Business Tax Law - Eigyozeiho

…Modern European business taxes were established mainly in the continental countries in exchange for the “freedom of business.” First, in France, the old guild privileges were abolished during the French Revolution, and the Business Tax Law of 1791 recognized all “freedom of business” on the condition that business taxes (= business license taxes) were paid. Meanwhile, in Germany, the argument for a business tax arose in the southwestern states of Germany, where commerce and industry had developed rapidly in the 17th and 18th centuries. …

*Some of the terminology used in the Business Tax Act is explained below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…近代ヨーロッパの営業税は，〈営業の自由〉とひきかえに大陸諸国を中心に確立した。まずフランスでは，フランス革命を通じて旧ギルド特権が廃止され，1791年の営業税法により，営業税(＝営業免許税)の支払を前提にいっさいの〈営業の自由〉がみとめられた。一方，ドイツでも，17～18世紀に商工業の発達の早い西南ドイツの諸邦を中心に営業税論が台頭した。…

※「営業税法」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