Intermediate tax (English spelling)

Japanese: 間架税 - かんかぜい（英語表記）Jiān jià shuì

A house tax in ancient China. It was also called "kenka zei." It began during the Jianzhong era (780-783) of Emperor Dezong of the Tang Dynasty, when finances were strained by civil wars in the feudal domains and various temporary taxes were proposed. Two bridges were counted as one room, and each room was taxed at 2,000 sen for the upper room, 1,000 sen for the middle room, and 500 sen for the lower room, depending on the quality of the house. It was unpopular as it was an unreasonable tax to cover military expenses, and was soon abolished in the first amnesty of 784 (the first year of the Xingyuan era). Later, it became common to impose a house tax on urban shops, and it came to be called Bouen (a tax on houses).

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

中国古代の家屋税。〈けんかぜい〉ともいう。唐の徳宗の建中年間(780‐783)，藩鎮の内乱のため財政が迫（ひつぱく）し，種々の臨時課税が提案されたときに始まる。架（けた）2本につき1間とかぞえ，間ごとに住宅の質に応じて上2000銭，中1000銭，下500銭の割りで課税した。軍事費のための無理な徴税であったので評判が悪く，まもなく784年(興元1)初の赦で廃止された。のちには都市の商店を対象に屋税を課すのが一般となり，房捐（ぼうえん）などと呼ばれた。

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

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