily taxed people possessing estates, and carried out a misguided government of the people, killing and capturing all those who opposed him.
- 弾はほとんどあたらず頭上を飛び越して、居留地の反対側にある旧幕府の兵庫運上所(神戸税関)の屋上に翻る列国の国旗を穴だらけにした。
- Most of the bullets passed over their heads instead of hitting them and made holes in foreign flags flying on the rooftop of Hyogo Unjo- sho (Kobe custom office) of the former bakufu located on the other side of the settlement.
- 中世には、朝廷や武家政権、荘園領主・有力寺社などの権門勢家がおのおの独自に関所を設置し、金儲けのため、関銭(通行税)を徴収した。
- During Japan's middle ages, powerful and influential families or other groups, including the Imperial Court, the various warrior governments, lords of private estates, and powerful temples and shrines all established their own dedicated barrier stations, levying a 'barrier toll' (also known as a 'passage tax') at such barriers in order to make money.
- そこで、同年11月1日に来年1882年5月1日に大阪で全国規模の酒屋会議を招集して減税と営業の自由を要求を求める檄文を作成した。
- Therefore, on November 1 of the same year, he prepared a manifesto to convene the nationwide Sakaya Kaigi in Osaka on May 1 of the following year, 1882, in order to call for tax cuts and free business.
- ところが、734年に郡稲以下の官稲が大税に統合されて「正税」が正式な名称となり、例外とされた駅起稲なども739年には統合された。
- However, kanto below gunto was integrated into taizei with the change of its formal name to 'shozei' in 734, and ekikito that had been considered exception was also integrated in 739.
- その調達方法については諸説あるものの、租や正税・地子交易を用いた現地における調達や雑徭による製作によって入手したと考えられている。
- There are various theories regarding collection method; collection at the local area using So, Shozei (rice tax) and Jishi trade (trade between tax [rice] and specialty goods), and labor for production with Zoyo are considered possibilities.
- また、政府高官間の政争の産物である「大蔵省分割問題」も影を落としていた(内務省_(日本)設置による測量機構と税額算定機構の分離)。
- In addition, the problem of 'dividing the Ministry of Finance' cast a shadow into the land-tax reform; that is, the organization responsible for the land survey and the organization responsible for calculating amount of tax were separated owing to the establishing of the Ministry of Home Affairs; this split was the product of the political dispute.
- この説によると、延喜の班田励行は租税の額の確定を目的としたものであり、来るべき土地への課税を前提とした制度改革であったこととなる。
- According this theory, the enforcement of handen was intended to determine the land tax amount and it was a system reform focused on the coming taxation of land.
- 元来は進歩党_(日本)進歩党(日本 1896-1898)に近い多額納税議員の会派で、1898年に早家崇ら14名によって結成される。
- It was a parliamentary group of councilors who paid large amount of tax, which was close to Shinpo-to (Progressive Party) (Japan, 1896-1898) and was consisted of 14 people including 早家崇 in 1898.
- この際に条例反対の意見があったため当時の高山義三市長は今後同種の税を新設や延長することはないという覚書を反対する寺社と交わしている。
- At this time, due to the opposition against this ordinance, Yoshizo TAKAYAMA, the mayor at the time, exchanged memorandums with the opposing temples and shrines in which he stated that the same kind of taxation would be neither enforced nor extended thereafter.
- 公文の一部 日本から朝鮮に輸出するものについては日本の税関では輸出税をかけず、一方朝鮮から日本への輸出するものにも輸入税をかけない。
- A part of the official document - The products exported from Japan to Korea will not be imposed export duties in customs in Japan, while the products exported from Korea to Japan will not be imposed import duties.
- そのため、2つ目の見解、すなわち荘園公領制における支配・収取(徴税)の基礎単位とする見方が広範な支持を得ており、支配的となっている。
- This makes the other opinion more dominant, and many researchers support this idea that a myoden was a basic unit of governance and tax collection in the shoen-koryo system.
- 米が取れない地域の一部では商品作物等の売却代金をもって他所から米を購入して納税用の年貢に充てるという買納制が例外的に認められていた。
- For the areas where rice cannot be produced, the baino-sei system, in which rice to be paid as nengu was purchased with money earned by selling other kinds of crops, was employed as an exception.
- こうしてなし崩し的に公領に虫食い状に発生した新立荘園、つまり国免荘(こくめんのしょう)は、次第に公領からの租税徴集を圧迫していった。
- In this way, newly-established shoen, namely, kokumen no sho (a shoen allowed exemption from rice tax or other tributes), had been vermicularly spreading within koryo, strangling the tax collection from koryo.
- 更にこの仕組みを支えてきた租庸調などの律令制税制・財政も崩壊していったために、不動穀・不動倉の前提である正税・正倉も有名無実化した。
- Furthermore, So-Yo-Cho tax system and finance of the ritsuryo system that had been supporting this mechanism collapsed; therefore, shozei and shoso that were the preconditions for fudokoku and fudoso became name only.
- 在庁官人は、前述した「富豪の輩」(田堵・負名層)から登用された者が多く、国衙領の経営・租税徴収を行うことで、国司の租税収取に貢献した。
- Many zaichokanjin were employed from the above-mentioned 'fugo-no-yakara' (tato, leading farmer and fumyo, tax collector), took on the management of the kokuga region and tax collection and contributed to levying taxes by kokushi.
- 朝鮮王朝は恒居倭の倭寇化を恐れ、検断権(警察・司法権)・徴税権といった行政権を行使できず、日本人有力者による自治に任せるままであった。
- Since the Korean Dynasty was afraid that kokyowa might become wako, they hesitated to use their administrative powers such as the police authority, the legal jurisdiction, and the authority of tax collection, and they just left the government of that area to some influential Japanese people.
- こうした公事を名目として本来の賦課である年貢・所当・官物とは別個に賦課される租税のことを「公事」(「公用」とも)と称するようになった。
- The land tax separately imposed from the original imposition such as nengu, shoto and kanmotsu in name of kuji began to be called 'kuji' (also referred to as 'kuyo').
- このため領民に重税を敷いたが、第10代藩主・織田秀綿の代である明和6年(1769年)1月には百姓が重税に反対して強訴を起こすに至った。
- For this reason, the farmers of the domain were levied heavily, leading the farmers petitioning the shogunate in February 1769 against the tenth lord Hidetsura ODA.
- 日清戦争後に財政収入を増やすために、煙草税則が改められ、明治31年(1898年)1月葉煙草専売法が実施され、葉タバコの専売を開始した。
- In order to increase the income after the Sino-Japanese War, the rule for tobacco tax was reformed, the Leaf Tobacco Monopoly Law went into effect in January, 1898, and the monopoly of leaf tobacco was started.
- それに対し高経は道誉が二十分の一税を滞納していたとの理由で摂津多田荘を没収するなど、道誉らと高経の対立は抜き差しならぬものとなっていた。
- Takatsune, on his part, forfeited Doyo's Tada no sho estate in Settsu Province on the ground of the arrears in one-twentieth tax and as a result, Doyo, etc. and Takatsune were locked in serious confrontation.
- また、年貢増徴政策なども行なっているが、このために加藤氏が水口藩に移封された後も、天領の中では特に税率の高い地域になったといわれている。
- Additionally, the Kato clan evolved nengu (land tax)-increase policy, so that the domain was said to still be a particularly high-tax area after it was transferred to the Minakuchi Domain.
- 上記のうち、主として田租や正税出挙に由来するものを官物(かんもつ)といい、主として調・庸・雑徭に由来するものを雑役(ぞうやく)といった。
- Among the taxes mentioned above, those that corresponded to tax paid by rice and the shozei-suiko were called kanmotsu (the tribute goods paid as taxes or tithes), and those that corresponded to tax paid by textiles, tributes, labor were called zoyaku (the miscellaneous duties).
- 受領は郡司・富豪層を出自とする田堵負名らに租税納入の責任を課していたが、税率や減免率などをめぐって受領と負名層の間には対立が生じていた。
- Zuryo entrusted tax collection work to Tato fumyo who came from gunji or the rich and powerful class, but often confronted them with tax rates or tax reduction rates.
- 本来は課役負担者の確保が趣旨であったが、平安時代に入ると陰首・括出は地方より税負担の軽い畿内に移住するための法の抜け穴として利用された。
- The purpose of the regulation was originally to secure tax payers, but during the early Heian period, onshu and kasshutsu were used as a legal loophole to migrate to the Kinai region (provinces surrounding Kyoto and Nara) where the tax burden was lighter than in other provinces.
- こうした流れの中で国司行政も、所定の租税(官物・雑役など)の納入のみが求められ、その他は現地赴任の筆頭国司の裁量に任されるようになった。
- In response to this shift of the system, the administration of Kokushi (provincial governors) was required only to pay certain taxes (such as kanmotsu (tribute goods paid as taxes or tithes) and zatsueki (odd-job tasks)) with other tasks left to the discretion of the appointed head of the provincial governors.
- また、地方から租税として集められた貨幣や地金を公式の通貨に換金して政府に納入するジャフハズ(jahbadh)と呼ばれる御用業者もあった。
- Money dealers called 'jahbadh' changed the currencies and bullions collected in various places as taxes into the official currencies, which they delivered to the government.
- もともとは太政官・神祇官や八省および主税寮・主計寮など一部の官司にしか置かれていなかったが、行政の煩雑化に伴って様々な官司へ増置された。
- Shisho were originally placed in some offices such as Daijokan, Jingikan, the eight ministries, Shuzeiryo, and Shukeiryo; however, as the administration became complicated, Shisho were additionally placed in other offices.
- つまり信玄は長安の優秀な経理の才能を見抜いて、武田領における黒川金山などの鉱山開発や税務などの庶務を任せる行政官として採用したのである。
- Shingen saw his superb ability in accounting, and made him government official who handled general affairs such as the establishment of mines such as Kurokawa Gold Mine as well as taxes within the estate of Takeda.
- 地租改正で農民の納税が金納化され、それに伴い家禄支給を石代として金禄で支給する府県も出現し、また米価の変動による混乱や不満も生じていた。
- After the land-tax reform, farmers had to pay tax by cash, some prefectures started to pay Karoku by cash instead of rice quantity, and fluctuation of rice price caused social chaos and frustration of people.
- 後に帝国議会が開かれた時に、当初衆議院の選挙権や貴族院_(日本)の多額納税議員の資格が与えられたのは、その多くがこうした地主層であった。
- When Imperial Diet was held later, at first election franchise for House of Representatives or entitlement of councilor of large taxpayer in House of Peers were given to many of such landlord class.
- その範囲は現任の文武官をはじめ徴税や官物輸送その他の職役を負担する戸や胥吏 にまで及び彼らは 5 段階の戸等制で1、2等の上等戸であった。
- Their duties ranged from the management of literary and military affairs to tax collection and the transport of government property as well as duties which were the responsibility of other officials and 'xuli' (petty officials), and they occupied the top two ranks of the five-tier system of household ranks (hudengzhi).
- 1987年3月24日、京都地方検察庁は市長が古都税の和解について交渉した過程において利益誘導にあたる事実はないとして不起訴の決定を下した。
- March 24, 1987: The Kyoto District Public Prosecutors Office decided not to prosecute the mayor because of no evidence of handing out benefits to his electoral district during his negotiation for the settlement of the Old Capital Tax.
- しかし、10世紀以後は国衙の正税から捻出されるようになり、更に11世紀には国衙の許可を得た寺社が直接現地から雑役を徴収する仕組が確立した。
- In the tenth century, however, it came to be financed by shozei (rice tax stored in provincial offices' warehouse) of kokuga (provincial government offices) and in the eleventh century, the system was established under which temples/shrines were allowed to directly collect zatsueki by obtaining kokuga's permission.
- 四子政権時代には律令財政が確立され、天平6年(734年)に官稲混合による正税が成立し、天平8年(736年)には公田地子の京進が開始された。
- In the 'Four Fujiwara brothers government' era, the finance under the Ritsuryo codes was established, in 734, shozei (the rice tax stored in provincial offices warehouse) with the mixed Kanto (rice gathered as rice field tax and stored in various provinces) was enacted, and in 736, land taxes on Koden (field administered directly by a ruler) paying to Kyoto were begun.
- 主に人口の多い東日本から徴兵され、その間も税は免除される事はないため、農民にとっては重い負担であり、兵士の士気は低かったと考えられている。
- Because the soldiers, who were mainly drafted from eastern Japan which had a larger population, were not exempt from taxation during their service, they bore a heavy burden as farmers and it is thought that morale was low.
- しかし、公出挙でも年利50%と高利が認められていたので、国府や郡家などの地方機関は春になると正税(租庸調)の種籾を百姓へ強制的に貸与した。
- However, since charging high annual interest rates at 50% was admitted even in Ku-Suiko, local administrative organizations such as the Kokufu (provincial office) and Gunke (public office) started to forcibly loan seed rice to peasants in spring, although such seed rice should have been stored in the provincial offices' warehouse as Shozei, the rice tax (belonging to So-Yo-Cho system [a tax system, corvee]).
- その後、11世紀~13世紀ごろに荘園公領制が成立すると、荘園や国衙領の除田(じょでん、免税田を意味する)の一つとして寺田が位置づけられた。
- Around the eleventh to the thirteenth century when shoen koryo sei (the system of public land and private estates) was established, jiden fields were dealt with in the same way as that for joden fields (fields for which tax was exempted) of manors or Kokugaryo (territories governed by provincial government offices).
- 荘園に対する収税についても守護使不入を勝ち得た荘園には介入の余地がなく、非合法で横領する他はこれらを支配下に組み入れることは困難であった。
- In terms of tax collection as well, taxes could not be collected from Shoen after they obtained the right of Shugoshi funyu (a right to reject the entrance of a Shugo) and they had no way to collect money without embezzling illegally.
- このように一円化して領域性を高めた荘園にも名田制は採用され、各々の国内の荘園・国衙領への一律的な課税(一国平均役)が行われるようになった。
- To the shoen that enhanced its integrity by the enclosure measures, the myoden system (field naming system) was adopted, and Ikkoku heikinyaku (taxes and labor uniformly imposed on shoen and kogugaryo (territory governed by provincial government office) in a province) to shoen and kokugaryo came to be enforced.
- 琵琶湖疏水建設は、国や京都府の財政支出のみならず、市債や寄付金などのほか、市民に対しての目的税をも財源とし、府民と一体となって取り組んだ。
- Financial resources for the construction of Lake Biwa Canal were not only the finances of the country and Kyoto Prefecture, but also municipal bonds, contributions, and special-purpose tax on citizens; he worked hard together with citizens of the prefecture.
- これらの政策は一般には受け入れられるが、禄税の使途や地域格差があるなかの一律施行に対する不満や、就業の失敗による混乱を危惧する意見も出る。
- This policy was accepted by most of the people, but some people disagreed with a usage of tax money, and some complained about a flat tax amount which ignored regional disparities, and some were afraid of social disruption caused by warriors who failed in getting a job.
- 朝廷においては、特に毎年一定の時期に各地の国司から提出される大計帳・正税帳・調帳・朝集帳を四度公文(しどのくもん/よどのくもん)と呼んだ。
- In the Imperial Court, dai-keicho (the grand yearly tax registers), shozeicho (balance sheets of tax rice), chocho (list of choyo [tribute and labor]) and choshucho (report of affairs of state) submitted by Kokushi (provincial governors) in various places at fixed times of the year were particularly called shidonokumon.
- 名の通り府県会が開かれていない時期にも活動する数人の常置委員が、府知事・県令から地方税支弁事項について諮問を受け、意見を述べるものであった。
- As the name suggests, several permanent commissioners, who were active even when Fuken-kai was not opened, were consulted and they were to express opinions.
- その後、11世紀から13世紀ごろに荘園公領制が成立すると、荘園や国衙領の除田(じょでん、免税田を意味する)の一つとして神田が位置づけられた。
- After that, from the 11th century through the 13th century with the establishment of the Shoen koryo sei (The System of Public Lands and Private Estates), Shinden was positioned as one of Joden (tax-exempted rice fields) of Shoen or Kokuga (local government office)
- こうした状況を受け、政府は、従前の個別人身支配に代わって租税収取を確保するための新たな支配体制を構築するため、大きな方針転換を迫られていた。
- Under such circumstances, the government was pressed to build up a new regime, in lieu of the then existing people-based governance, which enabled it to secure tax revenue.
- 国司苛政上訴がこの時期までに消滅したのは、公田官物率法が国司の課税権限を抑制し、郡司・田堵負名層との利害関係が解消されたからだとされている。
- It is contemplated that the reason why kokushi kasei joso disappeared around that time was because koden kanmotsu rippo restricted kokushi's right to collect tax and conflicts of interest between kokushi and gunji/tato fumyo were resolved.
- 延喜式主税寮格式と正倉院文書の一部となっている天平12年(740年)作成の遠江国浜名郡の輸租帳の逸文からおおよその姿を知ることが可能である。
- It is possible to know the image from itsubun (a composition previously existed but doesn't exist now) of Yusocho of Hamana County, Totomi Province which was created in 740 and constituted part of Engishiki (codes and procedures on national rites and prayers), Kyakushiki code (amendments and enforcement regulations (of the ritsuryo)) of Shuzeiryo (Bureau of Taxation) and Shoso-in Monjo (Shoso-in Temple archives).
- 紅葉が明治32年(1899年)に佐渡に旅した際に新潟で立ち寄ったのが、大蔵官僚で当時新潟の税務署長をしていた横尾の伯父(母庸の姉婿)である。
- When Koyo made a trip to Sado in 1899, he visited Niigata to see his uncle Yokoo (his mother Yo's elder sister's husband) who was a bureaucrat at the Ministry of the Treasury and the superintendent of a tax office in Niigata at that time.
- 徴税機構と財政機構の一本化を目指して明治2年8月11日 (旧暦)に両省を合併、民部卿松平慶永が大蔵卿を大蔵大輔大隈重信が民部大輔を兼任した。
- On October 23, 1868, the ministries were merged for the purpose of integrating the tax collection and finance systems, and Yoshinaga MATSUDAIRA, the Minbukyo, held the position of Okurakyo, and Shigenobu OOKUMA, the Okurataifu, held the position of Minbutaifu.
- 平安~鎌倉期の慣習では、居館は年貢・公事が免除される土地とされており、それを根拠として、地頭は居館の周辺を免税地として直営するようになった。
- Since it was customary for residences to be exempted from taxation during the Heian and Kamakura periods, land stewards took advantage of this custom to place land around their residences under their direct management.
- 「臨時雑役」という名称の租税が存在したわけではなく、「内裏雑事」「調沽買絹」などの名目で課された個々の賦課を一括する際に用いられた語である。
- There was no tax called 'Rinjizoyaku,' but the word was used to refer collectively to taxation in the form of forced labor imposed on the people in the name of 'dairizatsuji' (miscellaneous chores in the palace), 'cho no kobai kinu' (acquisition and purchase of silk), etc.
- 大化の改新以降、日本全土を統一した基準で治めるために律令制が制定され、各地の統治や租税の徴収を円滑に行うために各地を結ぶ交通路が整備された。
- After the Taika Reforms, with the enactment of the Ritsuryo system aiming to govern all of Japan under the unified standard, traffic routes connecting each district were improved for governing and collecting taxes smoothly.
- 1985年、京都市が市内の観光寺院へ古都保存協力税の特別徴収義務者を依頼したが清水寺は拒否、他の寺と古都税騒動と呼ばれる政治事件を起こした。
- When Kyoto City tried to designate the temples in the city where tourists frequently visit as agents responsible for paying a special tax, the so-called 'Kyoto Old Capital Preservation Cooperation Tax' in 1985, Kiyomizu-dera Temple rebuffed it and caused political trouble called the 'Koto-zei-sodo' (dispute over the old capital tax) in concert with other temples.
- これを動用という(なお、現存する正税帳には粟や酒の形態で管理されていた動用も存在している。このため、動用の稲穀を特に「動用穀」とも称する)。
- This is called doyo (there were also doyo of millet and sake according to existing shozei records, and therefore, doyo of rice in husk is especially called 'doyokoku').
- 主税寮は主計寮が調の税収監査を行って中央財政を管轄するのに対し、租税(特に租)や出挙の帳簿との照合などによる監査を通じて地方財政を管轄した。
- While Shukeiryo (Bureau of Statistics) controlled the Central Finance by auditing the tax yields of cho (tributes), Shuzeiryo controlled local finance through auditing by verifying account books of land taxes (especially rice tax) and suiko (government loans made to peasants).
- これを受け三条は「貿易の催進を要する為、彼我共に輸出入税を徴するなし。是通商章程中の要旨なり」(句読及び強調、加筆者)と使節団に訓示している。
- In response to this, Sanjo instructed the envoy 'In order to promote trade, export and import duties will not be imposed on both sides. This is the point of the provision of trade (punctuation and emphasis were improved by a writer).'
- しかしこの方法では、全国一律公平の租税を徴収する目的は達しがたく、また、の改租結果から、目標の租税額が確保できそうにないことが明らかとなった。
- However, it became clear that it was difficult for the government to reach the goal of collecting land tax uniformly and fairly throughout the country and that the result of the land-tax reform of 1874 made the government know that it was difficult for the government to secure the amount of land tax it had aimed at.
- さらに荘園や、郡・郷・保を単位とする国衙領は荘園領主や国司(受領)に任命された荘官・郡司・郷司・保司らが知行して治安維持、租税徴収に当たった。
- For a shoen or Kokugaryo, which had been organized into Gun, Sato, and Ho, shokan (an officer) appointed by the ryoshu of the shoen or Gunji (an officer for Gun), Goji (an officer for Go - Sato) and Hoji (an officer for Ho), all of whom were appointed by the kokushi (provincial governor) (also called zuryo), executed their respective chigyo right, working for maintaining security and for collecting taxes.
- これらの荘園整理令はある基準年以降の新立荘園を停止する一方、それ以前に発生していた国免荘を臨時課税の対象として正式に公認化するものでもあった。
- These Manor Regulation Acts prohibited establishment of new shoen after the designated base year, while legalizing these extraordinary taxes that were to be imposed on kokumen no sho created prior to the base year.
- 各地域の実情に合わせて、各名田ごとに異なる税率・税目などが設定されることがあり、これは「先例」として各国司と田堵負名の間で固定化しつつあった。
- There were instances in which the different tax rate and tax items were decided for each myoden depending on the local conditions; such cases came to be accepted as 'precedents' between the kokushi and the tato fumyo (cultivator/tax manager).
- しかし、土地課税原則のもとでは、田地の存在さえ把握していればそこを実質的に経営している富豪層から収取すべき租税を収取することが十分可能となる。
- Under the principle of tax on land, however, the government can collect tax from wealthy peasants who eventually manage the land in question only by confirming the existence of land.
- また、朝廷への租税を滞納していたことにより追捕令が出ていた常陸国の藤原玄明が庇護を求めると将門は玄明を匿い常陸国府からの引渡し要求を拒否した。
- In addition, when FUJIWARA no Haruaki of Hitachi Province sought protection upon the issuance of a warrant for his arrest for being delinquent on tax payments to the Imperial Court, Masakado hid Haruaki and refused the request from the local government of Hitachi to hand him over.
- 鎌倉時代、郡を単位として軍事・警察権を行使していた守護代(守護の代官)が室町時代に入り、租税関係(年貢の徴収)も行うようになったことに始まる。
- The post of Gundai was created when a Shugodai (deputy of Shugo; provincial constable) who had been exercising military and police powers during the Kamakura period began taking charge of affairs related to taxation (tax collection) as well at the start of the Muromachi period.
- その一方で、地坪制度を導入することによって農民負担の均質化をはかり、課税法を検見法から定免法に改めることによって、安定した年貢収入に成功する。
- On the other hand, he homogenized farmer's burden through the introduction of the land area system and succeeded in earning stable revenues from nengu (land taxes) by revising the taxation method from kemi-ho (annual crop inspections) to jomen-ho (a fixed tax rate).
- プロイセン王国の地方自治制度が取り入れられ、参政権は地租もしくは直接国税を年2円以上納税している者のみに付与するなど資産家優位の制度であった。
- As it adopted the local self-government system of Kingdom of Prussia, it was advantageous to the propertied class, for example, the suffrage was given only to those who were paying more than two yen in land tax or direct national tax.
- この機会に幕府は税収のさらなる向上を企図して、造り酒屋に対して現行の酒価格の五割もの酒運上(さけうんじょう)と呼ばれる運上金を課すことにした。
- The bakufu decided to order sake breweries to pay as much as 50% as a business taxes called sake unjo (one of the taxes which was assessed on workers in all kinds of industries except for the agriculture industry) on the current price of sake, and this enabled further increases in tax revenues.
- 明代の官田の税は民間の小作料よりは低かったが、それでも例えば蘇州府では1畝当たりの平均税率がその4割にも達し、官倉への輸送費用も自弁であった。
- The tax on kanden in the Ming period was lower than private farm rent, but in Suzhou Prefecture, for example, the average tax rate per ridge was 40% of it and the cost of transportation to government warehouses was paid by themselves.
- 彼らは御家人としては鎌倉殿に奉仕し、地頭としては従来の郡司、郷司、荘官の任を引き継いで、徴税、警察、裁判の責任者として国衙と荘園領主に奉仕した。
- They served kamakura-dono as shogunal retainers, while serving kokuga and lords of shoen as jito who were in charge of tax collection, police, and trials to take over the duties of conventional gunji, goji, and shokan.
- だが、明治政府は全ての土地から地税を徴収する(免税地を認めない)方針を打ちたて、明治4年(1871年)に地租改正に先立って地子免除が廃止された。
- However, the Meiji government formulated the policy of collecting land tax from every tract of land - in other words, permitted no tax-free land - and in 1871, it abandoned the jishi menkyo before the Land Tax Reform.
- 朝廷はそれまでの氏姓制度を改め、公地公民制や統一的税制(租庸調制など)を施行し、地方行政機構を改組して中央集権化するなど、律令制の導入を図った。
- The Imperial Court made efforts to introduce a system of centralized government based on the ritsuryo codes by reforming the system of clans and hereditary titles, enforcing the ownership of all lands and serfs by the emperor, and introducing a uniform tax system (taxes in kind or service).
- 良港の有無・鉱山の有無・江戸までの参勤交代の距離、商業の発達に伴う税の徴収などを総合的に判断しないと、諸藩の実際の実力は、把握できないと云える。
- It can be said that in order to understand the actual power of domains, comprehensive judgment is required based on whether there are good ports or mines, the distance of Sankinkotai (a system under which feudal lords in the Edo period were required to spend every other year in residence in Edo), tax collection according to the development of commerce, and so on.
- しかし、内裏の焼亡などを契機とした臨時措置として全国的な租税賦課が実施されると、荘園側は、国衙でなく中央の太政官へ免税の申請を行うようになった。
- However, when, starting with the burning-down of dairi (Imperial Palace), the central government levied national taxes as a temporary measure, the manor side came to apply for tax exemption to Daijokan in the central government, instead of kokuga.
- 個別人身支配の基礎となっていたのは戸籍・計帳であったが、上記の状況は、もはや戸籍・計帳による人民支配租税収取が限界を迎えていたことを示している。
- Although family registration and keicho were the foundation of people-based governance, the above situation clearly demonstrated the limitation of people-based governance/tax collection that relied on family registration and keicho.
- そこで幕府も土倉・酒屋からの徴税によって不足分を補う方針を採るようになり、軍事力による京都市中の掌握を背景に他の権門の影響力を排除しつつあった。
- Therefore, the Muromachi bakufu tried to cover the financial shortage by collecting taxes from the doso and sakaya, and started to exclude the clout of other influential families using the military force employed for keeping the peace in Kyoto city.
- また、今までの企業誘致策や観光施策をより進めたことで、この時期、他自治体が非常に苦しんだオイルショックによる税収減も難なく乗り越える事ができた。
- During this period, other local governments faced hard times, with reduced tax revenues due to the oil shock, but Ninagawa was able to survive this period with little difficulty by further advancing policies that involved inviting private companies to settle in Kyoto and attracting tourists.
- また大隈や卿の伊達宗城からも同様の趣旨の要請を受けて、渋沢を掛長(租税正兼務)として省内改革(政策立案能力の向上)を推進する組織として発足した。
- He also received the same request from Okuma and Munenari DATE who was Kyo, and an organization to promote reformation in the ministry (to improve capability of policy planning) was established and Shibusawa was designated a section head (head of the land tax department as well).
- これにより5港の開港と領事裁判権、片務的最恵国待遇、関税自主権喪失などを認めさせ(後に英、露、蘭、仏とも)幕府の二百数十年続いた鎖国を終わらせた。
- With these treaties, Japan was made to open five ports, grant consular jurisdiction, recognize one-sided most-favored-nation treatment, and abandon tariff autonomy (later with Britain, Russia, Holland, and France), and forced out of its 200 and several decades old national isolation of the bakufu (Japanese feudal government headed by a shogun).
- 8世紀から本格的に開始した日本の律令制は、戸籍・計帳によって人民百姓を把握し、口分田を班給する代わりに租庸調を租税として収取する支配体制であった。
- The Ritsuryo system of Japan, which was officially inaugurated in the eighth century, was an administrative system based on the control over people and farmers by koseki (the household registers) and keicho (the yearly tax registers) and the collection of land tax by Soyocho (a tax system, corvee), which was imposed in exchange for hankyu (allotment) of kubunden (the farm land given to each farmer in the Ritsuryo system).
- 朝廷は租税収入を確保するために、諸国の国衙領を名田という単位へ分割し、在地の富豪層(田堵)へ名田経営と租税納入を請け負わせる支配体制へと移行した。
- To ensure yields of tax, the Imperial Court introduced a new ruling system where Kokugaryo (territories governed by provincial government office) in provinces were divided into units of myoden (rice field lots in charge of nominal holders) so that land lords of the wealthy class (Tato (cultivators)) undertook the management of myoden and land tax payment.
- 税所 篤(さいしょ あつし、文政10年11月5日 (旧暦)(1827年12月22日)- 明治43年(1910年)6月21日)は、日本の武士、官僚。
- Atsushi SAISHO (December 22, 1827-June 21, 1910) was a Japanese samurai warrior and a bureaucrat.
- 神税(しんぜい)とは、古代日本の律令制において、特定の神社の神戸から徴収された田租を貯蓄して保管し、神社の祭祀・修繕に用いるために充てられた稲穀。
- Shinzei is originally denso (rice field tax) collected from Jinko (the administrative households that was considered as belonging to deities) of specific shrines, stored and used for religious services and repair of the shrine under the ritsuryo system of ancient Japan.
- だが、後に班田制の崩壊と位田などの増加、国司による地子の正税などへの転用によって本来は班田の余剰田であった乗田及びその地子も減少するようになった。
- Later on, however, due to the collapse of the handensei (state controlled land allotment system), the increase of iden (fields allotted according to court rank) and Kokushi (provincial governors) converting jishi to shozei (rice taxed by provincial offices), the number of joden, which were essentially the extra fields of handen (allotted fields), were gradually decreased along with their jishi.
- 徴税(民部省)と財政(大蔵省)機構の一体化による中央集権体制の確立を主張する大隈重信(民部大輔)、伊藤博文(大蔵少輔)が強く推進した結果であった。
- This merger resulted from the strong pressure exerted by Shigenobu OKUMA (Minbu-no-Taifu) and Hirobumi ITO (Okura-no-Shofu) aiming to establish the centralized administrative framework by integrating a tax collection system (Minbu-sho) and a financial system (Okura-sho).
- 日本にとっては初めての(アジア除く)(治外法権が無く、関税自主権のある)平等条約であり、メキシコにとってはアジアの国と初めて締結した条約であった。
- It was the first equal treaty for Japan (with a non-Asian country), which did not include extraterritoriality but tariff autonomy, and the first treaty with an Asian country for Mexico.
- 「徴兵告諭」の一節:「人たるもの固(もと)より心力を尽し国に報ひざるべからず。西人(西洋人)之を称して血税と云ふ。其生血を以て国に報するの謂なり」
- One passage of 'Proclamation of Conscription': 'A man should devote himself to the nation mentally and physically. The Westerners call it blood tax. This means a man should devote himself to his country with his own blood.'
- 金花銀(きんかぎん)賦課を嚆矢とする租税の銀納化や一条鞭法(いちじようべんぼう)による金公課の一元化も官田問題の解決を重要な契機として推進された。
- Tax payment by silver begining with Kinkagin imposition and the standardization of tax payment by gold with Ichijobenbo were promoted as important opportunities for solving kanden problems.
- 1881年5月、高知県の酒造業者300名が政府に対して造酒税の引下げ嘆願を提出するとともに、地元出身の自由民権運動の指導者植木枝盛に助力を求めた。
- In May 1881, 300 brewers from Kochi Prefecture presented the government with a petition for the reduction of sake brewing tax and at the same time sought cooperation from Emori UEKI who was the leader of the Freedom and People's Rights Movement and was also from Kochi.
- 氏は同税は住民に対する税金ではなく、京都市内の寺社建物へ支払う拝観料へ課税し文化財を保護する市への協力を拝観者へ依頼するものと市議会へ説明している。
- According to his explanation to the City Assembly, the tax was imposed not on the citizens but on the entrance fee paid to the temples and the shrines in Kyoto city, with the intention of eliciting cooperation with the city from the visitors in protecting its cultural properties.
- しかし、史料から見る実際の名田は、あくまで領主が支配しており、田堵や名主らは領主への租税納付機関として働いていたに過ぎないことが明らかとなっている。
- Historical materials clearly show, however, that the myoden fields were actually governed by lords, and tato and myoshu just functioned as a tax payment agency for lords.
- しかし、10世紀ごろになると、上記のように名田、すなわち土地を対象に租税賦課する体制が確立したのである(この体制を名体制(みょうたいせい)という)。
- However, as described above, around the 10th century a system was established for levying tax on myoden or, in other words, on land (this system was known as the myo taisei).
- しかしながら、税収の確保や領内の不祥事は領主である旗本の責任とされるために、500石以下であっても自らの知行権を積極的に行使する旗本も存在していた。
- However, because they needed securing tax and were also responsible for scandals in their territories, some hatamoto executed their right to manage their fief actively, even though they earned a 500 koku or less of rice crop.
- 検田の語も早い時期から行われていたと考えられているが、現存最古の記録は天平9年(737年)作成の豊後国正税帳にある「壱度検田不熟」の文言とされている。
- Although the word kenden was believed to have been used from an early period, the oldest extant record is considered to be that in 'ichido kenden fujuku' (壱度検田不熟, Kenden weren't doing well at first) described in the shozeicho (local financial records) of Bungo Province made in 737.
- また納税や返還の実行あるいは誓約が行われ神木が撤去される際にも「注連の本(もと)」と呼ばれる一種の手数料を徴収するなど、相手側に金銭的な制裁を課した。
- When the nengu was paid - or the disseized real estate (or the embezzled nengu) was returned (or promised to be returned) - to the temple or the shrine, Shinboku was removed, and the temple and the shrine imposed punitive money, such as 'shime no moto' (a kind of a commission), on the person who caused the trouble.
- そうなると、人民一人ひとりを収取(課税・徴税)単位としていた人別支配はもはや不可能となり、政府や支配層にとって別の支配体制を構築する必要が生じていた。
- Under such circumstances, controlling each member of the community by imposing and collecting taxes was no longer possible, and the government and the ruling class were becoming aware of the necessity for a new control system.
- 公認化された荘園の領主は、田地の地子(じし)(賃租料)に加え、租庸調、庸や徭役にあたる公事(くじ)も徴収し、同様に公領においても租税体系は一本化した。
- The certified shoen lords collected Soyocho (a tax system, corvee), yo (tax in kind) and yoeki (corvee under Ritsuryo system) in addition to jishi (land tax) on rice fields, and similarly in koryo the taxation system was consolidated.
- この闘争は正にそうして発生した富をめぐって朝廷から地方統治と租税徴収を任された受領と、富を集積していた富豪百姓層が、激しく衝突したものだったのである。
- These conflicts were brought about by severe competition for wealth between Zuryo who took responsibility in the local governance and tax collection and the wealthy farmer class who were gathering wealth.
- 西南戦争後の政府の財政難から税権回復を目指し、1879年には諸外国との条約改正に臨み、アメリカとの交渉は良好に進むがイギリスの反対などで挫折している。
- Seeking bailout for the government which had been facing economic difficulties after the Seinan War, he went on negotiating the recovery of Japan's taxation authority from the western countries in 1879, where he was successful with the United States but finally set back due to Great Britain's opposition.
- 精忠組の領袖として活動し、安政5年(1858年)の斉彬の死後は、失脚した西郷に代わり新藩主・島津忠義の実父・島津久光(久光)に税所篤の助力で接近する。
- He served as the leader of Seichugumi Organization and after the death of Nariakira in 1858, he approached Hisamitsu SHIMADU, father of Tadayoshi SHIMADU (new lord of the domain) with the assistance of Atsushi SAISHO, instead of Saigo who lost his position.
- そこで、「衆中」と呼ばれていたそれぞれの業者内の有力者が責任者となって、数十軒単位で幕府に代わって徴税を行い、その収入を幕府に納付する方針に変更した。
- Therefore, the bakufu adopted a new policy; the 'shuchu' (leading figures among individual traders) takes responsibility in collecting taxes from every tens of traders on behalf of the bakufu, and pays income generated by the taxation to the bakufu.
- なお、改易されたとき、家臣の落合主税助らなど一部が宮津城明け渡しに応じず、一時は籠城して徹底抗戦しようとまでしたが、高国が説得することで開城している。
- When Takakuni received the order of kaieki, a part of retainers including Chikaranosuke OCHIAI did not comply with the order of evacuating from the Miyazu-jo Castle and even attempted to hold up in the Castle and put up all-out resistance, but Takakuni persuaded them to surrender the castle.
- 税率を地価に対する一定率とすることにより、従前のように農作物の豊凶により税収が変動することなく、政府は安定した収入を確保することができるようになった。
- By specifying a certain tax rate for land price, tax revenue did not fluctuate by the crop yields of agricultural crops like before and the government could secure stable tax revenue.
- この変化は9世紀末の宇多天皇から醍醐天皇にかけての国政改革で基準国図に登録された公田面積を富豪層に割り当て、この面積に応じて徴税する機構として結実した。
- This change resulted in a mechanism in which an area of a field administered directly by a ruler and registered in the standardized map of provinces in the reform of the national administration from Emperor Uda to Emperor Daigo in the late ninth century was allocated to the rich and powerful class, and the tax was collected according to the area.
- 国司は、国内の国衙領(公田)を名田へ再編成し、当時台頭していた富豪層へ名田の経営と租税徴収を請け負わせることで、租税を確実に収取するようになっていった。
- The kokushi reorganized the kokugaryo (public fields administered directly by a ruler) in the province into the myoden (rice field lots in charge of a nominal holder), and by entrusting the myoden and tax management to the newly-influential wealthy class, they ensured the collection of taxes.
- これにより基準年以前に発生していた荘園は臨時課税の対象として正式に公認化されることとなり、それまで散在していた荘園を一つの領域に統合する措置も行われた。
- Because of this, the shoen that had existed before the acts came to be officially recognized as the subject to the extraordinary taxation, and measures to integrate the shoen that had been scattered was taken.
- 統治自体は委託された藩の仕置に任されており、徴税した年貢の一部を口米・口永などの名目で手数料として藩に与えられた他は主要地にある幕府の米蔵に納められた。
- The operation to govern the land itself was entrusted to the clan, and nengu (land tax) rice crop from the land was placed in bakufu rice warehouses in key areas, after a portion of the yearly contribution was nominally given to clans such as Kuchimai or Kuchinaga.
- 8世紀(神亀~宝亀年間の約50年)の写経所文書が正倉院に納められ、保存されてきたため、奈良時代の戸籍・正税帳などの貴重な史料が今日まで残ることになった。
- Since the monjo created by the Sutra copying office during the 8th century (for about 50 years from the Jinki to Hoki era, [724 - 781]) were placed and have been preserved in Shosoin, valuable historical materials including koseki and shozeicho (balance sheets of tax rice) created in the Nara Period still remain today.
- そのため、臨時に穎稲を上供させる「年料舂米」・「年料別料租穀」や大粮米を正税の穎稲で補う「年料租舂米」などが導入されたために大量の正税が中央に運ばれた。
- Therefore, they introduced 'nenryo shomai' (rice made by pounding it in a mortar and paid in kind for the taxes) and 'nenryo betsuryo sokoku' (denso stored in shoso separately from fudokoku to supply in case of central government's financial difficulties) that could bring them extra eito, and 'nenryo soshomai' (tax payment in milled rice) that could cover tairomai (rice given to low-ranking staff under the Ritsuryo system) with eito of shozei, accordingly, a large amount of shozei brought in the central government.
- 地方税規則においては、廃藩置県によりいわば国の出先機関として新たに設置された府県と、江戸時代より自治機能を有していた町村については、異なる定めを置いた。
- Under the local tax regulations, different rules were set on prefectures newly created as a type of regional national offices after Haihan-chiken (abolition of feudal domains and establishment of prefectures), and on towns and villages with autonomy since Edo Period.
- 更に745年の国司の給与の財源として公廨稲が正税から分離されて、出挙の運用原資として用いられるようになった事で出挙と国司の収入が直接関係するようになった。
- In addition, regarded as financial resources for provincial governors' salary, Kugaito (local source of revenue) was separated from Shozei in 745 and used as the fund for managing Suiko, which created a direct relationship between the income through Suiko and the provincial governors' salary.
- 日本は日露戦争によって列強の地位を手に入れたが、戦時財政の元で行われた増税などによって地方財政は破綻寸前に追い込まれ、地方の疲弊・荒廃ぶりは深刻となった。
- Although Japan gained the status as a major power through the Russo-Japanese War, tax increases as part of the war-time fiscal policy left local finances in a state of near collapse, and rural areas became seriously ruined and devastated.
- 算博士・主税寮・主税頭・陸奥国国司などの官職を歴任する一方で、当初は摂関家、後に西園寺家の家司となり、西園寺公経の信任を受けて同家の所領経営などにあたる。
- He successively filled official positions including the doctor of mathematics, an official at the Tax Bureau, the Chief Food Inspector, and the governor of Mutsu Province, while serving initially the regent house and later the Saionji family as a house steward, and in the Saionji family, he was trusted by Kintsune SAIONJI to manage the estates of the family.
- 領家は次第に、国衙領を私領化するようになった国司と対立するようになり、自らの荘園をさらに権門勢家や大寺院に寄進し、保護を求める代わりに一定の税収を納めた。
- Ryoke became increasingly more opposed to kokushi (provincial governors) who privatized Kokugaryo, and donated their manors to kenmon seika (powerful houses and influential families) or large temples to seek protection while paying regular tax yields in return.
- 2006年6月27日、和泉元彌らの公演に関する事業運営を行う会社「株式会社和泉宗家」が、国税庁に2003年までの5年間で2億円以上の申告漏れを指摘された。
- On June 27, 2006, the National Tax Administration Agency pointed out an undeclared income of Izumi Soke Co., a company which manages Motoya IZUMI's performance; the amount of undeclared income was over \200M, which had been accumulated for five years until the year of 2003.
- のちの大蔵卿松方正義によって増税・官営企業の払い下げ・通貨整理がなされ、兌換紙幣の発行が出来るようになり、日本が欧米列強に並ぶ近代国家になる下地が作られた。
- Through tax increases, transfer of government-owned companies to private ownership, and sorting out of currency, Masayoshi MATSUKATA, later Okura-kyo (Minister of the Treasury), made it possible to issue convertible currency, establishing a base on which Japan could become a modern nation ranked with European and US powers.
- 律令制では、王土王民および一君万民の理念のもと、人民(百姓)に対し一律平等に耕作地を支給し、その代償として、税・労役・兵役が同じく一律平等に課せられていた。
- Under the Ritsuryo system, based on the ideas of odo omin and ikkun banmin, cultivated land was granted equally to the people (peasants) who, in return, had to provide taxes, labor, and military service.
- 加地子(かじし)は、日本の中世において、荘園領主・国衙(国司)へ納入する年貢・地子の他に、名主などの在地領主に対して納入した米(作得米)を指す租税の一形態。
- The term Kajishi (加地子) means rice (sakutokumai) delivered as a tax to a resident land-owner like myoshu (owner of rice fields) in the Japanese medieval period on top of nengu (customs)/jishi (land tax) for the lord of shoen (manor)/kokuga (provincial government officials) (kokushi (provincial governor)).
- 彼らの目的は、強硬な取締りを行った辺将を討取り、朝鮮王朝の行なった交易の制限、恒居倭に対する検断権・徴税権の行使といった倭人抑圧政策の変更を迫る事にあった。
- Their objectives were to defeat Hensho who abused their powers, and to persuade the Korean Dynasties to change their repressive policy over the kokyowa, such as trade restrictions, or the execution of the right to judge criminal cases and the power to levy taxes over the kokyowa.
- 郡司・富豪層は、土地耕作を経営し納税を請け負う田堵負名として国衙支配に組み込まれ、また、各「所」に配属されて在庁官人として国衙行政の一翼を担うようになった。
- Gunji and rich and powerful persons were built in the kokuga control system as Tato fumyo who managed farm operations and collected tax, and in addition, were affiliated with 'the sho' and came to play some roles in the kokuga administration.
- 詳細については不明な点が多く、租庸調と並び基本的な税目とであったとする説と基本的な労役は租庸調とは別系統である差科(職役などが代表例)であるとする説がある。
- Many details remain to be clarified, and there are two theories about the zatsuyo (zoyo): one is that the zatsuyo as well as the soyocho (a tax system under the kinden system, or the equal-field system) was a basic tax; the other maintains that the labor to the government was basically provided in the form of the saka (labor allocated by rank, 差科), a major example of which was the shokueki (職役), or the transport of goods), being a different tax system from the soyocho.
- 11世紀40年代ごろから太政官によって制定され始めた公田官物率法は、一国内の税率を固定化する内容を持っており国司に付与された租税収取権に大きな制限を加えた。
- Koden kanmotsu rippo, which was established by Dajokan around 1140, restricted kokushi's right to collect tax since it included the provision which fixed the tax rate in a province.
- 一方、明治23年(1890年)に多額納税貴族院議員、明治31年(1898年)「神戸新聞」を創刊、明治38年(1905年)神戸川崎銀行を開設、監督に就任した。
- Meanwhile, he became a high tax paying member of the House of the Peer in 1890, published 'Kobe Newspapers' in 1898, and was appointed as the chairman of Kobe Kawasaki Bank which he established in 1905.
- 元は立憲政友会の第2次西園寺内閣を支持する勅選議員や多額納税議員の親睦団体であったが、1912年12月24日に院内交渉団体として届出を行って正式に発足した。
- The club had originally been a social group consisting of either councilors of imperial nomination or councilors in the top tax bracket who support the second Saionji Cabinet of Rikken seiyukai, and then the club was officially launched as a negotiating body within the House on December 24, 1912 when they went through the official procedure.
- 年貢は、官物、ひいては田租に由来しており、荘園租税体系の中心に位置する税目であり、現地の下級荘園領主(開発領主や荘官など)が上級領主へ納入すべき税目であった。
- The nengu came from kanmotsu, eventually denso (rice field tax), and became central items of taxation in the land tax system for shoens and the item of taxation that were paid to high grade lords of the manor by local low grade lords of the manor (kaihatsu-ryoshu (local notables who actually developed the land) or shokan (an officer governing shoen (manor))).
- また、一円が幕領支配となった甲斐国においては、大小切税法や甲州金、甲州桝の甲州三法に象徴される独自の制度を創始した人物と位置づけられ、崇められるようになった。
- In Kai Province which was entirely governed by the Tokugawa Shogunate, Shingen was respected as a person who commenced the original system based on Koshu sanpo (taxation law); Daishogiri zeiho (tax collection law), Koshu gold, and Koshu masu (measuring container).
- 地方税規則(ちほうぜいきそく)とは、日本の明治及び大正時代において、府県が徴収できる税金の種目(税目)とその税収によって支払われるべき費目を定めた規則のこと。
- The local tax regulations were defined as tax items (items of taxation) prefectures can collect and expense items paid by the tax revenue during Japanese Meiji and Taisho periods.
- 一方、各地方では国司・郡司・有力百姓などを出自とする「富豪の輩」と呼ばれる階層が登場しており、国衙から名田の経営と租税徴収を請け負って、経済力をつけ始めていた。
- On the other hand, the class called 'fugo-no-yakara' (rich guy) originated from kokushi, gunshi (local government administrator sent from the central government, working under kokushi), leading people, appeared, managed myoden (rice fields as the basic unit for levying taxes) and the duty of tax collection from kokuga and began to be economically stronger.
- 平安期の10世紀頃、大きな社会変化を背景として、朝廷は、徴税・軍事をもはや官司機構で担うのではなく、国司や富豪などへ請け負わせる官司請負制への転換を進めていた。
- Around the tenth century during the Heian period when a large social change occurred, the Imperial court abandoned the policy of entrusting tax-collecting affairs and military affairs solely to the central government system and promoted to entrust these affairs to kokushi (provincial governors) or rich persons, or, in other words, to introduce the kanshiukeoi-sei system.
- こうした支配体制を名体制(みょうたいせい)または王朝体制(おうちょうたいせい)などというが、これにより、国司は一定の租税収入を確保することができるようになった。
- Such a control system was called myotaisei or ochotaisei, and with this system, kokushi able to secure a certain amount of tax income.
- 朝用分(ちょうようぶん・朝要分)とは、日本の南北朝時代 (日本)に南朝 (日本)が兵粮と財政収入確保のために自己の支配下の寺社領地などに臨時にかけた課税のこと。
- Choyobun refers to the taxation that the Southern Court temporarily imposed on the territories of temples and shrines under their control in order to secure provisions and revenue during the period of the Northern and Southern Courts (Japan).
- 私領も国家租税である官物の賦課対象であったが、領主は、私領から私的な得分を収取することについて国衙の承認を受けており、地子の語はこの私的得分を指すようになった。
- Although private lands were also objects for imposition of kanmotsu (tribute goods paid as taxes or tithes), the national land tax, feudal lords obtained the recognition of kokuga to the right to collect profit personally and the term of jishi referred to this personal profit.
- すでに9世紀後期の頃から、実際に租税収取を担当する地方行政の現場では、戸籍・計帳を基盤に置いた課税方式が後退し、土地に対する課税が積極的に行われる傾向にあった。
- As early as from the late 9th century, local administrative bodies, which were actually in charge of tax collection, tended to impose tax on land rather than collecting it based on family registration/keicho.
- 10世紀初頭頃から、公田は名田と呼ばれる租税収取の基礎単位へ編成され、現地の富豪層(田堵・負名層)が名田経営と租税納入を請け負うという名体制が形成されていった。
- In the early 10th century, Koden was reorganized into the base for taxing called Myoden (rice field lots managed by a nominal holder) and the system called Myo-system, under which local wealthy peasants (Tato (cultivators)/Fumyoso (tiller of the public rice field)) were responsible for the management of Myoden as well as land tax payment, was established.
- この頃、個別人身支配から土地課税への転換に伴って、従来からあった租庸調・正税・雑徭・交易物などの税目が消え、新たに官物・臨時雑役などといった税目が出現していた。
- In the wake of the transition from the principle of people-based governance to the principle of tax on land, former taxes, such as Soyocho, shozei (the rice tax stored in provincial offices' warehouse), zoyo (irregular corvee) and trading goods, were abolished and new items of taxation, such as kanmotsu (tribute goods paid as taxes or tithes) and rinji zoyaku (general term for odd-job tasks), were introduced.
- このため政府は、紙幣と正金とのあいだに差価をたてて打歩をとることを禁じ、租税および諸上納に金札をもちいるべきことを命じ、諸藩に石高貸付を命じるなど方法を講じた。
- To overcome these difficulties, the government forbade gaining profits from the difference in value between the bills and hard currency and ordered that payments of taxes and tributes be made in Dajokan bills and that domains redeem these bills for hard currency.
- 大株主として財務省 (日本)が8.33%の株式を保有しているが、これは以前の個人大株主の死去により、相続税の物納として同社株式が納められたことによるものである。
- The Ministry of Finance (Japan) also owns 8.33% of the shares as a major shareholder, consequent upon the payment of inheritance tax in kind following the death of an individual shareholder.
- 高木は別所氏が拠った三木城の城下町で、豊臣秀吉が免税地としたために金物の町として発展した三木町の近隣に位置し、少し北には加古川の支流である美嚢川が西行している。
- Takagi was the Miki-jo Castle town where the Bessho clan lived, near Miki Town which was flourished as a hardware town by Hideyoshi TOYOTOMI giving the town a tax-free privilege, and slightly in the north, the Mino-gawa river, a tributary of the Kako-gawa River, flowed to the west.
- これは生産者に課税を行い、これを販売・輸出業者に対して価格転嫁させようという意図の下に導入されたものだが、これに反発した生産農家による「世直し一揆」が勃発した。
- Although the aim of this system was that imposing tax on producers would lead them to shift the increased burden for taxation onto salespeople and exporters for prices, this provoked agricultural producers into raising a reform riot.
- 日本側は、朝廷の徴税能力が衰え、使節供応と回賜のための経費が重荷となった後は、使節来朝を12年に1度にするなどの制限を加えたが、その交流は渤海滅亡まで継続した。
- After tax collection capability by the Imperial Court diminished and the expenses for entertaining the envoy and kaishi became burden, Japan side added the limitations to have the envoy's visit once in 12 years, but the exchange had continued until the fall of Bo Hai.
- 消費税導入前はスーパーマーケットなどで細々と流通している程度であったが、導入以降は五円硬貨とともに流通量が激増したため、特に平成に入ってから大量に製造されている。
- Before the consumption tax was introduced, the coins were sparsely used in supermarkets etc., however, after the tax was introduced, the supply significantly increased as well as that of five-yen coins, so they began to be minted in high volume especially during the Heisei period.
- 田令によれば、租として納められた稲穀は一旦正倉として納められて正税とされたが、そのうちの一部を精米して所属する国に対して指定された時期(2-8月)に都へと運んだ。
- According to the Denryo, raw grain collected as So was taken to the Shoso (public repository) and considered shozei (rice tax) but part of them was refined into white rice and transported to the capital during the designated period (February to August) depending upon the province they belonged.
- 国司は封戸物・正税物の調達に苦しみ、やむを得ず国内の土地に便補所(べんぽしょ、便宜上それに当てる場所)を設定して、そこから上がる官物で肩代わりさせるようになった。
- The Kokushi (officers of local government) struggled to collect Fukomotsu and Shozeimotsu and had to set Benbojo (places that were designated for convenience) within their province and used the crops collected in these fields to pay the taxes.
- さらに11世紀から12世紀にかけて荘園または荘園公領制が成立すると、それまで国家租税とされていた官物の収取権が、荘園領主へ移譲されていき、官物は年貢へと変質した。
- Furthermore, when the shoen or the shoen koryo-sei (the system of public lands and private estates) was established from the 11th century to the 12th century, the right to collect kanmotsu which had been considered as national land tax was transferred to lords of manors and the kanmotsu changed its nature to nengu (land tax).
- 強力な権限を獲得した国司は、国内に自らの行政権をあまねく及ぼすため、行政機能の強化を目的として、国衙に政所(公文所)・田所・税所・検非違使所などの機関を設置した。
- Kokushi who were given great authority established, with the aim of demonstrating their executive power and strengthening administrative function, various organs at kokuga (provincial government offices), including mandokoro (administrative board), kumonjo (administration office), tadokoro, zeidokoro (tax office) and kebiishi dokoro (police and judicial office) etc.
- 幕府権力の再興に務め、増税と質素倹約による幕政改革、新田開発など公共政策、公事方御定書の制定、市民の意見を取り入れるための目安箱の設置などの享保の改革を実行した。
- He put great effort into the restoration of the bakufu's authority, and enacted the Kyoho Reforms through measures such as tax increases and cost-cutting to reform the bakufu, public policies such as the development of new rice fields, the enactment of Kujikata Osadamegaki (the law of the Edo bakufu), and the installation of opinion boxes to gain the views of the public.
- 室町幕府の軍事指揮と京都市中の警察・徴税等を司る侍所の長官(頭人、所司)に交代で任じられた守護大名の赤松氏、一色氏、京極氏、山名氏の4氏を指して「四職」と称する。
- The Akamatsu, Isshiki, Kyogoku and Yamana clans, whose heads were feudal lords that ruled local territories as military governors, were known as the 'Shishiki (or Shishoku)' clans (meaning 'four top ranking clans') and the military police director (called 'tonin' or 'shoshi' in Japanese) of the Muromachi bakufu (Japanese feudal government headed by a shogun) was chosen from among these clans in turn in order to take charge of military leadership, law enforcement and tax collection in the city of Kyoto.
- 政変が収束し、11月には禄制改革の協議が再開され、最終処分までの過渡的措置として、家禄に対する税を賦課する家禄税の創設や、大隈重信の提案で家禄奉還制が討議される。
- After such a political turmoil was concluded, the government started an argument on the reform of the stipend system again in November, and proposed a new tax which would be imposed upon Karoku as a transitional measure until complete abolition of the stipend, and a Karoku returning system which was conceived by Shigenobu OKUMA.
- 更に検非違使が徴税に関する業務を行うことがあったことから、検非違使の不入を求める動きも現れ、結果的には検非違使本来の業務である警察権の排除にも発展するようになった。
- In addition, because kebiishi sometimes worked to collect taxes, a movement to keep kebiishi from entering shoen also arose and this led to the elimination of their policing rights, which was the actual task of kebiishi.
- 同時に、任国の旧地頭層の系譜をひく国人領主を被官として従属させ、院宮王臣家や寺社の荘園にも守護請など一定の収税権を獲得するなど、強い勢力基盤を形成するようになった。
- At the same time, they made the descendents of a Jito (military land steward) called Kokujin ryoshu (local samurai) their subordinates, acquired the authority to collect taxes from shoen owned by Ingu oshinke, temples and shrines, and strengthened their power base.
- 大石主税は盟約に加わることを望み、内蔵助はこれを許した(妊娠中の妻りく、長女くう、次男吉之進、次女るりは翌年元禄15年(1702年)4月に妻の実家の豊岡市へ帰した。
- Chikara OISHI was admitted to the radical Edo faction by his father Kuranosuke whereupon his pregnant wife Riku, his first daughter Kuu, his second son Kichinoshin, his second daughter Ruri were sent to his wife's hometown in Toyoka the following April, 1702.
- また、狭義においては国司が租庸調などの租税徴収及び財政収支を記録するために作成した四度公文(大計帳・正税帳・調帳・朝集帳)を勘会(監査)することも「公事」と称した。
- Also, in a more limited sense, kuji referred to kankai (audit) of shidonokumon (daikeicho, shozeicho, chocho and choshucho) created by kokushi to record the land tax collection such as soyocho (a tax system, corvee) and the income and expenditure of financial affairs.
- 各国は国力等の経済上の基準で大国(たいごく)・上国(じょうごく)・中国(ちゅうごく)・下国(げこく)の4等級に区分され、この各区分毎に適正な納税の軽重が決められた。
- Based on its economical criteria, such as provincial power, each province was classified into taigoku (a major province), jogoku (an upper-class province), chugoku (a middle-class province) or gekoku (a minor province), and the amount of tax on a province was determined based on its rank in this classification.
- ところが、日清戦争の前後より、社会構造の変化に伴って米価が上昇基調のまま推移するようになり、相対的に古いままの地価を基にした税額に対して負担が軽くなる現象が生じた。
- However, the price of rice remained on an upward trend along with changes in the social structure around the time of the Japanese-Sino War, causing a phenomenon of burden reduction since the tax was still based on a relatively old land price.
- 続いてその翌年には、大国40万束・上国30万束・中国20万束・下国10万束を正税から割いて公廨稲が設置され、国司らの給与などにあてる出挙が正税とは別個に開始された。
- In the following year, Kugaito (rice as local source of revenue) was established with the fund diverted from shozei; 4 hundred thousand bunches from Taigoku (major provinces), 3 hundred thousand bunches from jogoku (second-biggest provinces next to Taigoku), 2 hundred thousand bunches from chugoku (middle sized provinces) and 1 hundred thousand bunches from gekoku (minor provinces), thus, suiko which was supposed to be allotted to kokushi's salary began to be set separately from shozei.
- 源義朝が相馬御厨を寄進しえたということは、単なる書類上のことだけではなくて、現地での徴税の請負の意味をもっていた以上、事実上の在地支配を離れて可能であったはずはない。
- He also discusses that since the fact that MINAMOTO no Yoshitomo could donate Soma-mikuriya, it was not just a piece of paper and indicated a contract for the local collection of tax, and the donation could not have been made independently from the de facto land ruling.
- 地租改正や秩禄処分で税制改革を行い1870年には工部省を設置、ヨーロッパからお雇い外国人を多数採用し、岩倉使節団に合わせて留学生を派遣するなど産業技術の移植に務めた。
- The government carried out a tax reform through the land-tax reform and Chitsuroku-shobun (measure to abolish hereditary stipend), and imported industrial technology by establishing the Ministry of Industry in 1870, hiring many people from Europe and sending students abroad in conjunction with the Iwakura Mission that was sent to Europe.
- 当時の根本法令であった律令においては、原則として国の土地は全て国有地であり、公の土地を民衆へ耕作割り当てを行い(口分田)、その収穫から徴税する(租)と規定されていた。
- According to the Ritsuryo Code which was the fundamental law at the time, all the land in the country were, in principle, state-owned, and such public lands were allotted to common people for their cultivation (this allotment was called 'kubunden'), and it was stipulated that the collection of taxes be made from their harvests (this tax was called 'so').
- 日本の律令では、口分田として男性へ2段(720歩約24アール)、女性へはその3分の2(480歩約16アール)が支給され、その収穫から徴税(租)が行われるとされていた。
- It is said that, in the ritsuryo code in Japan, a field of approx. 24 ares was supplied to each male as kubunden, and a field of approx. of 16 ares to a female as kubunden, and tax was collected from the crops from these fields.
- 辺将による納税の論告を行い、三浦代官の協力を得た上ながら海賊行為を働いた者を捕らえ処刑するなど、それまで恒居倭に対し行えなかった検断権・徴税権行使を試みるようになる。
- The Dynasty tried to exercise their administrative powers such as the police authority, the legal jurisdiction, and the authority of tax collection that they had not been able to exercise against kokyowa until then, and the Dynasty told hensho (commanders who guard the border of the territory) to remind the residents of their obligation of tax payment, and furthermore, they arrested and executed those who had piracy activities with the support from the local governor in Sanpo.
- 9世紀後期に至って律令制的な人民支配・租税収取に限界が生じたため、10世紀初頭より、地方政治への大幅な統治委任や個別人身支配から土地課税原則への方針転換が進められた。
- As the limitation of people-based governance/tax collection under the Ritsuryo system became clear in the late 9th century, policy changes, such as substantial delegation of authority to local administrative bodies and the switch from the principle of people-based governance to the principle of tax on land, were implemented in early 10th century.
- このため、遅くても8世紀には陶部は解体して、民間の工人集団に吸収され、朝廷は調や正税交易などの方法で民間から須恵器などの土器類を調達するようになったと考えられている。
- So, Suebe was dissolved and its members were absorbed in a private group of craftsmen in the eighth century at the latest, and the Imperial Court was considered to have been given earth wares including Sueki from private sectors through tributes or exchanges with the rice tax.
- 王朝国家体制への転換の中で、受領は一定額の租税の国庫納付を果たしさえすれば、朝廷の制限を受けることなく、それ以上の収入を私的に獲得・蓄積することができるようになった。
- With the switch to this new system, known as the Ocho Kokka system, as long as the zuryo delivered a set amount of tax to the treasury, they were free from control by the imperial court and were able to privately secure/accumulate any revenues that exceeded the set amount.
- 幕府財政は一部で健全化し、1744年には江戸時代を通じて最高の税収となったが、税率変更や倹約の徹底により百姓・町民からの不満を招き百姓一揆・打ちこわしなどが頻発した。
- Thanks to the reforms, the financial condition of the Edo bakufu turned for the better, and in 1744, the income of bakufu reached its peak throughout the Edo period, but Yoshimune's change of tax rate and thorough frugality policy caused frequent uprisings and destructive riots of discontented peasants and merchants.
- 検注帳は荘園によって形式の違いがあるものの、大まかには耕地の一筆もしくは1坪単位の所在地、面積、所定の租税量、名請人などを書き上げ最後に項目ごとにまとめた集計を載せる。
- Although there are differences in methods between different manors, in general, kenchucho records, in regard to a unit of 3.3 sq.m. of cultivated field, the address, dimensions, given amount of tax from the land, and the name of naukenin (cultivator assigned to the piece of land), as well as the tally for each item inserted at the end.
- 具体的な施策として総督府は地籍整理、公債発行、統一貨幣と度量衡の制定以外に、多くの産業インフラの整備を行うと共に、専売制度と地方税制の改革による財政の建て直しを図った。
- The measures taken by the Sotoku-fu included the land registry readjustment, issuing of public bonds, formulation of standard currency and weights and measures systems as well as financial reforms by introducing monopoly system and local tax system.
- 日本の税体系は,10世紀頃の籍帳支配崩壊に伴う公地公民制の崩壊をうけて,課税が個別的人身賦課方式から土地賦課方式へ転換されるまで,人頭税を財源の中心とするものであった。
- Jintozei (primitive taxes which were imposed individually) were the core financial resources in the tax system of Japan until around the 10th century, when the taxation system was converted from an individual tax imposition system to a land tax imposition system: this conversion was triggered by the collapse of the system of complete state ownership of land and citizens, after the managing system based on the family register and Keicho (the yearly tax registers) had collapsed.
- しかしこの先例は、国司・田堵負名の間の個人的な約定であるともいえたため、新たに赴任した受領が前任者の先例を無視して、規定どおりの租税を田堵負名らに賦課することもあった。
- However, since such precedents could have been merely a personal agreements between the kokushi and tato fumyo, a new zuryo could ignore the precedent made by his predecessor to impose a prescribed tax to the tato fumyo.
- 10世紀頃から、律令制で規定していた古代の戸籍制度・班田収授による租税制度がほぼ崩壊し、現地派遣の筆頭国司である受領へ租税納入を請け負わせる国司請負制へと移行し始めた。
- Since around the 10th century, the tax system consisting of the ancient family registration system and handen shuju sei (a system of periodic reallocations of rice land) stipulated by the Ritsuryo system (a system of centralized government based on the ritsuryo code) had almost collapsed, gradually shifting into the kokushi ukeoi system, which made Zuryo (the head of Kokushi [provincial governors] who was sent to local provinces to administer) undertake tax collection in their provinces.
- 平安時代中期の10世紀後半から11世紀にかけて、田堵(たと、有力農民層のこと)が国司に認められた免田(租税免除された田地)を中心に田地の開発を進め、私有地化していった。
- Between the late tenth century and the eleventh century in the mid Heian Period, Tato (powerful peasants) cultivated menden (reclaimed land exempt from charges) which was allowed by Kokushi (provincial governor), and privatized it.
- 純友が武芸と説得によって鎮圧した海賊は朝廷の機構改革で人員削減された瀬戸内海一帯の富豪層出身の舎人たちが、税収の既得権を主張して運京租税の奪取を図っていたものであった。
- The pirates that Sumitomo restrained through persuasion and martial arts were toneri (servants) of the Fugo-so (the upper class) from around the Seto Inland Sea, who had been laid off due to institutional reform by the Imperial Court with the aim of claiming vested interest in tax revenue that was sent to the capital.
- 日本政府は治外法権(領事裁判権)、関税自主権の問題解決の足がかりとして、アジア以外の国の1つとまず対等条約を結び、それを前例として欧米諸国と再交渉することを考えていた。
- The Japanese government was hoping to renegotiate the unequal treaties with the Western countries and solve the issues concerning extraterritoriality (consular jurisdiction) and tariff autonomy by concluding the first equal treaty with a non-Asian country as a precedent.
- 領事裁判権を認め、関税自主権を喪失し、かつ片務的最恵国待遇を課した拙速な不平等条約であり、同様な条約がイギリス・フランス・オランダ・ロシアとも結ばれた(安政五ヶ国条約)。
- The treaty was unequal, granting consular jurisdiction and tariff autonomy to the US, and imposing on Japan a necessity to provide most favored nation status to the US; moreover, similar treaties were concluded with Britain, France, the Netherland, and Russia; eventually those treaties were called the Ansei treaties with five nations.
- 宝永6年(1709年)、綱吉が亡くなり、48歳で第6代将軍に就任すると、悪評の高かった生類憐れみの令や酒税を廃止するなど気概を示したため、庶民からの人気と期待は高かった。
- When Tsunayoshi died in 1709 and he assumed the position of the sixth shogun at age 48, Ienobu showed backbone by abolishing notorious ordinances such as Shorui-Awaremi-no-rei (ordinances of animal protection) and liquor tax, winning widespread popularity and raising expectations from the common people.
- だが、一方で元寇(日本遠征)の失敗後、元の官吏の中には日本商船に高い関税をかけたり乗員に不当な圧迫をかけたりしたため、日本側も武装してこれに抵抗、初期倭寇の原因となった。
- On the other hand, because some Yuan Dynasty's government officials imposed high tariffs on Japanese merchant ships and put unjustified pressures on Japanese crews after Mongol failed to invade Japan, Japanese armed and rebelled against them; thus, they turned into the early wako (Japanese pirates).
- 続いて3月29日、衆議院議員選挙法を改正し、選挙権を地租または国税15円以上から10円以上に緩和(さらに、国税は過去3年間から2年間に緩和。地租は1年間で変化無し)した。
- Subsequently, on March 29 he revised the Election Law of the Member of the House of Representatives and eased the price of the right to vote from 15 yen land or national tax or whichever was higher to 10 yen land or national tax or whichever was higher (furthermore, the price was reduced from three years' worth of national tax to two years' worth, while the land-tax-based price remained the same, which was one year's worth).
- 1911年(明治44年)、第二次桂太郎内閣の外相小村寿太郎は日米修好通商条約を改訂した日米通商航海条約に関税自主権を盛り込んだ修正条項に調印、ここに条約改正が達成された。
- In 1911, the Foreign Minister of the second Taro KATSURA Cabinet, Jutaro KOMURA signed the modification provisions which included tariff autonomy in the American-Japanese Treaty of Commerce and Navigation, a revised version of the American-Japanese Treaty of Amity and Commerce, and thus the revision of the treaty was completed.
- こうした厳重な管理体制が約30年近く後天平年間田租収入の30年分余りの(田地からの年間収穫量とほぼ同一)の貯蔵が存在していたことが現存する各令制国の正税帳から推測できる。
- From the existing records on rice tax in various provinces, it can be thought that after continuing such strict management system for nearly 30 years, the amount stored in fudoso corresponded with more than 30 years' rice tax income in the Tenpyo era (almost the same as the yearly crop yields).
- 百姓に属する民の主体であった公民は、平安時代初期までは古来の地方首長層の末裔である郡司層によって編成され、国衙における国司の各国統治、徴税事務もこの郡司層を通じて成された。
- The citizens, who were main constituents of people belonging to the hyakusho class, were organized by the gunji class, the descendants of classes of ancient local governments' heads up to the early Heian period, and the ruling and tax collection by kokushi (provincial governors) at kokuga (provincial government offices) were conducted through the gunji class.
- その改革は、地方官(国司)へ租税収取や軍事などの権限を大幅に委譲するというもので、国司は中央へ確実に租税を上納する代わりに、自由かつ強力に国内を支配する権利を得たのである。
- The reform involved transferring a great part of the power to impose and collect taxes as well as the military power to the local officials (kokushi); in return for the secure payment of taxes to the central government, the kokushi gained the freedom to govern the province at his will.
- 自領が公領に収公されることを防ぐため、その土地を荘園として受領層に寄進し、自らは荘官として土地の実効支配権を持ちながら、一定の税を寄進先の受領層に納めた(職権留保付寄進)。
- And in order to avoid one's domain being confiscated into Koryo (an Imperial demesne), they donated their land as shoen (manor in medieval Japan) to Juryoso (career provincial class) and paid a certain amount of tax to Juryoso, maintaining effective dominion on the land as shokan (an officer governing shoen), which is called contribution with reserving authority.
- 自宅兼事務所は、2006年6月29日に板橋区から差し押さえを受け、2006年10月27日には東京国税局から差し押さえを受けて、金銭的に厳しい状況にあることが明らかとなった。
- The above incident revealed the company's serious financial condition because its home-cum-office was seized by Itabashi Ward on June 29, 2006 as well as by Tokyo Regional Taxation Bureau on October 27, 2006.
- そのため藩の収入増加を図るため、宝暦4年(1754年)、年貢の税法を検見法に改めようとした(収入増加を安易な増税に求めた事が、しょせんこの藩主の能力の限界だったのだろう)。
- Therefore, to increase the income from his domain, he tried to change the way of calculating nengu (land tax) to kenmi ho (annual crop inspections) (the fact that he resorted to an easy tax raise to increase the domain's income may show his ability or lack of ability).
- 地券は、土地所有を公証し、かつ納税義務者を表示するものとされ、また土地売買の法的手段であるとされたことから、土地の流通および土地金融はすべて地券により行われることとなった。
- Certificate of land title notarized landownership and indicated tax debtors and was regarded as legal measures for selling and buying lands and thus circulation of lands and land finance were all done by certificate of land title.
- 1886年、第1次伊藤内閣の外務大臣 (日本)井上馨が条約改正のための会議を諸外国の使節団と改正会議を行うが、その提案には関税の引き上げや外国人判事の任用など譲歩を示した。
- In 1886, Kaoru INOUE, Minister of Foreign Affairs (Japan) in The First Ito Cabinet, held a meeting for revision of a treaty with delegation from foreign countries, and the proposal in the meeting included some compromises such as raising tax and employment of foreign judges.
- 流行していた阿片を撲滅すべく、阿片吸引を免許制とし、また阿片を専売制にして段階的に税を上げ、また新規の阿片免許を発行しないことで阿片を追放することにも成功した(阿片漸禁策)。
- In order to eliminate opium that was prevailing at that time, the government introduced a licensing system for smoking opium and a monopoly of opium to gradually increase the tax and to stop the issue of new licenses for opium, thus succeeding to get rid of opium from Taiwan (Policy to phase out opium).
- 本来は地税である田租を指して官物と呼んだと考えられているが、律令制以後には租庸調をはじめとする貢納物や出挙・正税などのその運用・集積物を含めて「官物」と呼ばれるようになった。
- Originally Kanmotsu is thought to have been the term for Denso (rice field tax), a property tax, but after the Ritsuryo system was established, 'Kanmotsu' became the term to describe tithes such as Soyocho and suiko (government loans), shozei (the rice tax stored in a provincial office's warehouse) and its use and accumulated products.
- 9世紀中期~10世紀頃になると、従来の律令制(編戸制・班田制など)による統治に限界が見られるようになり、中央政府は租税収入を確保するため、社会の実情に即した国制改革を進めた。
- From the mid 9th century to the 10th century, the conventional administration based on the ritsuryo system (such as henko-sei, the organization of the citizens, and handen-sei, the ritsuryo land-allotment system) faced its organizational limit, and the central government promoted a nation-wide reform of the system to reflect the actual social situations in order to maintain the level of the tax revenue.
- 間もなく重野安繹の慰問を受け、以後、大久保利通・税所篤(喜三左衛門)・吉井友実・有村俊斎・堀仲左衛門らからの書簡や慰問品が何度も送られ、西郷も返書を出して情報入手につとめた。
- And soon, Yasutsugu SHIGENO visited him, after that, Toshimichi OKUBO, Atsushi (Kizaemon) SAISHO, Tomomi YOSHII, Shunsai ARIMURA and Chuzaemon HORI sent him letters and comforts many times, also Saigo sent letters replying to them to try to get information.
- 朝廷と幕府に二分化されていた京都の行政権や課税権なども幕府に一元化するとともに、守護大名の軍事力に対抗しうる将軍直属の常備軍である奉公衆や奉行衆と呼ばれる実務官僚を整備する。
- The administration and taxation authorities, which had been divided between the Court and the Shogunate, were integrated and a unit called Hokoshu or Bugyoshu was organized to handle practical matters, and was a standing army comparable to the Shugo Daimyo's army in military strength.
- そのため、官人という立場にありながら、重税に喘ぐ農民や防人に狩られる夫を見守る妻など社会的な弱者を鋭く観察した歌を多数詠んでおり、当時としては異色の社会派歌人として知られる。
- Although he was a government official, this awareness allowed him to write many poems by keenly observing the weak among society, such as farmers burdened by heavy taxes, or a wife whose husband was recruited as a sakimori (soldiers deployed for boarder defenses), and therefore was known as a socialist poet that was rare in that period.
- 本来、幕府の財貨や文書を管理する倉奉行という役職が存在していたが、運搬の手間や安全を考えて納銭方に徴税だけではなく、幕府財政の出納実務をも特定の納銭方に一任するようになった。
- Originally, there was a post called kurabugyo in the bakufu, which had managed the property and documents belonging to the bakufu, however, in the light of the labor involved in shipment and security, some Nosenkata took charge not only of taxation but also of business relating to revenue and expenditure for the bakufu finance.
- 1983年2月の新幹線定期乗車券販売開始をきっかけに、新幹線通勤定期券を支給する企業の増加、さらに企業が支給する通勤定期券代の所得税非課税限度額の引き上げがそれに輪をかけた。
- Starting with selling commuter passes for Shinkansen in February 1983, the number of companies offering commuter passes for Shinkansen increased, and in addition, the limit of nontaxable income for commuter passes given by companies was raised, accelerating this trend.
- これを賄うために、朝廷は専売制度を復活させて財政の立て直しを図る共に、国家の直接所有地(官田)を設定して民間に貸し出し、小作料である高税率の公課(租)を徴収するようになった。
- To cover them, the Imperial Court restored monopolization and tried to rebuild the finances and established areas which were under the direct control of the state (kanden) to lease them to private hands and collected a high-rate tax as a farm rent.
- 朝鮮が清朝の冊封から独立した国家主権を持つ独立国であることを明記したが、片務的領事裁判権の設定や関税自主権の喪失といった不平等条約的条項を内容とすることなどが、その特徴である。
- It was described in the treaty that Korea was a nation independent from the tributary system of the Qing dynasty, holding state sovereign power, however it was characteristic of an unequal treaty with the provisions describing the establishment of one-sided consular jurisdiction and the loss of tariff autonomy.
- 日田で松方は大量の太政官札の偽札流通を発見して調査の末、福岡藩による藩ぐるみの偽札製造の事実を明らかにしたことで大久保利通の評価を得て、その推挙で民部大丞・租税権領に就任する。
- In Hita, MATSUKATA detected that huge amount of counterfeit bills of Dajokan-satsu (the government's paper money) were circulated, and after investigation, he revealed the domain-wide involvement of forging them in Fukuoka Domain, which was admired by Toshimichi OKUBO, and OKUBO's recommendation made him assume the posts of Minbu taijo (Senior Secretary of the Ministry of Popular Affairs) and chief of taxation.
- 幕末になると、上平主税などを筆頭に勤皇の志士となるものも多く、また千名を超える兵動員力を期待され、過激派公家の思惑などから薩摩藩、長州藩、土佐藩等と並んで宮廷警護を命ぜられた。
- At the end of the Edo period, many local people including Chikara UEHIRA became pro-Imperial patriots, and Totsukawa was expected to dispatch more than 1,000 soldiers; with the expectations of radical nobles, Totsukawa was ordered to go to the Court to guard the Palace along with Satuma Domain, Choshu Domain, and Tosa Domain.
- 第二次世界大戦前の法令で所得税法人税内外地関渉法(昭和15年法律55号)など表題に内外地という表現を含む法令があったが、外地の語は単独で用いられず、その範囲は定義されなかった。
- Among the laws enacted before the World War II, several laws included the term Nai-gaichi (the inland and overseas territories) in its title such as Nai-gaichi income and corporate taxes interference law (Act No.55 of 1940), but the term Gaichi was not used by itself and the scope of the term was not defined.
- しかし、改税約書違反の悪質な金貨を鋳造していた事実が明らかとなったために諸外国からの抗議を受け、明治政府が太政官札への全面切り替えと造幣局 (日本)建設を決めたために廃止された。
- However, because the fact that kin-za was casting inferior gold coins in violation of kaizei-yakusho (revised agreement on trade attached to the Ansei Five-Power Treaties) was revealed, it met with protests by many foreign countries and kin-za was abolished because the Meiji Government decided full switchover to dajokansatsu (government note) and construction of the mint bureau.
- 日本の律令制においては、人民統治の基盤として、古代の戸籍制度(世帯=戸ごとに人民を詳細に記載登録したもの)と計帳(調・庸の税を徴収するための台帳)が作成され、毎年更新されていた。
- According to the Japanese Ritsuryo system, government of the people was based on the creation of the ancient family register system (detailed records of the people registered for each household) and yearly tax records (a register for collecting taxes of tributes and tax in kind), which were updated every year.
- 貪欲な受領とされることの多い藤原元命だが、当時、花山天皇が即位直後に地方税制の改革など積極的な政策展開を行っており、元命はこの花山新制の方針を遵守したに過ぎないとする見方もある。
- Although FUJIWARA no Motonaga had been often regarded as a greedy Zuryo, some suggest that Motonaga only observed strictly the policy of Kazan shinsei (new laws issued by Emperor Kazan) under the new local tax system Emperor Kazan actively introduced immediately after his enthronement.
- しかし、館林藩領内は重税のため一揆が頻発していた上、本人もひとたび他家に養子に出た身であり、すでに高齢で男子がいなかった(婿養子はいた)という事情により、選考対象から外れていた。
- However, Kiyotake was not considered for selection because the Tatebayashi Domain had been experiencing an outbreak of uprisings due to high taxes, he had already been adopted once before, and also he was elderly with no male children (he had an adopted son-in-law).
- 倉奉行は幕府に直接納付を許された特定の業者からの納税(直進)や幕府の特別会計(内裏造営経費である「造内裏棟別」など)及び小口の出納のみを扱う限定的な職務に縮小されることとなった。
- As a result, the kurabugyo was scaled down to deal with only restricted duties such as collecting taxes from specific traders who were approved to pay taxes directly to the bakufu, managing special accounts including 'Zodairitobetsu' (building expenses for the Imperial Palace) and dealing with a small amount of revenue and expenditure.
- 一方越前では、下間頼照ら本願寺から派遣された坊官らが重税を課した事などにより、越前で一揆をおこした民衆との関係は悪化し、坊官の専横に反発し一揆が起こるという一揆内一揆まで起きた。
- Meanwhile in Echizen, Raisho SHIMOTSUMA and other priests dispatched from Hongan-ji Temple imposed a heavy tax and worsened a relationship with the citizens that had participated in the Ikki, resulting in 'ikki inside ikki,' where another Ikki broke out against the priests' tyranny.
- だが、酒造業者の経営不振はやがて税収減少に跳ね返ることとなり、政府はどぶろくなどの自家醸造禁止などの酒造業者保護策を打ち出して酒造業者との妥協策を探る方向に転換することになった。
- Breweries' financial difficulties, however, eventually brought declining tax revenues back to the government and thus the government turned in another direction to seek compromise with the breweries by developing breweries protection measures such as the ban on home-brewing of doburoku (unrefined sake).
- だが、攻撃の主要な対象が今まで徴税を行ってきた幕府や諸藩及びこれと結びついた村役人・御用商人などに向かったことによって、結果的には幕府・諸藩の軍事行動の足を引っ張る結果となった。
- However, these revolts resulted in hindering the military action of the Edo bakufu and the domains, because the main targets of the revolts were directed to those who had been the authority of taxation until then, such as the Edo bakufu and the domains, as well as the people related to the authorities, such as village officers and chartered merchants.
- 律令制の租税である租が変質したと考えられる官物・年貢に対して、雑徭など人身別賦課を引く雑公事・夫役・臨時雑役などを指して称した(庸・調の後身に関しては官物説と雑役説の両方がある)。
- Whereas Kanmotsu (tribute goods paid as taxes or tithes) and Nengu (land tax) are considered as the transformation of the tax, So (rice tax) of the Ritsuryo system (a system of centralized government based on the ritsuryo code), Zoyaku indicated Zokuji (all miscellaneous dues in the form of non-rice products and labor), Buyaku (labor service), Rinji Zoyaku (extraordinary irregular levies) that are considered as a continuance of a per-capita tax, Zoyo (irregular corvee) (regarding what the taxes of Yo [labor or alternative goods] and Cho [textile goods or alternative money] transformed into, there are two theories: one theory asserts Kanmotsu and another Zoyaku).
- これにより、土地に対して重層的にあった中世的な中間権利である様々な職が否定され、耕作者は直接領主に納税することとなり、農村にいた中間搾取者としての武士はほぼ一掃されることとなった。
- As a result, the legitimacy of the positions of a great many medieval-period middleman tax collectors and the like were repudiated, since now cultivators were paying taxes directly to their local lords; at the agricultural village level, Hideyoshi's survey had eliminated nearly all the extortionist middleman warriors who lived off others' effort in one clean sweep.
- 太閤検地と刀狩は税制を確立させ、兵農分離と身分の格差を徹底させて江戸時代の幕藩体制の基礎を築いたと評価される(但し、近年では刀狩については不徹底に終わったという見方も有力である)。
- It is evaluated that 'Taiko Kenchi' and 'Katanagari' promoted to establish tax system and build a basis of Shogunate system of Edo Period by clearing the difference between warrior and farmer.
- 同年9月「地所売買放禁分一収税施設之儀正院伺」が大蔵省によって作成され、田畠永代売買禁止令の廃止とともに地租改正の実施が明治政府の方針として正式に決定されその準備が急がれたのである。
- In the September of the same year the Ministry of Finance created the document titled 'To Seiin: On the matters of the abolition of the ban on trading and selling of farmland and establishing the tax collection system based on percentage' and submitted it to Dajokan Seiin, the Main Office of the preconstitutional Meiji government that became the Cabinet later, for approval; subsequently the ban on trading and selling of farmland was abolished by the government and the implementation of the land-tax reform was officially concluded as the policy of the Meiji government and the governent quickly made preparation for the enforcement of the reform.
- 大宝律令には都の東西両市における估価をはじめ、貿易や口分田などの公田からの納税(地子)を代物で納める(あるいは、地子を中央へ送るために地子交易を行う)ときの估価などが規定されている。
- Taiho Code defined the koka in the cities on both east and west of the capital, and the koka for in-kind payment of taxes on trade or taxes on fields administered directly by a ruler (jishi), such as kubunden (the farm land given to each farm in the Ritsuryo system) (or when conducting jishi trade in order to send jishi (land taxes under the Ritsuryo system to the central govenment)).
- これにおいて幕府は造酒正が朝廷財政に納入する分などを例外として、諸権門が土倉・酒屋より税を徴収することを禁じ、その代償として土倉・酒屋が年間6,000貫を幕府に納税することとなった。
- By this ordinance, the bakufu prohibited the influential families from collecting taxes from the doso and sakaya, except for such taxes as the miki no tsukasa paid to the Court, instead, the bakufu imposed an annual payment of 6,000 kan on the doso and sakaya.
- 当時は応仁の乱が終わった直後で、京都の経済は疲弊していたが、義政は庶民に段銭(臨時の税)や夫役(ぶやく、労役)を課して東山殿の造営を進め、書画や茶の湯に親しむ風流な生活を送っていた。
- Following the end of the Onin War, the economy of Kyoto was in ruins but Yoshimasa imposed a tansen (surtax) and enslaved the population in order to proceed with the construction of his Higashiyama-dono villa while he indulged in such refined pursuits as calligraphy and the tea ceremony.
- 実際に、貴族や寺院が富み栄える一方、農民層の負担が激増し、平城京内では浮浪者や餓死者が後を絶たず、租庸調の税制も崩壊寸前になる地方も出るなど、律令政治の大きな矛盾点を浮き彫りにした。
- In reality, while the nobility and temples became wealthy, an increasing financial burden was placed on the peasantry; in Heijo-kyo (the ancient capital of Japan in current Nara), many became homeless and died from starvation and in some regions the Soyocho tax system almost collapsed, showing the wide inconsistency of the government under the Ritsuryo codes.
- 五カ国条約は関税自主権が無く、領事裁判権を認めたほか、片務的最恵国待遇条款を承認する(一説には一般の日本人の海外渡航を認める気がなかった幕府側からの要請とする説もある)内容であった。
- Those Five-Countries Treaty did not grant Japan tariff autonomy but admitted consular jurisdiction of the other countries, and approved the one-sided most favored nation clause for the benefit of the other countries (which is said to have been requested by the bakufu, which had no intention to admit the Japanere general public to go abroad).
- 日本は日清戦争以後、日本政府が台湾を統治するにあたり、製糖と樟脳を台湾における主要産業の一つと位置付け、製糖関係では1902年(明治35年)に『輸入原料砂糖戻税』を制定して保護した。
- After the Japanese-Sino war, Japan positioned sugar and camphor production as one of the key industries in Taiwan for the Japanese government to rule Taiwan, and protected the industry by enacting 'Yunyu Genryo Satou ModoshiZei' (duty-free imported sugar) in 1902.
- 北魏の次の西魏では、兵戸制に代わって府兵制という兵農一致を原則とする新たな兵制が生まれ、その次の北周は、儒教教典の周礼に基づいて三省六部の官制を整備し、租庸調と呼ばれる税制を開始した。
- The Western Wei Dynasty that followed Northern Wei replaced the binghu system with the fubing system based on the principle of the farmer-soldier, and the subsequent Northern Zhou Dynasty established the Three Departments and Six Ministries administrative system based on the Confucian ritual text 'The Rites of Zhou' ('Zhouli') and launched a tax system called zuyongdiao.
- だが、皇朝十二銭の廃絶などで貨幣流通が衰退する一方で代納品による租税の物納やそれに伴う交易による中央への上供品の購入が一般化すると、交換の価値基準としての估価が求められるようになった。
- However, with the elimination of Kocho-Junisen (twelve coins casted in Japan), circulation of currency fell, and on the other hand, with the wide-spread use of in-kind tax payments and purchasing goods from the trade related to the in-kind tax payments to deliver to the central government, koka was called for as the standards for prices.
- 守護使不入(しゅごしふにゅう)とは、鎌倉時代・室町時代において幕府が守護やその役人に対して犯罪者追跡や徴税のために、幕府によって設定された特定の公領や荘園などに立ち入る事を禁じたこと。
- Shugoshi funyu means that in the Kamakura period and the Muromachi period, the bakufu (Japanese feudal government headed by a shogun) forbade shugo (provincial constables) and their officials from entering some specific koryo (public lands), shoen (manors), and so on, which were specified by the bakufu, when pursuing criminals and collecting taxes.
- 貧困層は偽籍・逃亡によって租税負担から逃れ、富豪層は墾田活動を通じて得分収取しうる田地を獲得し、逃亡したり私出挙によって負債を負わせた貧困百姓らを保護民、隷属民として囲い込んでいった。
- While peasants in poverty evaded tax by false registration or escape, wealthy peasants acquired additional farmland through reclamation, which they were allowed to own privately, and made poor peasants, especially those who escaped or were debt-burned due to private suiko, their subordinate people.
- こうした闘争をどう評価するにせよ、地域統治と収税の効率化のためにこうした富豪百姓層の成長を助け、彼らが莫大な利権を獲得する契機を与えたのはまぎれもなく受領を筆頭とする国衙機構であった。
- No matter what evaluations are given to these conflicts, it is clear that the mechanism of Kokuga (provincial government offices) headed by Zuryo helped such a wealthy farmer class grow to control the region and collect taxes more efficiently and gave them opportunities of acquiring huge vested interests.
- 消費物資から租税を徴収する仕組としては消費税などが考えられるが、専売制はこれを更に徹底して生産・流通・販売の過程を全面的に支配することで競争原理を排除して独占的利益を収める方法である。
- One of the systems for collecting tax from consumption goods is consumption tax, but monopolization is a system that develops this further and monopolizes profits by completely controlling the processes of production, distribution, and sales and excluding competition.
- 打ちこわしや一揆そのものは生活苦の改善や新規の徴税や徴兵に反対するものが中心であり、思想的・政治的な背景に欠くもので、最終的には幕府・諸藩・明治政府のいずれかの兵に鎮圧されて終わった。
- Having no ideological and political background, most of the destructive riots and uprisings simply aimed at requiring the relief from hardships of life, and demonstrating their displeasure against the taxation and conscription imposed anew, and all of them ceased in the end when suppressed by Edo bakufu, domains, or the Meiji government.
- 去年七月江戸より中澤主税を御使にて、景勝と取合う事深く御制止ありけるに、其御意を用ひず、あまつさえ数度の後れを取りたるければ、何とぞして一戦に勝って御前の申し分仕りたしとぞ願はれける。
- In July of the previous year, Chikara NAKAZAWA (中澤主税) was sent as a messenger to order Masamune to refrain from a battle against Kagekatsu, but Masamune did not accept the order, wanting to explain to the Shogun after wining a battle at any cost to revenge.
- 日本の歴史上の領主はヨーロッパの農奴制における領主のように無制限に所領の土地と人民を私有財産として所有したのではなく、徴税権・支配権にかかわる一定の権利義務の体系を所持した存在であった。
- Territorial lords in Japanese history were not like those under the serf system in Europe who owned the land and people in his or her territory as his or her private property without any restrictions, but possessed a system of certain rights and responsibilities concerning tax-collecting and territory-control.
- 11世紀になるとこの流れに、各々の国内の荘園・国衙領への一律的な課税(一国平均役)の動きが加わり、荘園と郡、郷、保に再編成された国衙領を個々の収取単位とする体制(荘園公領制)が成立した。
- Entering the eleventh century, in addition to this trend, the trend of levying tax evenly on shoen (manors) and Kokugaryo (the territory governed by a provincial government office) (called Ikkoku heikinyaku) was also generated, and the system in which tax was collected from shoen and Kokugaryo, which had been reorganized into Gun, Sato (an area within Gun) and Ho (an area within Sato), (called shoen koryo sei) was established.
- 由来は平安時代中期に行われた庸や調に替わる朝廷からの臨時の賦課であったが、荘園公領制の確立とともに荘園・公領・座などでも徴収されるようになり、太閤検地による新たな租税体系確立まで続いた。
- It derived from the provisional imposition by the Imperial Court replacing yo or cho of Heian period, but along with the establishment of shoen koryo sei (manor and public land system), it began to be collected even in manor, public land and za, which continued until the establishment of a new taxation system by taiko kenchi (the land survey by Hideyoshi TOYOTOMI).
- 明徳4年(1393年)には「洛中辺土散在土倉并酒屋役条々」が出され、幕府が京都の土倉・酒屋に対する一律に役銭課税が開始された後に土倉や酒屋の有力者の中から徴収を担当する納銭方が選ばれた。
- After the bakufu issued 'five rules regarding Doso and sake brewers scattered Rakuchu' in 1393 and started to levy the uniform yakusen tax on the Doso and sake brewers in Kyoto, Nosenkata (an institution to collect tax from moneylenders and sake breweries) was elected from leading Doso and sake brewers.
- この他、新県設置による利点として3~4万円の地方税負担の減少(当時の鳥取県は島根県と比較して、地租と一戸あたりの負担が地租で8銭、一戸あたりで48銭の差が存在していた)が挙げられていた。
- As a benefit of creating a new prefecture, reduction of local tax by 30,000 to 40,000 yen was expected (at that time, the amount of land tax and load per household in Shimane Prefecture were cheaper than those in Tottori Prefecture, for example, the difference was 8 sen for land tax, and 48 sen for load per household).
- その直後に行われた恭仁京などの遷都計画、東大寺の東大寺盧舎那仏像の造営などで国家財政が悪化すると、地方財源である正税が中央に送られて消費され、これを補うために不動穀の取り崩しが行われた。
- Right after this order was issued the capital moved to Kuni-Kyo; and along with this transfer of the capital the construction of the statue of Birushana Buddha in Toda-ji Temple adversely affected the financial condition of the Imperial government; because of this weak financial condition, the rice tax, which was the source of local government, was sent to the capital and to supplement the lack of funds, fudokoku came to be taken out gradually.
- 秩父地方では、自由民権思想に接していた自由党員らが中心となり、増税や借金苦に喘ぐ農民とともに「困民党(秩父困民党)」を組織し、1884年(明治17年)8月には2度の山林集会を開催していた。
- In Chichibu region people, mainly members of the Liberal Party organized 'Konminto Party (Poverty Party)' together with peasants suffering from increased taxes and debt burdens and held the second rally called Sanrin Shukai (literally, 'gathering of mountains and forest') in August, 1884.
- 当時、国衙領からの租税収取を確保するために、国内が古代的な郡・郷から中世的な郡・郷・保という単位に再編成されていたが、これを管轄する郡司・郷司・保司に任命されたのも、主に在庁官人であった。
- At that time in Japan, to ensure the tax collection from the kokuga region, ancient units such as gun and go were reorganized into medieval units such as gun, go, and ho, and zaichokanjin were mainly appointed as gunshi, goshi, and hoshi who supervised these units.
- 名体制を確立するため、現地支配に当たる国司の筆頭者の権限強化が求められるようになり、10世紀中頃には租税収取・軍事警察などの分野で中央政府から現地赴任筆頭国司への大幅な権限委譲が行われた。
- As strengthening the authority of the head of kokushi, who were responsible for local administration, was required in order to maintain the above system, a big transfer of authority from the central government to the head of kokushi was made in the mid-10th century concerning tax collection and military police.
- また、諸藩の中でも宿場町などの領内の重要地点や他領や天領との境界に番所(口留番所・境目番所)設置して通行人や荷物の取り締まりを行い、領民や物資の領外への流出を阻止したり徴税を行ったりした。
- In addition to setting up bansho in important spots inside the territory such as shukuba-machi (post stations), some domains installed kuchidome-bansho and sakaime-bansho on the borders with other domains or tenryo (a shogunal demesne) to inspect travelers and baggage, to avoid the outflow of people of the domain and goods to other domains as well as to collect taxes.
- 一方、民党に対峙する吏党もこの方針には一概に反対ではなかったが、地租の削減よりも現実的な地租納期の端境期への変更(米価が高い時期に換金して納税すれば、結果的に農民の負担は軽くなる)を求めた。
- On the other hand, Rito (pro-government political parties) opposing Minto, did not generally disagreed with this principle and demanded to shift the land tax payday to the pre-harvest months (the burden on peasants would be reduced if rice is exchanged to cash while the rice price was high for paying tax), which was more feasible than reducing land tax.
- また、政党が農村部で発達し始めたことから、選挙区の組み替えや国税納付の資格を緩和することで、これまでの地盤を破壊し、政府や都市部の意向を反映した議員を生み出しやすくする狙いがあったといわれる。
- Also, because political parties started to develop in villages it was assumed that he let the conventional foundation collapse and facilitated the development of assembly members who incorporated the intentions of the national government or city governments by changing constituencies or easing qualifications for payment of the national tax.
- 租税収取を所管する部署(税所・田所・大帳所・出納所など)や、軍事を所管する部署(健児所・検非違使所・厩所など)、所務・雑務を所管する部署(政所・調所・細工所・膳所など)を国衙に整備していった。
- So, the Kokushi modified the Kokuga, establishing several departments such as a department to control the collection of taxes (zeisho [tax office], tadokoro, daichosho [the major accounting and reporting office], suitodokoro [teller's office], and others), a department in control of military affairs (kondeidokoro [military office], kebiishi dokoro [police and judicial office], umayadokoro [stable office], and others), a department in control of the shomu (land management) and routine tasks (mandokoro, choso [checking office], saikudokoro [tooling office], zendokoro [food office], and others).
- 西南戦争以後の財政難と地租改正に対する農民の抵抗に悩まされた明治政府は、当時の日本の工業で最も生産額が多く、かつほとんどが国内消費に回されていて関税の問題も薄い日本酒に対する増税を度々行った。
- The Meiji Government, suffering from economic difficulties that had lingered since the Seinan War as well as peasants' resistance against the land-tax reform, raised tax on sake repeatedly because the sake brewing industry generated higher production value than any other industries in Japan at that time and sake is almost free from problems concerning customs duty as most of it was consumed within the country.
- 当時の総税務司として上海にいたロバート・ハート(Robert Hart、中国名:羅伯特•赫徳)は Elements of International Law の一部を翻訳し清朝に提供している。
- Robert Hart (his name in Chinese:羅伯特•赫徳), who stayed in Shanghai as an Inspector General of Customs translated a part of 'Elements of International Law' and provided to the Qing dynasty.
- 日本と欧米間の取り決めでは港税は22ドル(入港料15ドル+出港料7ドル)であったのに対し、日朝間では蒸気船など大きな船舶については5円、それ以下の規模の船は積載量により2円と1円50銭とされた。
- In the treaty between Japan and Europe and the United States, the port due was 22 dollars (15 dollars for entrance + 7 dollars for clearance), while in the treaty between Japan and Korea, it was 5 yen for large ships like steamships, and 2 yen or 1.50 yen for the smaller ships, which was decided depending on the burden.
- 8世紀初頭に確立した律令制は、個人を徴税単位とする個別人身支配(人別支配)を基本原則としており、高度に体系化された律令法典・官僚制度・地方制度や古代の戸籍制度・計帳などを基盤として存立していた。
- The Ritsuryo system, which was established in early 8th century, adopted the principle of people-based governance (ruling individuals) and existed on the basis of the highly systematized Ritsuryo code of law/bureaucracy system/local administration system as well as the family registration system/keicho (yearly tax registers) etc.
- この間、1878年(明治11年)、郡区町村編制法とともに地方三新法を構成する府県会規則および地方税規則により自治体として性格を得、従来の国の地方出先機関としての性格との二面性を持つようになった。
- In the meantime, due to the three local new laws established in 1878, Gun-ku-cho-son Heniseiho (an act for the reorganization of counties, wards, towns and villages), Fukenkai Kisoku (the rules of prefectural assembly) as well as Chihozei Kisoku (the rules of local tax), Fuken started having two characters, its new character as an autonomous body and its original character as a government regional office in the local area.
- 正税返却帳(しょうぜいへんきゃくちょう)とは、正税帳の記載内容に不備があったり、正税に未納や欠損などが生じて不足が存在する場合に主税寮から民部省に対して令制国に返却する旨を上申した解文(文書)。
- Shozei henkyakucho refers to gebumi (letter) written by Shuzeiryo to the attention of Minbusho to make a suggestion on the shozeicho's return to ryoseikoku, in the case that the shozeicho contains any defective mention, or that the amount was insufficient due to the unpaid or deficit of shozei.
- 最大会派研究会_(貴族院)の台頭に憂慮を抱いていた朝日倶楽部と庚子会(懇話会の後身)が合同して53名(公爵2名・伯爵3名・子爵7名・男爵5名・勅撰議員17名・多額納税議員19名)にて結成された。
- The Doyokai was formed when the Asahi Club and the Koshikai (which was the successor to the Konwakai), fearing the emergence of a maximal faction, Kenkyukai (in the House of Peers), joined forces to reach 53 members (two Dukes, three Counts, seven Viscounts, five Barons, 17 members by imperial decree, and 19 high taxpayers).
- 幕府財政は一部で健全化し、には江戸時代を通じて最高の税収となったが、年貢税率の固定化やゆきすぎた倹約により百姓・町民からの不満を招き、折からの享保の大飢饉もあって、百姓一揆や打ちこわしが頻発した。
- The government finance got balanced partially, and in 1744 the tax revenues were the highest of the Edo period, but the fixation of rice tax rate and the forced frugality of everyday life negatively affected peasants and citizens, resulting in frequent peasant revolts and destructive urban riots, which were also results of the Great Famine of Kyoho.
- 定免の継続期間は享保13年3月の触書には5箇年、7箇年、10箇年、15箇年があるが、年期が終わると更に申請して年期を切り替え、従前の税額に増して定免を継続することができた(継年期(つぎねんき))。
- The furegaki (bakufu orders) issued in April 1728 said that the duration of the fixed tax rate was 5 years, 7 years, 10 years and 15 years, but the period of duration could be extended by application and the fixed tax rate continued in addition to the prior tax amount (it was called tsuginenki).
- 同時に、従四位下主税助の官位を授けられ仁孝天皇の天脈拝診(実際に天皇の診察に携わること)も命じられた名医であったが、天保15年(1844年)に実子の光敬(みつたか)に先立たれて後継者を欠いていた。
- At the same time, Mitsumichi was a known doctor who was appointed to conduct actual medical examinations of the Emperor Ninko, with the official court rank of Jushiinoge (Junior Fourth Rank, Lower Grade), Assistant Director of the Bureau of Taxation, but he has lost his successor since his biological son Mitsutaka passed away in 1844.
- むしろ、幕府に直属する武士は御家人と地頭の両方の側面を持ち、御家人としての立場は鎌倉殿への奉仕であり、地頭職は、徴税、警察、裁判の責任者として国衙と荘園領主に奉仕する立場であったとする解釈もある。
- It is even possible to see samurai who were under the direct control of the bakufu as being hereditary retainers who served the Kamakura family and, at the same time, territorial governors who served imperial government officials and manorial lords by performing their duties to collect taxes, supervise police activities and preside over trials.
- その後、青木信光 (子爵)・水野直ら若手議員を中心にこれまでの路線を見直して政友会との連携や他会派との合併・世襲・勅撰・多額納税者議員の勧誘による更なる拡大を目指す「大研究会」構想などが浮上した。
- Later, young members such as Mitsunobu AOKI (viscount) and Naoshi MIZUNO reviewed existing policies and brought up a plan called 'Dai Kenkyukai' (Great Kenkyukai) aiming at further expansion of the faction through cooperation with Seiyu-kai Party, coalition with other factions and inviting hereditary, nominated and large-tax-paying members to join the faction.
- 新政府要人である横井小楠暗殺事件で島流し(島流し刑の最後の例)となった上平主税が、伊豆新島への終身流刑(約十年後特赦)となった際、流刑船内で同じく島流しとなる新選組最後の局長・相馬主計と出会った。
- Chikara UEHIRA, who was exiled to Nii-jima Island of Izu (the last case of banishment) because of his involvement in the assassination of Shonan YOKOI, a key figure in the new government (he was later given a special pardon after ten years), met Kazue SOMA, who was the last head of Shinsen-gumi and was also banished to the island, on an exile ship.
- この時の使節団訪朝前に、日本では寺島宗則外務卿が、「朝鮮輸出税は今より無論に是を徴せす。彼国より輸入し来る物品と雖少数、且多くは実用品にて国害となるへき物品無之候」と三条太政大臣に意見具申している。
- Before the envoy visited Korea from Japan, Munenori TERASHIMA, the chief of the Foreign Ministry, gave his opinion to the Grand Minister Sanjo, 'Export duties to Korea will not be imposed from now on. As the imported products from Korea would be not so many and most of them were utilities, those would not be harmful to our country.'
- 勧農は非常に広い概念を有する語であり、例えば、潅漑用水の整備・維持、種子・農料の貸与・給付(出挙もこれに含まれる)、耕地の配分、農業労働力の組織編成、荒廃地の開発、税率の上下調整などが含まれていた。
- Kanno is a term covering very wide-ranging concepts, it included the maintenance of irrigation facilities, lend-lease and benefit of seeds and agriculture fees ('suikyo,' land lease at interest was also included), the allocation of farm lands, the organization of the agricultural labor, the development of denuded lands, the up-down adjustment of the tax rate, and so on.
- このような事例を受領層の苛政の表れと評価する意見もあるが、個別の事例を見ると受領が法令どおりに課税した例が圧倒的に多く、むしろ受領の方が遵法的であり、田堵負名層が私益を主張していることが判っている。
- Although there is an opinion that such cases reveal the harsh governance by the zuryo, when each case is looked at closely, clearly a great majority of the zuryo imposed tax according to the regulations, which shows that the zuryo were more law-abiding while the tato fumyo pursued their own interests.
- 五代友厚に浜寺公園へ案内された大久保は、堺県県令税所篤が、園内の松を伐採して住宅地として開発しようとするのを知り、「音に聞く 高師の浜のはま松も 世のあだ波は のがれざりけり」と反対する歌を詠んだ。
- When OKUBO was guided to Hamadera park by Tomoatsu GODAI, he knew that Atsushi SAISHO, Sakai prefectural governor planned to cut pine trees and use the park for a residential area, so he composed a haiku (Japanese poem) saying 'Even the pine trees on the famous Takasi sands are not able to escape noisy ripples in the world, opposing the residence plan'.
- しかし、1864年(元治元年)の下関戦争を契機として、列強各国は幕府へ同法令の撤回を強く迫り、一方幕府内部からも生糸の輸出に税金をかける形で抑制した方が幕府財政の改善にも繋がるとする意見も出された。
- However, prompted by the Shimonoseki War in 1864, powerful countries heavily pressed the Edo bakufu for the abolition of the law while there were opinions within the Edo bakufu that it would lead to improved financial affairs of the bakufu and be wiser to keep trading under control by imposing tax on exports of raw silk thread.
- 内蔵助や主税のほかには潮田又之丞、小野寺十内、近松勘六、大石瀬左衛門、早水藤左衛門、菅谷半之丞、三村次郎左衛門、内蔵助若党二人(加瀬村幸七、室井左六)、近松勘六の下男一人、計12名がここに滞在した。
- The number of people who stayed there was 12 in total including Kuranosuke and Chikara; Matanojo USHIODA, Junai ONODERA, Kanroku CHIKAMATSU, Sezaemon OISHI, Tozaemon HAYAMI, Hannojo SUGAYA, Jirozaemon MINOMURA, two young samurai working for Kuranosuke (Koshichi KASEMURA and Saroku MUROI) and Kanroku CHIKAMATSU's manservant.
- 算得業生成立後は、7年学習して奉試に及第すると合格者は算博士や主計寮・主税寮・大宰府・造宮省(後には修理職・木工寮)に設置されていた算師に任じられる他、地方の下級国司となって租税会計事務などを扱った。
- After the establishment of San tokugosho, those who learned for seven years and passed Hoshi were appointed as San hakase or Sanshi (a court official in charge of calculation) and placed in the Shukeiryo (account office), Shuzeiryo (bureau of taxation), Dazai-fu (local government office in Kyushu region), Zogusho (ministry of making and mending palaces) (later Shurishiki (The Palace Repairs Office) and Mokuryo (Bureau of Carpentry), and were also made lower provincial governors who handled land tax accountancy and other such matters.
- これは農民の要求を受け入れたものだが、この措置のおかげで選挙権を失うものが続出、誰も立候補できずに村長が選べない村も出るという弊害も生まれた(当時は一定額の直接税を納めないと選挙権が得られなかった)。
- This measure was taken due to the peasants' demands, however it brought bad effects that many residents lost the right to vote, and that some villages could not have the next chiefs since nobody could not run for chief in fact (in those days it was necessary to have paid a certain amount of direct taxes to have the right to vote).
- 従って、旧幕府勢力が完全に崩壊して、続く版籍奉還・廃藩置県によって幕藩体制が消滅すると、今度は攻撃対象が新政府側に向かうことになり、解放令反対一揆や血税一揆、地租改正反対一揆の形で現れることになった。
- And so, when the force of Edo bakufu completely collapsed, and the shogunate and domain system was consecutively put an end by 'Hanseki-hokan' (the return of the domain registers to Meiji Emperor) and 'Haihan-chiken' (the abolition of feudal domains and establishment of prefectures), the new government became the target of aggression, which were manifested as the uprising against the liberation order of the discriminated classes, 'blood tax uprising' (the uprising against the compulsory military service), and the peasant uprising against the land-tax reform.
- 慶應2年(1866年)、幕府が改税約書によりイギリス、フランス、アメリカ合衆国、オランダ四ヵ国と交わした自由造幣局設立の確約を受け、慶應4年(1868年)4月17日、明治維新は金座および銀座を接収した。
- With a pledge to establish a free currency minting bureau in the amended tariff treaty that the Edo shogunate concluded with Britain, France, the United States and Holland in 1866, the ginza and the kinza were closed with the Meiji Restoration on April 17, 1868.
- 租庸調として国衙などに置かれた正倉に納付された稲穀は、正倉の中身が満載となると検封を経て不動穀とされたが、これに対して検封されていない正税の稲穀は国司の判断によって賑給などの非常の出費などに用いられた。
- Rice in husk collected through Soyocho tax system and placed in a shoso of kokuga (provincial government office compounds) became fudokoku after inspection and sealing when the shoso was filled, while the rice in husk before inspection and sealing was used in case of emergency, like almsgiving, according to the judgement of kokushi (an officer of a province).
- 更に都市部を中心とした商工業者は地租よりも営業税 (日本)などの方が収益に対する税負担の割合が高いにも関わらず、民党が地租軽減ばかりを唱えることに不満を抱き、財政革新会などを通して独自の運動を起こした。
- Furthermore, business and industrial men around urban areas were frustrated by assertions of Minto calling only for the reduction in the land tax despite the fact that the fraction of business tax (Japan) on profits was higher than that for land tax, and established their own movement through Zaiseikakushin kai (conference on reform of financial affairs) and others.
- 日本の領主の封建制は「税の徴収権」に過ぎず(参照→職の体系)、つまり西欧に見られるような領地の私有と領民への農奴としての隷属的支配権は存在しなかったので、本当の意味の封建制は存在しなかったとする説もある。
- There is a view that the Hoken system in its true sense did not exist in Japan, because the Hoken system of feudal lords was just 'the right to collect taxes' (see Shiki system), and there was no private ownership of land and rights of control over the people as serfs in the domain, which were commonly seen in the West.
- 私領といってもその地の課税が免除される訳ではないが、国衙は旧来の郡とは別の、新しい徴税単位として、特別な命令書により税を軽減し、開発領主の私領領有を認め、同時に開発領主がその地の納税義務を負うことになる。
- Even though it is called a private estate, it did not mean that one was exempt from tax, but Kokuga were treated differently from former districts as a separate tax unit, lowered tax under a special order, permitted cultivating land owners to have their own private estates, and the kaihatsu-ryoshu gained the responsibility to collect other taxes simultaneously.
- 天喜元年(1053年)の伊賀国で本家の威光を背景に、税を納めない荘園の立券を停止することを命じている官宣旨では、藤原教通、藤原能信、藤原信長らの、道長の子孫(御堂流)と並んで、資平の荘園も挙げられている。
- There was a Kan-senshi (an edict from Dajokan (Grand Council of State) which had the status of a binding official document) issued in 1053 in Iga Province, which ordered discontinuing issuing the certificates to shoen (manors in medieval Japan), and admitted shoen's exemption from paying the tax backed by the authority of Honke (the owner of the highest-grade patches of land under the stratified land ruling structure of Shoen), and Sukehira's shoen was subject to this edict, as were those of the Michinaga's descendents (Mido Line), such as FUJIWARA no Norimichi, FUJIWARA no Yoshinobu, and FUJIWARA no Nobunaga.
- また、分一徳政の導入による徳政令の手続に手数料を導入したり、新たに味噌屋や風呂屋なども対象に含めた馬上役を設定、更に納銭方に対して予め予定税収額を納付させた上での請負制を導入するなどの財政安定策が採られた。
- Moreover, the bakufu introduced the Bunichi Tokusei (borrowers are exempted from returning money to the doso and sakaya if they paid 10 to 20% of their debts to the bakufu) to impose a fee on the procedure for the issue of the Tokuseirei, and set up the bajoyaku (taxes imposed on the fermented soybean paste manufacturers, public bath managers and others), as well as introduced a contract system giving privileges to the Nosenkata under the condition that they paid the taxes in advance.
- こうした状況下で、朝廷は実情に適合した国政改革を進めていき(改革が最も進展したのは900年前後の寛平・延喜期)、地方行政の分野では、国司筆頭官(受領)に対して租税収取権・軍事権などの大幅な権限委譲が行われた。
- Under such a situation, the imperial court practically advanced national administration reform (the reform culminated during the Kanpyo and the Engi period around 900) and authority such as the right of tax collection, military affairs and so on were widely transferred to the leaders of kokushi (zuryo) in the local administration.
- 古代の戸籍制度・班田収授法などによる律令制的な人別支配の維持が困難となっていた当時、国司は公田を名田という単位へ再編するとともに、有力農民層(田堵という)へ名田の経営と名田からの租税徴収を請け負わせていった。
- At that time, it became difficult to maintain control over each person like in the Ritsuryo system (a system of centralized government based on the ritsuryo code), based on a family registration system and Handen Shuju ho (the law of periodic reallocations of rice land), and therefore, kokushi (provincial governors) reorganized Koden (fields administered directly by a ruler) into myoden (rice field lots in charge of a nominal holder) and came to entrust the work of managing myoden and collecting taxes from there to powerful farmers (called tato).
- 更にこうした事件の頻発によって、次第に事件の背景に郡司などの役人の地位を巡る地方単位における政争(政敵の責任追及)や国司・郡司らによる正税虚納や官物押領の隠蔽などを意図したものであると考えられるようになった。
- Furthermore, such incidents came to often happen and they began to think that, behind those incidents, there were political wars in provincial units, concerning positions of government officials such as gunji and so on, or intentional concealment efforts of absence of shozei payment or illegal confiscation of kanmotsu.
- ロシアは閔妃を通じ売り払われた鍾城・鏡源の鉱山採掘権や朝鮮北部の森林伐採権、関税権などの国家基盤を取得し朝鮮半島での影響力を増したが、ロシアの進める南下政策に危機感を持っていた日本がこれらを買い戻し回復させた。
- Japan became alarmed when Russia enhanced its grip and influence over the Korean peninsula by acquiring vital state assets such as the mining rights in Chongsong and Gyeongwon sold off by Empress Myeongsong, timber rights in the north, and tariff rights, and purchased back and restored many of these.
- 租・調 (律令制)・庸および雑徭、出挙、交易などからなる律令租税体系は10世紀から11世紀中期にかけて、米納を中心とする官物(かんもつ)と、夫役・雑物からなる雑役(ぞうえき)といった2つの体系に移行していった。
- Around the tenth to mid-eleventh century, the Ritsuryo Taxation System of So (rice tax), Cho (tributes [Ritsuryo system]), Yo (labor) and zoyo (irregular corvee), suiko (government loans), kyoyaku (trading tributes) changed into Kanmotsu, which was basically paid in rice, and Zoeki, consisting of Buyaku (labor service) and Zatsumotsu (tributes).
- なお土地課税基調体制への移行の時期について、宇多天皇及び菅原道真の主導による寛平の治を王朝国家体制への転換準備期とし、延喜の治を時平による王朝国家体制への移行期であるとする意見(平田耿二,2000など)がある。
- Concerning the time when the old system shifted to the system based on tax on land, there is a view asserting that the era of Kanpyo no chi (Glorious rule in the Kanpyo era), led by the Emperor Uda and SUGAWARA no Michizane, was the preparatory period for the transition to the Dynastic polity regime and Engi no chi (Reign of Emperor Daigo), led by Tokihira, was the transitional period to the Dynastic polity regime (Koji HIRATA, 2000).
- 政務における公事の一環としての年中行事が整備されてきたのと同じ平安時代中期には、租庸調・雑徭を基本とする律令制の租税体系が解体したため、公事を含めた朝廷の運営費用は諸国の国司である受領が負担を請負う図式となった。
- In the mid Heian period when annual events became organized as a part of kuji in the political affairs, the taxation system of the ritsuryo system fell apart, so the management cost of the Imperial Court including kuji became to be borne by zuryo (provincial governor) who were kokushi.
- また、年貢を納める「年貢地」と公事を納める「公事地」に分けて賦課する方法も行われるようになったが、太閤検地によって公事の賦課の権限及び公事地の存在は否定され、年貢の米納を中心とした租税体系に移行することになった。
- Also, a method separately imposing 'nenguji' that was paid with nengu and 'kujiji' that was paid with kuji began to be applied, but power of imposition kuji had as well as existence of kujiji were denied by Taiko kenchi (Hideyoshi Toyotomi's nationwide land survey), then it turned to be a taxation system mainly paying with rice.
- これによって部落問題が差別から解放されたわけではなく、むしろ江戸時代に有していた所有地の無税扱や死牛馬取得権などの独占権を喪失した事、大木の構想した生活改善事業も行われなかった事により、部落の生活水準は下降した。
- This did not emancipate Buraku problem (issue of discrimination against certain hamlets) from discrimination, in reverse the living standard of those Buraku (hamlets) declined because Buraku people lost the exclusive rights of non tax treatment of their demesne and acquisition of carcasses that they had enjoyed since Edo period and the service of life bettering was not carried out which was planned by OKI.
- これを松田(蔵相)と原(内相)の更迭要求と見た西園寺はこれを機に総辞職をすることとなった(近年では、桂による反政友会工作の発覚や井上馨による増税による財政再建要求が実現困難であったことも原因として挙げられている。
- Saionji regarded it as Yamagata's demand to replace Matsuda (Minister of Finance) and Hara (Interior Minister) and his cabinet resigned en masse (recently, the following are considered as the reasons of the resignation: the anti-Seiyuto maneuver by Katsura was revealed; it would be difficult to carry out Kaoru INOUE's demand for financial reconstruction by increasing tax revenue.
- それは、国衙が支配する土地(公田)を名田(みょうでん)という単位に再編し、当時、経済力をつけていた田堵と呼ばれる富豪層(有力百姓層)に名田経営を請け負わせることで、租税収入を確保する体制(名体制という。)であった。
- The government established the system of rule (known as myo taisei) aimed at ensuring the collection of tax revenues by reorganizing government land (public farmland) into units called myoden and by hiring influential farmers called tato, who had accumulated considerable wealth during the period, to manage the myoden.
- 受領は租税納入先の大寺社や摂関家のような上級貴族へ滞納が生じると、勤務評定である受領功過定(ずりょうこうかさだめ)を切り抜けるために、公領の一部の租税収納権を納入先の大寺社や摂関家に与えることが慣例になっていった。
- To deal with tax delinquencies designated to the main temples and shrines, and the high-ranked aristocracy including Sekkan-ke (the families which produced regents), it became customary for Zuryo to give away to those tax recipients the rights to collect taxes from parts of koryo, as an attempt to avoid poor evaluation with Zuryo koka sadame, their job performance reviews.
- 1877年、駐李氏朝鮮代理公使に任命されるが翌年1878年8月10日から、1876年5月に締結された日朝修好条規に反して 朝鮮政府が釜山広域市の豆毛鎮に税関を設置し、朝鮮国内の輸入業者に対して関税の徴収を開始した。
- Following that Hanabusa was appointed as charge d'affaires to the Li Dynasty Korea in 1877, the Korean government violated the Japan Korea Treaty of Amity agreed in May 1876 and set up a custom house at Dumojin in the Busan Metropolitan City and started to collect tariff from the domestic importers in Korea from August 10, 1878.
- 個人タクシーでは消費税法に基づく事業者免税点制度が適用されることから(売り上げが規定値以下のため)消費税の納税義務を免除されており、その分、個人タクシー「個人タクシー」と「法人タクシー」よりも運賃が安くなっている。
- Operators of privately owned taxis are often given refunds from tax payments including the consumption tax because the business operator tax exemption point system based on the Consumption Tax Act applies to them (since their sales are less than the prescribed value); therefore, the fare of privately owned taxis is set lower than that of corporate taxis.
- 前者だけを満たす場合、「半文明国」とされて国家として承認されるものの、西欧諸国と同等の扱いを受けることはできず、不平等条約(関税自主権喪失・領事裁判権及び広範な治外法権の設定等)によって著しく劣等な立場に置かれた。
- If only the first condition was approved, the country would be recognized as a state but considered a 'Semi-civilized nation,' which would not be treated equal to Western countries and would have to bear disadvantage originated from unequal treaties (by losing tariff autonomy, setting up of consular jurisdiction and chigaihoken [extraterritoriality]).
- 正税帳や平城宮跡から発掘された木簡などによって、天平年間にはシステムとして確立されていたこと、貢進は5斗(1俵)単位で行われたこと、ウマを用いて輸送する場合には1頭あたり3俵を運ぶと決められていたことが判明している。
- The Shozeicho and wooden tablets found from the Heijo site have shown that this was established as a system around the Tenpyo era and donations were made in units of 5 'to' (1 hyo/pyo), and it was determined that 3 hyo/pyo per head was to be transported if using a horse.
- 租税としての「所当」も本来は適切に賦課された官物・雑役・地子などの租税のことを指していたが、12世紀初頭頃より、単に「所当」をもって(公事や臨時雑役などの臨時の賦課に対する)正規の賦課を意味する言葉となったのである。
- Shoto,' which meant tax, originally indicated taxes properly levied such as kanmotsu (produce tax), zoyaku (miscellaneous labor services), and jishi (land tax); but from the beginning of the 12th century, 'shoto' solely meant a regular levy (in contrast to such extraordinary levies as kuji and extraordinary odd-jobs).
- その結果立憲政友会・憲政会・革新倶楽部の護憲三派からなる加藤高明内閣が成立し、普通選挙法が制定され財産(納税額)によって制限される制限選挙から満25歳以上全ての男子に選挙権が与えられることとなり、普通選挙が実現した。
- This led to the formation of the Takaaki KATO administration by the three pro-constitution factions of Rikken Seiyukai, Kenseikai and Kakushin Kurabu and to the legislation of the Universal Manhood Suffrage Act that abolished the restriction of voting right based on property (tax payment) and granted the right to all men aged over 25 for organization of popular elections.
- この権限拡大を背景として、受領たちは租税収取・軍事両面において統治を強化するため、旧来の補佐官で同一階層出自ゆえに一方的に使役しがたい掾(じょう)、目(さかん)に替えて、国内の豪族・有力者らを国衙の体制に組み入れた。
- Through the empowerment of zuryos, they incorporated the local ruling families leading the people into a kokuga government system, instead of the jo (the third-ranking local administrator) and sakan (the fourth-ranking local administrator) who were reluctant to accept the one-sided orders they issued because jo and sakan were also old administrative aides from the same class, in order to strengthen the governance of both tax collection and military affairs.
- 個別の国司苛政上訴事案を観察すると、訴えられた国司らは、慣例で免除されていた税目を法令どおりに課税したり、当時よく発令された天皇代替わり新制に伴う地方税制に則った課税を行ったりと、彼らの遵法的な行政姿勢が見て取れる。
- Examining individual cases of Kokushi kasei joso, we can find law-abiding administrative stances of the sued Kokushi; some legally levied tax items not collected by customs or others levied local taxes, often collected in those days under a new system by the change of the emperors.
- 9世紀末~10世紀初年に醍醐天皇及び藤原時平が主導した律令制復活の最後の試みである延喜の治が失敗に終わると、次代の朱雀天皇及び藤原忠平は、個別人身支配を基調とする体制から土地課税基調の体制へと大きな政策転回を行った。
- When the Engi no chi (Reign of the Emperor Daigo), the last attempt for reviving the Ritsuryo system led by the Emperor Daigo and FUJIWARA no Tokihira during the period from the end of the 9th century to the early 10th century, ended in failure, the emperor Suzaku, his successor, and FUJIWARA no Tadahira made a bold policy change from the principle of people-based governance to that of tax on land.
- 納銭方は天正元年(1573年)の室町幕府解体とともに廃止されるが、当時の正実坊の当主であった正実坊掟運は織田信長によってそのまま徴税担当に起用されており、その仕組みは織田政権によって吸収されていったと考えられている。
- While the Nosenkata was abolished along with the dissolution of the Muromachi bakufu in 1573, the system of Nosenkata is thought to be absorbed by the Oda administration, because Shojitsubo Joun, the family head of Shojitsubo at that time, was continuously appointed by Nobunaga ODA to the post for collecting taxes.
- この信虎追放には『勝山記』や向嶽寺など甲斐国内史料に記される信虎の対外侵攻の軍役や凶作に際しての重税など「悪行」を原因とする説から、『甲斐国志』による合意による隠居であったとする説、今川義元との共謀説などの諸説ある。
- There are various theories regarding Nobutora's banishment including the theory it was due to `inappropriate behavior' such as Nobutora's military services in invasions outside the country or increasing taxes during poor harvests, which are described in Kai Province historic materials such as 'Katsuyamakia' (the chronology of Kai Province) and Kogaku-ji Temple, the theory that Nobutora's banishment was a retirement based on agreement, which was described in 'Kai koku shi' (Records of Kai Province), and another theory is that Harunobu conspired with Yoshimoto IMAGAWA.
- 11世紀中期の一国平均役によって、朝廷・国衙の事業に必要な経費分だけが徴税される税制に変更されていくと、貯蔵すべき税収の余剰が出る余地も失われたために、不動穀は制度的な根拠を失って事実上消滅してしまったとされている。
- In the middle of the 11th century Ikkoku Heikin Yaku (flat rate tax imposed from time to time) was introduced and tax system was changed so as to collect the tax just to cover the expenses required for the affairs of the Imperial court and its provincial offices; this change removed the possibility of having a tax income surplus to be stored; it is said that due to this loss of basis in the tax system, fudokoku virtually disappeared.
- 酒株を持った酒造人が生産する酒の量を酒造石高といい、籾米1石(当時の徴税はこの状態であり、精米すると精米度合いにもよるがおよそ6割になる。つまり玄米だけの体積は0.6石程度となる)を使った際に生成できる酒の歩合である。
- The amount of sake produced by a brewer with sakekabu is expressed in sake brewing kokudaka (yield in the unit of koku), which is the percentage of sake produced using one koku (about 180 litters) of unhulled rice (Taxation was based on rice in this stage at that time. When polished, it becomes some 60 percent in volume depending on how well it is polished. That means the volume of only the brown rice is about 0.6 koku).
- 産業振興や軍備拡張によって、財政膨張を続ける政府財政の無駄を削減して(政費節減/経費節減)、その削減分に相応した地租などを削減して重税に苦しむ国民の負担を軽減して(民力休養)、国民生活の再建を図るべきとする主張である。
- Minryoku-Kyuyou and Seihi-Setsugen asserted the reduction in the waste in the growing government's finances due to industrial advancement and the build up of armaments (Seihi-Setsugen and Keihi-Setsugen), and the alleviation of tax burden on people suffering from heavy taxation by a reduction of the land tax with a decrease of waste (Minryoku-Kyuyou) to reestablish lives of people.
- 取箇帳・郷帳に掲載された租税に加えて、年々増減のある運上・分一類や高掛物・付加税・諸物払代・拝借返納金などの各納物や村々に渡すべき金品など、当年の出納に関わる全てを記載し、地方勘定帳に記載しないものに関しては外記に記す。
- Together with taxes recorded in other registers, these documents formed the basis for clucking increases/decreases in tax burden each year, transfers of payment in money or kind and additional tax payments required of villages etc as well as receipts and expenditure for that year and other sums not recorded as part of these tabulations were recorded as sundry items.
- 寛弘年間(1004年~1013年)に大和国の国司であった藤原輔公は、山城国・大和国・伊賀国にまたがる荘園の地主であったにもかかわらず租税を納めていなかった藤原清廉に対し、弱点であるネコを呼び寄せて年貢を納めさせたという。
- FUJIWARA no Sukekimi, who was Kokushi (Governor) of Yamato Province between 1004 and 1013, coerced FUJIWARA no Kiyokado, who had not paid his land tax, although he was the landlord of shoen (manor) across Yamashiro Province, Yamato Province and Iga Province, into paying nengu (land tax) by gathering cats that Kiyokado feared.
- この運営方針が当たった事と高度成長が重なった事で、税金が豊かに集まり、革新自治体の割には財政不振に苦しむ事がほとんどなかった(1956年に山城大水害の影響で一度財政再建団体に転落したが、1962年に自力で立ち直っている。
- As his operation policies worked and the nation concurrently experienced the high economic growth, the prefecture had ample tax revenues and hardly ever faced financial difficulties although it was a reformist local government (It fell to a fiscal reconstruction organization once due to a catastrophic flood in Yamashiro in 1956, but revived itself in 1962.
- しかしながら、地租改正当時の測量技術が未熟であったこと、時間と人員の制約から測量の専門家でない素人が測量にあたったこと、また税の軽減を図るために故意に過小に測量したことなどから、その内容は必ずしも正確なものではなかった。
- However, the details of survey at the time of land-tax reform were not necessarily accurate; it was because the survey technique used was primitive, people who were not the specialists for survey engaged in the task owning to the constraints of time and human resources, and there existed people who deliberately underestimated their land to deduce tax.
- 明治8年(1875年)、明治政府は、江戸幕府が定め複雑に入り組んだ酒株に関する規制を一挙に撤廃し、酒類の税則を醸造税と営業税の二本立てに簡略化して、醸造技術と資本のある者ならば誰でも自由に酒造りができるように法令を発した。
- In 1875, the Meiji Government abolished at a stroke complicated regulations concerning sakekabu which the Edo bakufu had implemented, simplified the taxation rule for alcoholic beverages by implementing a dual system of brewing and trading taxes, and issued an order to allow anyone with brewing techniques and capital to brew sake freely.
- 1926年(大正15年)、衆議院議員選挙と同様に府県会議員選挙に普通選挙制度を導入するための改正(納税額による選挙権・被選挙権制限の撤廃)が行われ、1929年(昭和4年)の改正では府県に条例および規則の制定権が与えられた。
- In 1926, a revision (which abolished the limitation of suffrage and eligibility due to the amount of tax payment) was made to introduce the popular election system to the Fukenkai assembly elections like the election of the member of the House of Representatives, and the revision made in 1929 gave prefectures the constitutive power on its ordinance and regulation.
- これは結果的には大多数の農民の負担を高めることにつながり、また土地の所有者がおらず納税が困難な入会地が事実上、政府に没収されたことなどから伊勢暴動、真壁暴動など一揆(地租改正反対一揆)が頻発し、自由民権運動へ影響を与えた。
- In terms of the consequence, this high tax rate resulted in increasing the burden of majority of the farmers; therefore, peasant revolts against the land-tax reform erupted including the Ise Revolt, Makabe Revolt; the part of the reason these revolts occurred lied in that the government virtually confiscated common land (iriaichi) from which the government could not expect to receive taxes; these revolts gave influence to the Jiyu MInken Undo (Movement for Liberty and People's Right).
- 設立経緯により東京府を中心とした都市部で活動し、地租軽減は訴えても営業税などの商工業者への課税の軽減には積極的とは言えなかった民党に代わる受け皿としての期待から、同年の第4回衆議院議員総選挙では須藤・田口ら4名が当選した。
- Teikokuzaiseikakushin kai operated in urban areas around Tokyo Prefecture due to its reason for establishment, and its four candidates including SUDO and TAGUCHI were elected in the fourth general election of members of the House of Representatives in 1894 in the hopes of changing from Minto (general term of the political parties such as Liberal Party, Progressive Party and so on which conflicted with a domain government when the Imperial Diet was inaugurated) that was reluctant to reduce business taxes of commercial and industrial men while asserting a reduction in land taxes.
- 当初は田令の規定通り田租の一部が貢進されたが、田租を不動穀として備蓄する制度が始まると、国司による出納が許されていた動用倉正税の中から出挙が行われ、それによって得られた利息の一部を田租に替わって年料舂米にあてるようになった。
- Initially, part of Denso was donated as determined by the Denryo, but after the system for storing Denso as Fudokoku (staples for an emergency) started, Suiko (government loans, often seed rice) was taken from the Doyoso Shozei (movable resource) that was allowed to be taken out by the Kunishi, part of the interest earned from this was used instead of Denso to pay for Nenryoshomai.
- しかし、租税納入を怠った、あるいは規定額を達成できなかった受領は、受領功過定(ずりょうこうかさだめ)と呼ばれる人事評定によって厳しい審査・処分を受けていたのであり、受領を巨富が得られる官職と理解することに疑義も出されている。
- However, some people assert that the position of zuryo should not be understood as such a profitable one because they were also subject to severe penalty, according to the result of personnel evaluation called zuryo koka sadame, if they failed to pay taxes or failed to achieve a pre-determined amount.
- 江戸時代後期、穂井田忠友(平田篤胤に学んだ国学者)によって写経所文書の紙背にある史料が注目され、1833年-1836年(天保4-7年)、元の戸籍・正税帳などの状態を復元すべく一部の文書が抜出されて、45巻(正集)にまとめられた。
- In the late Edo Period, Tadatomo HOIDA (a scholar of Japanese classical literature taught by Atsutane HIRATA) took notice of the historical materials which were written on the back side of monjo from the Sutra copying office; some monjo were picked out in order to restore those kosei and shozeicho to their original states, and these were then compiled into 45 volumes (master document) from 1833 to 1836.
- 1890年11月4日に発足していた同志会が、翌年3月に新たに従来の現職貴族院議員以外の華族や多額納税議員をも会員に加え、毎週月・水・金曜日に会合を開く(会派名の「三曜」はこれに由来する)こととする主意書・規約書を作成して発足した。
- It was founded in March 1891, added new members such as the peerage and large taxpaying members of Diet as well as original members, incumbent members of the House of Peers to the Doshi-kai that had been founded in November 4, 1890, making out the voluntary document and rules stipulating that it should hold assemblies on every Monday, Wednesday and Friday (the name of the group 'Sanyo' [Three-day-a-week] derived from that).
- しかし、正税帳とともに受領功過定の審査に必要な資料とされていたため、12世紀までは作成されていたものの、現実を反映していない過去の記録の引き写しであったと言われている(保安 (日本)元年(1120年)作成とされる摂津国租帳など)。
- However, since it was treated as materials necessary for examination at zuryo koka sadame (the conference for judging Zuryo's result) along with Shozeicho (balance sheets of tax rice), Yusocho was created until the 12th century, but it is said that descriptions contained in Yusocho were excerpts from and copies of past records which did not mirror reality (Socho of Settsu Province believed to be made in 1120 and so on).
- 「株式会社和泉宗家」の代表取締役である節子はこの問題に関し、「税務調査が入り見解の相違があったことは事実だが、簿外口座などは存在しない」として、この疑惑を全面的に否定しているが、追徴課税は、重加算税などを含め1億円を越すといわれた。
- Setsuko, the representative director of Izumi Soke Co., denied the suspicion by saying 'It is the case that tax inspection was conducted and difference of views existed, but the company has no off-the-book account,' but the company was imposed reportedly over \100M of back taxes including a penalty for tax evasion.
- 結成時の幹事は勅選議員(奥田義人・岡野敬次郎・安楽兼道)・多額納税議員(佐藤友右衛門・森田庄兵衛・山下喜兵衛)ともに3名ずつ選出され、他に石渡敏一・杉田定一・水野錬太郎・江原素六・松岡康毅・室田義文らを合わせて25名が参加していた。
- The initial secretaries of the club consisted of 25 members in total, including three from imperial nomination (Yoshito OKUDA, Keijiro OKANO, Kanemichi ANRAKU), three from the top tax bracket (Tomoemon SATO, Shobee MORITA, Kihee YAMASHITA), and such as the following: Binichi ISHIWATARI, Teiichi SUGITA, Rentaro MIZUNO, Soroku EBARA, Koki MATSUOKA, Yoshifumi MUROTA, Yasutake MATSUOKA, Yoshiaya MUROTA.
- 環境税のうち特に炭素税については、二酸化炭素排出に対して直接課税を行う手法により、それまでの外部費用を内部化し、つまり従来は環境汚染に対する外部性ために市場経済の中で環境負荷が考慮されなかった市場の失敗を補正する役割を担うものである。
- As for a carbon tax in particular, among environmental taxes, conventionally external expenses are internalized by the method of direct taxation against the emissions of carbon dioxide, that is, it has a role of correcting the failure of a market, where an environmental burden is not considered so far in a market economy because of the externality against environmental pollutions.
- しかしながら工場等が企業努力により削減量を積み重ねてきたという言い分によって日本経団連などが強く反対し、また当団体などが盛んに行っている政府与党へのロビー活動等の影響力もあり、環境税への理解が浸透せず、未だに実現の目処も立っていない。
- However, Japan Federation of Employers' Associations strongly opposes the tax, saying that the reduction amounts have been accumulated by corporate efforts at factories and so on, and the Associations and the like actively lobby the governing party; thus the understanding for environmental taxes has not spread enough so that the introduction of the tax is not yet in sight.
- 一方で、不平等条約上、有利な側にある国の国民が、不利な側にある国で犯罪を犯した際に、その国の裁判所にて裁くことができない状態となるため、治安問題が増大するという問題や、関税率の操作で貿易において不当に利益をあげ得る、などの問題がある。
- Meanwhile, there are some problems such as security matters are increased, or the people can gain unreasonable profits in trade due to manipulation of tariff rates, since the people of a country standing in a favorable position under the unequal treaty cannot be put on trial in the court of a country in an unfavorable position when the people have committed a crime in the latter country.
- 1482年(文明14年)に室町幕府から、出雲と隠岐において父の代から免除されていた税を要求されるが、守護代の尼子経久がこれに従わず、政経は翌々年に幕命を得て出雲の豪族に経久を追放させ、塩治掃部介を新たな守護代として月山富田城に派遣する。
- In 1482 the Muromachi bakufu (shogunate) requested that he pay taxes for Oki and Izumo Provinces for which he had been exempt on behalf of his father; however, Vice Shugo (Governor) Tsunehisa AMAGO did not follow this instruction and the following year Masatsune received a command for the ruling families of Izumo to banish Tsunehisa and a new vice Governor, Kamonnosuke ENYA, was dispatched to Gassan-Toda Castle.
- 1886年(明治19年)、井上は東京において諸外国の使節団と改正会議を行うが、井上案は関税の引き上げや外国人判事の任用など譲歩を示したため、政府内で農商務大臣谷干城や法律顧問ギュスターヴ・エミール・ボアソナードらからの反対意見を受けた。
- In 1886, INOUE held the conference of revision with the delegation of the foreign countries in Tokyo, and proposed an appeasement plan such as to raise tariffs and to appoint foreign judges, so that he was opposed by the Minister of Agriculture and Commerce Tateki TANI and the government counsel Gustave Emile BOISSONADE.
- 鉄道敷設のために日本政府がネルソン・レー・前清総税務司(駐日英公使ハリー・パークスの友人)との間に結んだ資金借入・技術者雇用等に関する契約において、レーによる不正行為が発覚した件で、大蔵少輔・伊藤博文の命を受け英国に赴き、契約を破棄する。
- In a contract concerning the fund raising, the engineer employment, etc. concluded for constructing railways between the Japanese government and Nelson LAY, the former Inspector General in the Qing dynasty (a friend of Harry PARKES, the British Minister Plenipotentiary in Japan), Lay's fraud was exposed, and therefore, Hirobumi ITO, Okura no shofu (Junior Assistant Minister of the Ministry of the Treasury) ordered Kagenori to go off to Britain to cancel the contract.
- 忠成同様、賄賂には大変鷹揚なところがあり、但馬国出石藩仙石氏の筆頭家老の仙石左京から6,000両もの賄賂を受け取り、その結果、実弟の分家旗本寄合席・松平主税の娘を左京の息子仙石小太郎に嫁がせたが、これがのちに康任失脚の布石となってしまう。
- Like Tadaakira, Yasuto was very generous about bribery and accepted a bribe of 6,000 ryo from Sakyo SENGOKU, hitto karo (the head of chief retainers) of the Sengoku clan of Izushi Domain in Tajima Province; in consequence, he married a daughter of his brother Chikara MATSUDAIRA, a branch family of hatamoto yoriaiseki (a family rank of high-ranking hatamoto) off to Sakyo's son, Kotaro SENGOKU, which later led to his downfall.
- 和銅元年8月10日_(旧暦)の太政官符で、正税である稲穀の貯蔵と不動倉設置が奨励され、国衙・郡衙に設置された正倉に貯蔵され、それが満載となると、国司・郡司による検封作業を経て封印されて不動倉とされると、その中に入った稲穀は不動穀とされた。
- On September 2, 708, the storage of rice in the husk, which was shozei (rice tax), and putting it in fudoso were encouraged in the official documents of the Daijokan, Grand Council of State; afterwards, rice in the husk was stored in shoso (warehouse placed in the provincial government office compounds); when the warehouse became full, the provincial governor and the local officer examined and sealed it; after the sealing was completed, the warehouse was made fudoso and the rice in the husk kept in the fudoso was made fudokoku.
- 9世紀末頃より、租庸調・雑徭・正税などといった律令制に基づく税体系が解体され始め、まず地方(国衙)レベルの徴収において官物と臨時雑役に分けた賦課・徴収が行われるようになり、次第に中央(朝廷)レベルでも同様の徴収が行われるようになっていった。
- Since the end of the 9th century, the tax system had been based on the Ritsuryo system, with Soyocho (taxes on rice, labor or alternative goods, and textile goods or alternative money), Zoyo (irregular corvee), and Shozei (the rice tax stored in provincial offices' warehouses), however, this system was gradually dismantled, and at the local (kokuga) level, dual taxation consisted of Kanmotsu (tribute goods paid as taxes or tithes) and Rinjizoyaku began to be imposed and collected, and gradually this way of taxation extended to the central (Imperial Court) level.
- パークスは薩摩藩・長州藩を支援して明治政府の成立に協力していた経緯があるだけに、政府が極秘で改税約書に違反した悪貨を鋳造していることに気づいていたが、これを放置しておくことは日本と貿易を行うイギリス商人の利益に反することであると考えていた。
- Having the background of cooperating with the formation of the Meiji Government by supporting the Satsuma and Choshu Domain, Parkes realized that the Meiji Government was breaking the kaizeiyakusho and secretly coining bad money, but thought that leaving this matter alone would go against the profit of English merchants who were trading with Japan.
- そこでの決議をもとに、請願活動や高利貸との交渉を行うも不調に終わり、租税の軽減・義務教育の延期・借金の据え置き等を政府に訴えるための蜂起が提案され、大宮郷(埼玉県秩父市)で代々名主を務める家の出身である田代栄助が総理(代表)として推挙された。
- Based on the decisions they made there, they had petitioning activity and negotiations with usurers only to fail, therefore, an uprising was proposed in order to make an petition for tax reduction, postponement of compulsory education and deferment of debt to the government, and Eisuke TASHIRO, whose family acted as a nanushi (village headman) for generations in Omiyago (Chichibu City, Saitama Prefecture) was recommended for their representative.
- 明治維新の後には陸奥宗光の推挙で明治政府に入り、一時横浜市税関長となるが、英国のクイーンを「女王」と訳し、「女皇」と訳すべしとするイギリス公使ハリー・パークスの抗議に、自説を主張し一歩も譲らず、いわゆる「女王事件」を引き起こし、引責辞任した。
- Although he joined the Meiji government with recommendation from Munemitsu MUTSU after the Meiji Restoration and served as director of the customs office in Yokohama City for a while, he resigned from the post taking responsibility for the 'Queen incident' over Japanese translation for British 'Queen' which he insisted on translating it into the Japanese word '女王' (female king) and refused to accept the opinion of British ambassador Harry Parks who protested against HOSHI's translation and insisted on translating it into 女皇(empress).
- ちなみに籠城した人の中には、中国研究者として名高いペリオや海関総税務司として長年中国に滞在していたロバート・ハート、G.E.モリソン(George Ernest Morrison)、服部宇之吉、狩野直喜、古城貞吉といった有名人も含まれていた。
- Well known people among the besieged were Pelliot, who was a famous Chinese scholar, Robert Hart, who resided in China for a long period as the Inspectorate General of Customs, George Ernest Morrison, Unokichi HATTORI, Naoki KANO, and Teikichi KOJO.
- 具体的には「関税自主権を行使させない」ことや「治外法権などを認めさせる」ことで、ある国の企業や人が、憲法及び法典のない国に商品を輸入したりする際に莫大な税金を要求されたり、軽犯罪によって死刑を被ったりすることを避けることを目的としたものである。
- Specifically, its objective is to 'prevent the enforcement of tariff autonomy' or 'have extraterritoriality approved' and thereby avoid a situation where a corporation or person from one country is requested to pay an enormous amount of tax when importing commodities to a country which has no constitution or legal codes, or is sentenced to death for a petty crime.
- 当初は原因不明で、神罰や天災であるとの認識であったが、国衙や郡衙の正倉や国分寺などの公的施設の被害が多かったことと、正税・官物の焼失による財政的打撃を食い止めるために、国司・郡司らの管理責任を追及し、時には解官・損失補填などの措置を採る様になる。
- At first, it was thought to be of unknown cause and be a divine punishment a natural disaster, but there were many damages of public facilities such as shoso (public repository) or provincial monasteries of kokuga (provincial government offices) or gunga (provincial office), and in order to prevent financial damages of shozei (the rice tax stored in provincial offices' warehouse) and kanmotsu by destruction in a fire, the risk management by kokushi (provincial governors) and gunji (district managers) were pursued and sometimes they were discharged, recompensed the damages and so on.
- 元禄15年(1702年)12月15日に発生した元禄赤穂事件に関して、定直は赤穂浪士47名のうち大石主税・堀部安兵衛・木村岡右衛門・中村勘助・菅谷半之丞・千馬三郎兵衛・不破数右衛門・大高源五・貝賀弥左衛門・岡野金右衛門の10名の預かりを命じられた。
- In connection with the Genroku Ako Incident on December 15, 1702, Sadanao was ordered to take custody of 10 Ako roshi (lordless samurai of Ako domain); Chikara OISHI, Yasube HORIBE, Okaemon KIMURA, Kansuke NAKAMURA, Hannojo SUGAYA, Saburobe CHIBA, Kazuemon FUWA, Gengo OTAKA, Yazaemon KAIGA and Kinemon OKANO, out of total 47 persons.
- この背景には廃藩置県に伴い、寺社領を与える主体であった領主権力が消滅したために寺社領の法的根拠も失われたこと、地租改正によって全ての土地に地租を賦課する原則を打ち立てるために寺社領を含めた全ての土地に対する免税特権を破棄することを目的としていた。
- One of the reasons for the confiscation was that the legal basis for jisha-ryo was lost when feudal lords, who had granted jisha-ryo, lost their power due to Haihan-chiken (abolition of feudal domains and establishment of prefectures), and the purpose of the confiscation was to abolish the privilege of tax exemption of all the lands including jisha-ryo to establish the principle of uniform land taxation through the land-tax reform.
- また、教育問題や福祉などでも「蜷川府政の教育政策は生徒を甘やかし、駄目にするだけだ(京都大学への府立高校からの進学率低下などが材料にされた)」「学校内外で教職員組合の横暴が過ぎる」「税金によるばら撒き福祉だ」という批判が頻繁に出されるようになった。
- Also, educational matters and welfare policies began to suffer frequent criticisms that 'the educational policy of Ninagawa's administration did nothing but indulge and spoil students (by citing instances of decreased percentage of enrollment from prefectural senior high schools to the Kyoto University),' 'high-handed behaviors of teachers' unions inside and outside the schools are intolerable,' and 'his welfare policy is pork-barrel politics which waste tax money.'
- これは、ヤマト王権の拡大にともない、各地方土着の神に対する崇敬を天皇に対するものに転化させ、初穂献上としての租税の徴収を容易にするためと推察されているが、そのため、時代により当時の権力者に都合の良い解釈がなされたり改変が加えられたりした経緯がある。
- It is inferred that this was done so to divert the reverence toward the native gods of the local regions to that toward the Emperor in order to facilitate tax collection in the form of presenting of the first rice harvest, and therefore, depending on the specific period, alterations and interpretations convenient to the authority at the time were added to the mythology.
- 和銅元年8月10日_(旧暦)の太政官符で、稲穀の貯蔵と不動倉設置が奨励されて以来、毎年備蓄が行われて、約30年近く後天平年間田租収入の30年分余りの(田地からの年間収穫量とほぼ同一)の貯蔵が存在していたことが現存する各令制国の正税帳から推測できる。
- Since the storage of rice in the husk and the placement of Fudoso warehouse were encouraged in the Daijokanpu (official documents issued by Daijokan, Grand Council of State) on September 2, 708, storage of rice in the husk had been carried out year after year nearly 30 years; existing records of rice tax suggest that there existed the storage approximately the same quantity of crop yields of more than 30 years from the rice field tax during the Tenpyo era.
- 陸奥は政権参画を目指して現実的な政策転換を進める彼らと連携することによって、三国干渉に屈して関税自主権を回復できなかった陸奥外交を「軟弱」と糾弾する硬六派の圧力を斥けて、パワー・ポリティックスに基づいた冷静な分析に基づいた外交政策を追及・推進した。
- By collaborating with them who were pushing for realistic changes in government policy, aiming at participation in the administration, Mutsu dismissed the pressure by the hard-line six parties who condemned Mutsu diplomacy 'weak-kneed' because he yielded to the Triple Intervention and couldn't recover the tariff autonomy, then pursued and promoted the foreign policy with level-headed analysis based on the power politics.
- 江戸時代になると、諸藩の藩主は、強大な統治権を得るために、家臣の知行を、土地を直接給付して独自に徴税を行わせる地方知行制から、藩が一括して徴税した米を中心とした農産物を家臣に給付して、その一部を商人を通じて換金させる蔵米知行に転換することを目指した。
- In the Edo period, the lord of each domain tried to change the fief system of their vassal from a local enforcement system in which the land was provided directly for the vassal and the vassal collected tax individually into kuramaichigyo in which the lord of the domain collected rice and farm products collectively and provided them for their vassal who, in turn, changed them into money through a dealer, in order to extend their ruling power.
- 表高は江戸幕府公認の検地によって算定された石高だが、実際の藩内では17世紀に進んだ新田開発や、農業技術(農機具・肥料等)の革新による生産力の増大に基づいた藩内検地、専売制による特産品の税高改定などによって、多くの藩では内高は表高を上回って増大していた。
- Omote-daka was calculated based on the land survey officially recognized by the Edo bakufu; however, in many domains the actual uchi-daka was higher than omote-daka and also increasing, thanks to the progress of development of new field in 17th century, the land survey within domains that was based on the increased productivity by innovation of agricultural technique (farming equipments, fertilizer), and tax reform by monopolization of indigenous products.
- このため、慶応3年5月13日(1866年6月25日)に欧米諸国は江戸幕府と改税約書を結び、内外貨幣の等価交換とその安定化のために万延年間に定められた現行の貨幣水準を当面維持し、将来的には国際水準に見合った貨幣制度を導入することを約束させられたのである。
- For this reason, on June 25, 1866, Western countries and the Edo bakufu concluded a kaizeiyakusho, promising to maintain the current currency level fixed during the Manen era (end of the Edo period) for the moment for the equivalent exchange of domestic and overseas currency and it's stabilization, and that in the future Japan would adopt a currency system that corresponds with the international level.
- 政治的側面としては、”国司の下の地方官”としての意味合いが強く、立場上は国司よりも下であったが、徴税や軽い刑罰の執行など地方行政の実務を執り行っていたために、律令制の地方支配は、中央政府が郡司による地方社会の把握を媒介として成立していたと評価されている。
- Politically, they were more like 'local officials under Kokushi' and their position was lower than Kokushi, however, since they were practically in charge of local administration including the tax collection and the execution of the punishment of minor criminals, it is recognized that the central government maintained the local ruling through Gunji who kept track of the local societies.
- ところが、今度は全ての無税地を廃止して地租を徴収しようとする地租改正が構想として浮上すると、従来穢地として無税扱いとなっていた穢多非人の所有地からも当然地租を徴収するための大義名分が必要となり、そのために解放令がその格好の口実として白羽の矢が立てられた。
- However, now that the land-tax reform rose up in order to levy land tax on all the non taxed land, there occurred the necessity legitimate reason to levy land tax on land owned by Eta and Hinin that had been treated non taxed as untouchable land as a matter of course, and Kaiho Rei (Emancipation Edict) was singled out as a suitable excuse for that reason.
- 以前には評に所属していた見られる郡稲との関係やそれ以前から続く屯倉との関連性については様々な学説が出ており、屯倉や国造領に納められていた租税や出挙、評稲などが大化改新以後に再編される過程で大税と郡稲に統合・分離したと考えられるということ以外には不明である。
- It is not clear, despite the various theories, about its connection to gunto (rice stored in a county) that used to belong to kori (provincial administrative organization), and the relation to miyake (a governing system in Yamato sovereignty [the ancient Japan sovereignty]) that was older than the first, but it can be considered that land tax, suiko and hyoto (rice in kori) stored in miyake and Kuninomiyatsuko-ryo (territory of the heads of local governments) were integrated or separated into taizei and gunto in the process of reorganization after the Taika Reforms.
- 現存する公文書や『令集解』における明法家の説からは、祭祀に使う特殊な陶器を除いた宮中及び官司で用いられる陶器類は調・年料雑器による貢納や正税交易(正税を用いた調達)によって賄われ、筥陶司は中央に集められた陶器の管理・出納業務のみを行っていたと考えられている。
- The theories of existing official documents or scholars of the law in 'Ryonoshuge' (Commentaries on the Civil Statutes) says that earthenwares, used in the Imperial Court or government officials except for special earthenwares used for rituals, were provided by tributes of cho (tributes) and nenryo zakki (ware paid as a tribute) or shozei koeki (provision by shozei [the rice tax stored in provincial offices' warehouse]) and kyotoshi is considered to have only managed and done cashier job for earthenwares collected in the central government.
- 養蚕農家の多くは毎年の生糸の売上げをあてにして金を借り、食料の米麦その他の生活物資等を外部から購入していたため、生糸市場の暴落と増税等が重なるとたちまち困窮の度を深め、他の各地と同様、その窮状につけこんだ銀行や高利貸等が彼らの生活をさらに悲惨なものにしていた。
- Because many of silk-raising farmers, depending on their annual sales of raw silk, borrowed money for buying rice and wheat for food and other daily commodities and so on, the heavy fall of the raw silk market and increased taxes put them in further poverty as in other regions, and banks, usurers and so on, taking advantage of their poverty, made their lives more miserable.
- この法律は「自治体としての府県」について規定したものであり、住民から選挙された議員(納税額によって区分された階級ごとに選挙される)によって構成される府県会と、知事と府県高等官および府県会議員の中から選出された名誉職参事会員による府県参事会が自治の主体となった。
- This law stipulates 'Fuken as an autonomous body' which was mainly managed by Fuken kai (prefectural assembly) consisting of councilors elected by the citizens (the election was held by each class classified by the amount of tax payment) as well as Fuken sanjikai (prefectural council) consisting of honorary council members elected from prime ministers, prefectural senior officials and councilors of Fukenkai.
- 公方御蔵には酒屋や土倉、味噌屋などから集められた役銭・棟別銭などの租税、各方面から幕府への献上品(武具・紙・漆器・衣類など。幕府の業務で用いる他に家臣などへの贈与や換金して仏事などの諸行事の費用にあてる場合もあった)の管理・出納、幕府公文書の管理などが上げられている。
- The Kubo-okura's responsibilities included the accounting of taxes (yakusen tax and munabetsu-sen) collected from sake brewers, Dokura and miso producers, the management of gifts to the government from all quarters (arms, paper, lacquer ware, clothes and other articles, that were used for government works and gifts to vassals or converted into money to hold Buddhist services and other events), and the management of official documents of the bakufu.
- 9世紀~10世紀に律令制が崩壊した後も、神田には不輸の権(租税免除の権利)が認められていたため、墾田や買収などで付近の田地を集積していた田堵(有力農民)=開発領主は、自分の経営する田地を有力な神社(または有力寺院)へ寄進することで、不輸の権 (日本)を獲得しようとした。
- Since Fuyu no ken (the right to tax exemption) was granted to Shinden even after the collapse of the Ritsuryo System from the eighth to ninth century, Tato (dominant farmers or lords cultivating new rice fields) who were then collecting rice fields around them tried to obtain Fuyu no ken Right by donating their rice fields to shrines or temples.
- 中世において成立した収取体制においては、雑役系の公事・夫役は名田を収取単位として租税の賦課が行われていたが、名田が十分に確立されていない地域や供御人・神人など荘園・公領の支配体系に属しない人々(主に非農業民)から公事・夫役を収取するために在家を単位として賦課したのである。
- Under the tax collection system established in the Medieval period taxes relating to public duties and labor services, which were kinds of zoyaku (odd-jobs tasks), were assessed for myoden (rice field lots) as a collection unit; on the other hand, taxes relating to public duties and labor services were collected in regions where myoden had not sufficiently established or from people who did not belong to the ruling system of shoen (manor) and koryo (mainly non-cultivators) (mostly non-farmer), such as kugonin (groups of producer-merchants) or jinin (shrine dependents) by assessing for zaike as a collection unit.
- 一方、中央の朝廷(律令政府)もこれを抑止するどころか、8世紀末期の平安京造営と蝦夷討伐の費用の捻出のために不動穀の一部を中央に上供させたり、不動穀の財源である田租の中から国税にあたる年料租舂米・年料別納租穀を抽出したため、結果的に貯蔵に回す稲穀の量は減少することになった。
- On the other hand, the Imperial Court in the capital, which was the government based on ritsuryo system, did not suppress this use of fudokoku; the government itself needed funds to build Heiankyo (ancient capital in curent Kyoto) at the end of the eighth century and to send an expedition to subjugate Ezo (northerners), so that it ordered a part of fudokoku to be delivered to the capital; also the government extracted the national taxes of nenryo soshomai (milled rice to be provided to officials) and nenryo betsuno sokoku (rice in the husk to be provided to officials) from the rice field tax that should have been stored as fudokoku; it resulted in a decrease in the amount of rice in the husk to be stored.
- すなわち、地方税は地租(5分の1以内)、営業税・雑種税、及び戸数割により徴収する(第1条)こととされたところ、各町村については「各町村限及区限ノ入費ハ其区内町村内人民ノ協議二任セ地方税ヲ以テ支弁スルノ限ニアラス」(第3条)とされ、必ずしも地方税による必要はないものとされた。
- Local tax was to be collected via land (within one- fifth), sales, miscellaneous and individual assets tax (Article 1), it was specified for each town and village as 'revenue of each town and village and district is left to negotiations among residents and local tax will not be used to support it' (Article 3), indicating the lack of need for the local tax.
- 鎌倉時代初期においては、国衙領や荘園に守護人奉行(のちの守護)や地頭の影響力はそれほど及んでいなかったが、鎌倉中期以降、国衙領・荘園の税収入効率ないし領地そのものがこれらに急激に侵食されはじめると、陰陽師の保護基盤である朝廷・公家勢力は経済的にも苦境を迎えるようになっていった。
- During the early Kamakura Period, the authority of shugonin bugyo (subsequently shugo) or jito over kokugaryo (state-owned land) and shoen (manor) was not so conspicuous, but after the mid Kamakura Period, as the tax revenue efficiency of the state-owned land and shoen or properties themselves began to be rapidly eaten away by these people, the Imperial Court and court nobles, who were the protection basis of onmyoji, started to experience financial difficulties.
- だが、依然として超然主義を奉じる貴族院_(日本)最大会派の研究会_(貴族院)は伊藤の入党要請を拒絶する会派決議を行ったばかりでなく、1901年北清事変の軍費捻出のための増税案を他の5会派(茶話会・朝日倶楽部・庚子会・木曜会・無所属団)を糾合して否決、伊藤内閣を総辞職に追い込んだ。
- However, the study group (the House of Peers), which is the largest parliamentary faction in the House of Peers (Japan) and which still believed in the doctrine of superiority, not only passed a resolution to refuse Ito's request to join his party, but also rallied five factions (sawa kai, asahi kurabu, koshi kai, mokuyo kai, mushozoku dan) and rejected a tax-increase bill to raise military expenditure for the Boxer Rebellion in 1901, which forced the Ito Cabinet to resign en masse.
- 江戸時代末期以来、富国強兵の大義名分のもと年々増税等が行われる中、1881年(明治14年)10月に大蔵卿に就任した松方正義によるいわゆる松方財政の影響により、現在でいうデフレスパイラルが発生し(松方デフレ)、いまだ脆弱であった日本の経済、とりわけ農業部門には深刻な不況が発生した。
- In a situation where taxes and so on had been increased year by year since the end of Edo period for the policy of fukoku kyohei (fortifying the country, strengthening the military), under the influence of so-called Matsukata finance by Masayoshi MATSUKATA, who assumed the post of the Ministry of Finance in October 1881, what we call a deflationary spiral occurred (Matsukata deflation), which brought a serious deflation in Japanese economy, especially in the agricultural sector.
- 新井白石が吉良邸の隣人の旗本土屋主税から聞き取った話を室鳩巣が書き綴った『鳩巣小説』では、隣の吉良邸が騒がしくなったので外へ出て見た土屋が壁越しに声をかけたところ、片岡源五右衛門、原惣右衛門、小野寺十内と名乗った者が、吉良上野介を打ち取って本望を達したと言う声を聞いたとしている。
- According to 'Kyuso Shosetsu' (Kyuso's novel) by Kyuso MURO, which was written based on things Hakuseki ARAI heard through Kira's neighbor hatamoto Chikara TSUCHIYA, when he stepped outside and shouted with a wall between as it was getting noisy at his neighbor Kira's residence, he heard people say their names, Gengoro KATAOKA, Soemon HARA and Junai ONODERA, and that their long-cherished desire was satisfied by killing Kira Kozuke no Suke.
- だが、植木は「会議は禁止されても代表に会う事までは禁じられていない」として、5月4日に淀川上の船上で大阪入りできた代表と会合を持ち、5月10日に京都祇園で改めて2府15県代表44名と会議を開催して先に禁錮刑を受けた小原鉄臣を代表者として「酒税軽減嘆願書」を起草して政府に提出した。
- Ueki, however, held a meeting with delegates who managed to arrive in Osaka on board on the Yodo-gawa River on May 4, saying 'the council is prohibited, but it is not prohibited to meet the delegates,' held the council with 44 delegates from 17 prefectures in Gion, Kyoto at another time on May 10, and made Tetsuomi KOHARA who had been imprisoned before represent participants to draft and submit 'The Petition for Liquor Tax Reduction' to the government.
- 明治2年1月7日、パークスの呼びかけでフランス・アメリカ・イタリア・ドイツの各国公使が相次いで新政府に対して「新政府(明治政府)が改税約書に違反した通貨を鋳造しているという噂があるために通貨の相場が暴落して商人たちが損害を受けている」として贋貨一掃のための措置を採る事を要求した。
- On January 7, 1869, with the call of Parkes, ministers from France, America, Italy, and Germany successively demanded the new Japanese Government to take measures to wipe out the counterfeit money because 'since there are rumors that the new government (Meiji Government) are coining money that goes against the kaizeiyakusho, the market place for money is crashing and merchants are suffering damage.'
- そこで平安時代に入ると、朝廷も公廨稲の利息より正税の不足分を補わせる「正税率分」の導入や格式に必要最低限の正税出挙に対する国司の支出義務(農民への強制的な貸付強制と徴収(返済)の義務化)を定めた「正税式数」を規定するなど、中央への上供体制維持を目的とした正税回復政策を取り始めた。
- Thus, in Heian period, Imperial Court began to launch political measures to recover the shozei for the purpose of maintaining the tribute-to-central system, such as introduction of 'shozei ritsubun (the tax system where two-tenth of the tax delivered from the provinces to the Ministry of Finance at Heian-kyo [the ancient capital of Japan in current Kyoto] were supplied to the tax storage called 'ritsubun-do')' that made up the shortage of shozei with the interest on kugaito and establishment of 'shozei shikisu' in which kokushi's minimum liability for shozei suiko (compulsory loaning to and collecting repayments from peasants) was prescribed in kyakushiki (a kind of law in the ritsuryo system).
- 日米修好通商条約は「治外法権」、関税自主権の放棄(協定関税率制)、片務的最恵国待遇など、日本にとって不利な内容を含む不平等条約であり、無防備なままの日本市場が世界市場に対して開かれると、入過により国内産業への影響、金の流出が物価高騰、尊王攘夷運動の激化や一揆、打ちこわし等を招いた。
- The Treaty of Amity and Commerce between the United States and Japan was an unequal treaty including unfavourable conditions against Japan such as extraterritoriality, resignation of tariff autonomy (tariff agreement system) and unilateral MFN (most favoured nation) status, therefore when the Japanese market was opened to the world, domestic industries were defenceless against the impact of price increases and the draining of gold reserves which gave rise to the Sonno Joi Movement (a movement advocating reverence to the Emperor and expulsion of foreigners), uprising, and destructive urban riots.
- 従来の藩が租税として集めた米をまとめて江戸や大坂の蔵屋敷を経由して同地の米問屋に売却するというこれまでの米の流通システムが崩壊して、個々の農民が地元の米商人などに直接米を換金してその代金を納め、地元の米商人が全国市場に米を売却するようになるなど、商業や流通に対する影響も大きかった。
- The land-tax reform also had a large effect on Japanese commerce and distribution system; that is, prior to the reform rice collected as tax from various clans were sold and distributed by wholesale dealers in Edo or Osaka through storehouses of various clans in Edo or Osaka; the reform allowed farmers to change their rice to cash directly at local rice merchants, who sold rice to the market across the country; thus the previous distribution system collapsed.
- まず、1882年(明治15年)から3年間、前年度(1881年/明治14年)の歳出額で据え置くこと、その一方で煙草税・酒造税などの増税を行い、そこから生み出された歳入の余剰分を2分割して半分を紙幣消却に、もう半分を正貨形式で保有して、然るべき兌換紙幣への切替時の準備金とすることとした。
- First, he proposed that the government held the expenditures expected during the three years starting in 1882 at the level of the previous year (1881), and that at the same time it raised taxes on cigarettes and brewery and evenly divided the excess of revenue from those taxes so that it could spend half of the excess on the incineration of paper money and hold the other half in the form of specie to keep as reserves for the future when it would be converted into convertible paper money.
- 田に引く水をめぐる争い(上巻第3)、盗品を市で売る盗人(上巻第34、第35、下巻第27)、長期勤務の防人の負担(中巻第3)、官営の鉱山を国司が人夫を使って掘ること(下巻第13)、浮浪人を捜索して税をとりたてる役人(下巻第14)、秤や桝を使い分けるごまかし(下巻第20、第26)などである。
- Those anecdotes include: a conflict over water for irrigating rice fields (Chapter 3, Volume 1), a thief selling stolen goods at market (Chapter 34 and Chapter 35, Volume 1 and Chapter 27, Volume 3), onus put on sakimori (soldiers deployed for boarder defenses) on long-term service (Chapter 3, Volume 2), Kokushi's (an officer of local government) using laborers to dig the government mine for his benefit (Chapter 13, Volume 3), a bureaucrat running a body search on a homeless to collect tax (Chapter 14, Volume 3) and a cheater using a doctored scale and measuring cup (Chapter 20 and Chapter 26, Volume 3).
- 『太平記』と『梅松論』では、病気と称して新田荘に逼塞していた義貞が、軍費の取立てのため新田荘の検分に来た幕府の徴税使・金沢親連 (金沢流)(幕府引付奉行、北条氏得宗の一族、紀氏とする説もある)と黒沼彦四郎(御内人)を捕えて、親連を幽閉し、彦四郎を斬ったことで、挙兵を決意したと記してある。
- The 'Taiheiki' and 'Baishoron' describe Yoshisada, who was then residing at Nitta-no-sho on the pretext of being ill, as having made up his mind to raise an army after he captured chozeishi (person in charge of tax collection) Chikatsura KANAZAWA (Kanazawa line) (bakufu hikitsuke bugyo (the chief of shogunate office of high court), a member of tokuso family of the Hojo clan, another view is the Ki clan), and Hikoshiro KURONUMA (miuchibito) who came to Nitta-no-sho in order to collect military expenses, and imprisoning Chikatsura and killing Hikoshiro.
- 現在残されている談判に記した記録によれば、談判は終始パークスの独断場であり、明治政府が改税約書違反の悪貨を鋳造し、諸藩が贋貨を鋳造していたとする事実を示す証拠を次々と突きつけていった(一部記録によると政府側の要領を得ない回答に興奮して、傍にあったコップを叩き割ってしまったとされている)。
- According to the records written down during the negotiation that remains today, the negotiation was entirely in the hands of Parkes from start to finish, and he confronted the government with evidence indicating the fact that the Meiji Government coined bad money violating the kaizeiyakusho, and that domains coined counterfeit money (according to a part of the records, Parkes became worked up over an answer by the government which was off the point, and hit and broke a cup near him).
- そこで2月30日に伊達の名において各国公使に対して政府は現在の通貨(公式にはそれが改税約書違反の悪貨とは認めなかった)を今後は鋳造せずに新貨幣の準備が整うまでは太政官札で対応していくこと、太政官以外の組織・個人はたとえ諸侯であっても貨幣を鋳造するものは処罰の対象となることを通知したのである。
- Here, in the name of DATE, the government notified minsters from each country that Japan will not coin the current currency from now on (they did not formally recognize this as bad money violating the kaizeiyakusho), that the daijokan money would be used until the preparations for the new currency is completed, and that if organizations and individuals besides the daijokan coin currency, they will be subject to punishment, even if they are lords.
- 律令制が解体すると、貴族や寺社に給付する封戸物(ふこもつ、位・官・勲功などによって位封・職封・功封があり、貴族・寺社の収入の大部分を占める)や、寺社への正税物(しょうぜいもつ、国衙が徴収した田租・官稲を合わせた正税を交易により他の必要物資に変えて給付するもの)といった国家的給付が滞るようになった。
- After the break up of the Ritsuryo system, benefits from the government such as Fukomotsu (depending upon the class, position, awards, there were Ifu, Shokufu and Kofu and this made up a large part of the income for the aristocracy and temples/shrines), which were given to the aristocrats and temples/shrines, and Shozeimotsu (shozei, a combination of rice tax and government rice collected by kokuga that were exchanged with other necessities by trade and given) to temples/shrines started to fall into arrears.
- 大隈はインフレーションに対応するための公債・紙幣の整理策を求められ、同年に「公債及び紙幣償還概算書」を作り1905年までの償還を計画したものの、翌年にはこれを改訂した「国債紙幣償却方法」(「減債方策」)を作成して、地方への支出抑制、間接税の増加、横浜正金銀行の設立などを行って政府資金の蓄積に尽くした。
- Okuma was pressed to trim public bonds and paper money in order to deal with the inflation, so he drew up 'Estimate of redemption of public bond and paper money' in 1878 to stipulate a redemption plan which would be completed by 1905, but he revised it the very next year to create 'Measures to redeem government bonds and paper money' ('Measures to reduce bond') and committed himself in saving government funds by curbing spending on local issues, increasing indirect tax and establishing Yokohama Specie Bank.
- 地子稲収入は畿内・伊賀国では正税の補充に、大宰府管内諸国では対馬国・多禰国(後に廃止)の公廨の補充に、陸奥国・出羽国では兵士の兵糧や蝦夷への狄禄の補充に充てられ、他の令制国では中央に近い諸国や沿岸諸国では舂米の形で、それ以外の国々では地子交易を行って軽貨の形で太政官厨家に納入されることが定められていた。
- Jishito revenue was used for replenishment of shozei (the rice tax stored in provincial offices' warehouse) in the Kinai region (provinces surrounding Kyoto and Nara) and Iga Province, and for maintaining public offices for Tsushima Province and Tane Province (abolished later) in provinces within Dazai-fu (local government office in Kyushu region), and for replenishment of army provisions for soldiers and for stipends to Ezo (northerners) in Mutsu Province and Dewa Province, and in other provinces under ryoseikoku (province), jishito was paid to Daijokan (Grand Council of State) in the form of shomai (rice made by pounding it in a mortar) in provinces near the central government or sea and in the form of keika (fabrics such as silk or cotton or other local specialties) after doing jishi trade in provinces other than those.
- その後も年料別納租穀の一部停止と不動穀への転用などの再建策が出されたが効果は無く、康保元年(964年)には令制国に対して不動穀の財源を田租に代わる税より賄うとする新委不動穀制(しんいふどうこくせい)が導入されるが、その実施と管理を令制国側に一任したために、現地ではほとんど実施されずに終わったとみられる。
- Later the Imperial government came up with the reform ideas of stopping a part of the nenryo betsuno sokoku and transfering it to fudokoku; however, there was no effect; in 964 a new rule, Shini Fudokokusei was introduced, determining that the source of fudokoku should be a new tax substituting rice field tax, but the central government left the execution and management of this new rule to the officials in provinces; therefore, it seems to have come to an end before anything was done there.
- そのために遅くても11世紀中期には公田を賃租・請作した場合の地子に基づいて、1段=3斗(段別三斗)を「見米」と称して租に替わる基本的な賦課とし、それに庸・調・出挙・雑搖などに替わる地税賦課を「准米」と呼ばれる代物納(一部は絹・布・油などの手工業品を含む)の形で上乗せすることという基本が確立されることになった。
- Therefore, in the middle of the eleventh century at the latest, a basic foundation was established based on Jishi (land rent) of Koden that was leased and determined 'Genmai' of 3 to per dan (Dan betsu san to) as the basic tax instead of So, and on top of that, a property tax instead of Yo, Cho, Suiko, or Zoyo called 'Junmai' that was collected in kind (some included manufactured items such as silk, cloth, oil).
- 同戸籍は、その後の六年に一度作成するという「六年一造」の造籍の出発点になっただけでなく、五十戸一里を基準に行政的に戸を編成して、その戸内の家族(戸口)の名・年齢・戸主との続柄などを詳述したことによって、個々の家族構成を直接的に把握することを可能にし、それを基に班田収授を行い、人頭課税をする台帳の機能も果たした。
- This registration system not only served as a starting point of 'rokunen-ichizo' (literally, 'one creation in six years) in which family registers were created every six years thereafter, but also made it possible to see the direct composition of each household by organizing households in terms of fifty households in ichi-ri on an administrative basis and describing each family member's name, age and relation to the household head in detail, and served as a ledger to conduct Handen Shuju (a regulation of land ownership) and jinto kazei (poll taxation).
- また、また旗本や大藩の上級家臣の中には独自の法制(地頭法)を持つ者もいたが、徴税権・司法権、その他の行政権などの所領に対する支配権(知行権)の行使は主君である将軍・大名によって規制されるのが一般的であり、時代が進むにつれてその傾向が強くなった(もっとも、所属する主家の方針や地頭である家臣の方針によってその強弱に格差があった)。
- Additionally, although some hatamoto or high-ranked vassal of large scale domains had their unique legislation (law for jito), exercise of chigyo-ken (right to enfeoffment) over shoryo (territory) including tax collection right, judicial power and other administrative power was usually controlled by a shogun or daimyo as a lord, and that tendency became stronger with the time (however, binding strength was different depending on the policy of a master or a vassal (jito).
- 第2次山縣内閣期に山縣系官僚出身で平田との結びつきが強かった大浦兼武・小松原英太郎・安広伴一郎が勅撰議員に任命されて茶話会に加入すると、勢力が拡大する方向に向かい、多額納税議員や男爵議員からも加入者を得て、平田が内大臣に立った明治末期から大正初期にかけて最大で67名の議員を擁して桂園時代においては桂太郎を支え、研究会と勢力を競うまでに成長した。
- When, during Yamagata's second term as cabinet head, Kanetake OURA, Eitaro KOMATSUBARA, and Banichiro YASUHIRO, bureaucrats who were all protegees of Yamagata, were appointed to the House of Peers by imperial selection and thereafter joined the Tea Party, the influence of the Tea Party began to grow, and they managed to acquire members from among the large-scale taxpayers and the barons, and during Hirata's tenure as Lord Keeper of the Privy Seal, from the late Meiji period into the early Taisho period, the group possessed 67 members at its largest; the Tea Party supported Taro KATSURA during the Keien period (1905-1912), and its power and influence grew to rival the Kenkyukai's.
- ちなみに当時の正税の豊富さのエピソードとして740年には規定通りに忠実に守って絶対に外部に出されることがなかった正倉の不動穀が腐敗しているのが見つかる事故が相次いだために、いくら不動穀と言えども古い稲を同量の新しい稲には入れ替えるようにという命令が出されていたことが『三代類聚格』に集録された大同3年8月3日(808年8月27日)付太政官符に記されている。
- Incidentally, as an episode showing the abundance of shozei at the time, Daijokanpu (official documents from Daijokan to local governments) dated August 31, 808 compiled in 'Sandairuijukyaku' (a law code) tells that, in 740, Fudokoku staple of shoso that had never been put outside to respect the regulations was found decomposed one after another, so that an order was issued to replace the old rice by the same volume of new rice.
- 清はそれまで広州一港に貿易を限っていたがイギリス(大英帝国)は1840年と1857年のアヘン戦争および第二次アヘン戦争により南京条約(1842年)、天津条約(1858年)および北京条約(1860年)を結び多額の賠償金と香港、九竜半島の割譲、上海など11港の開港と領事裁判権の承認、関税自主権の喪失、片務的最恵国待遇、公使の北京駐在、キリスト教の公認と保護などを清に認めさせた。
- Although the Qing dynasty had allowed foreign trade only at Canton port, Britain (the British Empire) concluded the treaties of Nanjing (in 1482), Tianjin (in 1858), and Beijing (in 1860) after First Opium War and the Second Opium War in 1840 and 1857 to make Qing dynasty pay a large amount of reparations, cede Hong Kong and Kawloon island, open 11 ports including Shanghai, recognize consular jurisdiction, abandon tariff autonomy, grant one-sided most-favored-nation treatment, permit an envoy to stay in Beijing, and officially recognize and protect Christianity.
- これは実際には「生かさぬように殺さぬように」という発想で再生産が抑圧され、地主の地位が強力であった日本の農業社会の実態に合わず、また実際の地租算定においても生産経費を実際よりも低く見積もられたために、高率の税率も重なって地租が生産経費を圧迫し、小作料を跳ね上げる(当時の物価水準では収穫の1/3近くが地価の3%に相当し、更に地主が利潤を上乗せするために、結果的に小作料が上昇した)結果をもたらした。
- In fact, this assumption proved to be incorrect in the Japanese agricultural society where the position of landowners were strong and reproduction was suppressed under the idea of 'let the farmers live only well enough to work but don't kill them'; In addition, because the production expense was estimated lower than the expense required in the actual calculation of land-tax, together with high tax rate, land-tax put pressure on the production expense and as the result, the land-tax made the farm rent jump; (in the price level at the time, nearly the one third of the crop yield was equivalent to the 3% of the land price, and because the landowners added their profit on top of this, the farm rent increased as the result).
- その後、通貨改革によって正貨・贋貨を問わず全ての現行貨幣を引き揚げて早急に(既に大隈より明治5年11月までという案が出されていた)に引き換えを行うこと、応急措置として外国人の所持する二分金(実は一番問題となっていた政府及び諸藩発行の悪貨・贋貨でもあった)の検査を行って、封包を行って検印を施し、それを行ったものについてはたとえ贋貨であっても正貨と等価による納税または交換を認めることを了承させられたのである。
- After this, the Japanese government was forced to consent to pulling out all current currency, regardless of it being specie or counterfeit (it was already proposed by OKUMA that this would be done by May 11), and exchanging it immediately, and as a temporary measure, the nibukin owned by foreigners (this bad money/counterfeit issued by the government and domains was the biggest problem) were to be examined, encapsulated, put a stamp of approval, and handed out, and those that went though this were to be accepted as tax payment or exchange equivalent to the specie even if it was counterfeit.
- 三権分立の「政体」に始まり、大院・小院の2院制の「議事院」「学校」「変制」、封建制から郡県制への移行や世襲制の廃止、税制改革まで唱えた「国体」「建国術」「製鉄法」「貨幣」「衣食」女子教育を勧めた「女学」遺産の平均分与の「平均法」「醸造法」「条約」「軍艦国体」「港制」「救民」「髪制」寺の学校への開放を唱えた「変仏法」「商律」「時法」太陽暦の採用を勧めた「暦法」西洋医の登用を訴えた「官医」と内容は多岐にわたる。
- His petition dealt with a wide range of matters: 'Constitution,' i.e. the separation of the administrative, legislative, and judiciary branches of government; 'Giji-in' (Diet), i.e. having a bicameral parliament with a lower and upper house; 'Schools'; 'System reform'; 'National polity,' i.e. the shift from the feudal system to the county/prefecture system, abolishment of the hereditary system, and tax system reform; 'Nation building techniques'; 'Iron and steel production'; 'Currency'; 'Food and clothing'; 'Education for women' that promoted the education of girls; 'Heikin-ho' (averaging method), i.e. the average distribution of property; 'Brewing methods'; 'Treaties'; 'National warship program'; 'Harbor regulations'; 'Citizen welfare'; 'Laws concerning hair'; 'Henbutsu-ho' (laws concerning temples), i.e. the opening up of temple schools to the public; 'Shoritsu' (commercial laws); 'Jiho' (timetable method); 'Rekiho' (method of making calendars), i.e. the promotion of the adoption of the solar calendar; and 'Kani' (office doctor), i.e. the promotion of the adoption of Western medical science.
- しかし、日本では新たに植林をする場所がほとんどない上、むしろ森林所有者の管理放棄(特に人工林)や、相続税支払いのために売却・宅地転用 を余儀なくされる山林や農地の増加、さらに生産緑地地区農地課税の扱いが異なる自治体を施行したり、保安林維持予算の縮減・林野庁職員の大幅減員を行うなど政府与党の政策はむしろ逆行しているため、このままでは当初見込まれた吸収量を達する可能性が薄いと考えられており、達成できるかどうかは微妙な情勢である。
- However in Japan, there is little land for newly tree planting, and the mountain forests and farmlands increase, in which management has been abandoned by the forest owners (especially artificial forests) and/or disposition or diversion to building lots has been inevitably done in order to complete the inheritance tax payment; furthermore, the policies of the ruling party put a clock back, such as the enforcement of autonomous bodies where the taxations on productive green area farmlands are differently dealt with, the reduction of budget for keeping conservation forests, the large reduction of the staff in Forestry Agency and so on; therefore, it is considered to be difficult to achieve the absorption target initially expected.
- 辛亥革命後、五・四運動を経て不平等条約破棄を求める中国国民の声が高まると、規定上の改訂期間が訪れた1926年10月に北京政府が条約改訂を日本側に打診するが、1928年7月19日、当時北京政府に代わって中国を掌握していた蒋介石の南京国民政府が一方的に破棄を通告、日本側はこれを拒否して継続を宣言したが、その後日本側からも対立悪化を懸念する声が上がり、改訂交渉が行われ、1930年5月6日に日華関税協定が結ばれて中国側の関税自主権が回復された。
- After the Xinhai Revolution, the demand to abrogate the unequal treaty increased among Chinese people in the May Fourth Movement, the Beijing Government offered the revision of the treaty to Japan in October 1926 when the term of revision started, but the Nanjing Government led by Chiang Kai-shek who controlled China at that time one-sidedly notified the abrogation of the treaty on July 19, 1928, on the other hand, Japan denied the notification and declared the continuation of the treaty, however, the concern was raised in Japan that the relationship between Japan and China might deteriorate, the two countries negotiated about revision of the treaty, and finally the Sino-Japanese Tariff Agreement was concluded on May 6, 1930, and the Chinese tariff autonomy was restored.
- 国司のいない国衙は、留守所と呼ばれ、租税収取を所管する部署(税所(ぜいしょ・さいしょ等)、田所(たどころ)、大帳所(だいちょうしょ)、出納所(すいとうどころ)など)や、軍事を所管する部署(健児所(こんでいどころ)、検非違使所(けびいしどころ)、厩所(うまやどころ)など)、所務・雑務を所管する部署(政所(まんどころ)・調所(ちょうしょ)、細工所(さいくどころ)、膳所(ぜんどころ)など)が置かれ、在庁官人はこれらの部署に所属して実務に従事していた。
- Kokuga without kokushi were called 'rusu dokoro,' the department that handled tax collection called 'zeisho,' 'saisho' and so on, 'tadokoro,' 'daichosho' and 'suitodokoro and so on,' the department that handled military affairs was called 'kondeidokoro,' 'kebiishidokoro,' 'umayadokoro' and so on, and the department that oversaw miscellaneous duties was called 'mandokoro,' 'chosho,' 'saikudokoro,' 'zendokoro' and so on, were sent there and zaichokanjins belonged to these departments and performed their duties.
- 地租改正も田畑永代売買禁止令の廃止の方向が定まった明治4年9月に大久保利通(大蔵卿)と井上馨(同大輔)によってその方針(「地所売買放禁分一収税施設之儀正院伺」)が正院に諮られ、使節団出発直前に井上と吉田清成によってその原案が作成されていた(そもそも明治政府が実施した初期の施策で岩倉使節団出発前に構想として存在しなかったのは、出発後に井上と吉田によって初めて構想され、使節団帰国後に政策として形成された最後に相当する秩禄処分のみであったと言われている)。
- The policy of land-tax reform ('Chisyobaibai-houkinbunnitu-syuzeisisetunogi-seiinshi') was presented by Toshimichi OKUBO (Minister of the Treasury) and Kaoru INOUE (Vice-minister of the Treasury) to the Central State Council in October, 1871, when abolition of denpataeitaibaibaikinshirei (a ban on buying and selling fields) was decided, and its draft plan had been already made by INOUE and Kiyonari YOSHIDA just before the delegation's departure (Among early measures of the Meiji government, only Chitsuroku-shobun (Abolition Measure of Hereditary Stipend) was elaborated by INOUE and YOSHIDA after Iwakura Mission departed and formulated as a policy after the Mission returned to Japan).