Article 1 - Ichijohenpo

…This tax law was a system in which taxes and hard labor, which had previously been divided into many categories, were paid in silver, and each category was consolidated into one item, to be paid in silver. It is considered correct to write it as "Ichijo Henho," but it is sometimes written simply as "Jobei" or "Ichijoho." The original principle of the Ming tax law was to collect summer taxes and autumn grain as land taxes, and to require the payment of rice, wheat, etc. in kind.

*Some of the terminology explanations that refer to "Article 1 of the Act" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…従来多くの項目に分かれて割り当てられていた租税，力役(徭役（ようえき）)を銀納化し，各項目を一条にまとめて銀で納入させることにしたのがこの税法である。一条編法と記すのが正しいとされるが，単に条鞭とも一条法と記すこともある。明の税法は本来は土地税として夏税（かぜい）･秋糧を徴し，米，麦などの現物を納入させるのが原則であった。…

※「一条編法」について言及している用語解説の一部を掲載しています。

出典｜株式会社平凡社世界大百科事典 第２版について | 情報