Guest House Tax - Kakukozeisen

…In 721 (Kaiyuan 9), he proposed a household tax policy to crack down on the growing number of escaped households and prevent a decline in tax revenues from taxes and labor taxes, and he personally assumed the post of envoy to put it into practice. While he maintained the principle of domicile as stipulated in the Ritsuryo system, he actually recognized guest households as existing residences and bolstered the finances by collecting several million sen in guest household taxes from over 800,000 guest households nationwide. As a result, he gained the trust of Xuanzong, but was exiled due to accusations from his political opponents, and died in Guangzhou. …

*Some of the terminology that refers to "customer tax" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…721年(開元9)，増大する逃戸を摘発して租庸調などの減収を防ぐ括戸政策を提案，みずから使職を帯びて実行に当たった。令制に規定する本籍地主義を建前としつつ，実際には客戸の現住を認め，全国80余万の客戸から数百万銭の客戸税銭を徴収して財政を補強した。このため玄宗の信任を得たが，政敵の告発により配流され，広州で死んだ。…

※「客戸税銭」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