The Rules for the Taxation of the Nobles

…For this reason, the government issued both the Family Stipend Tax System (Dajokan Proclamation No. 423) and the Family Stipend Return System (Dajokan Proclamation No. 425) on December 27, 1873. The Family Stipend Tax (Rules on Family Stipends for the Shizoku) targeted those with a family stipend of 5 koku or more, dividing the stipend tax into 335 levels, with higher rates being imposed on the higher levels. The Family Stipend Return System (Rules on the Receipt of Funds for Those Who Return Family Stipends) provided that, if a person with a stipend of less than 100 koku wished to return his family stipend, he would be given six years' worth of family stipend (four years' worth for life), half in cash and the other half in the form of stipend bonds at 8% per year, all at once. The plan was for the bonds to be repaid in the third year, with the full amount paid off in seven years. …

*Some of the terminology used in the "Rules on Taxation for the Aristocracy" are listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…そのため政府は，73年12月27日家禄税制(太政官布告423号)と家禄奉還制(太政官布告425号)を併せ公布した。家禄税(華士族禄税則)は，家禄5石以上の者を対象とし禄税を335段階に細分し，上層ほど高率の累進税を課すものであった。家禄奉還制度(〈家禄奉還ノ者ヘ資金被下方規則〉)は，禄高100石未満の者が家禄奉還を望むときは，希望者に家禄6年分(終身禄は4年分)を半分は現金，半分は年8分の秩禄公債で一時に下付するもので，秩禄公債は3年目から償還し，7年間で完済する計画であった。…

※「華士族禄税則」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