Family stipend return system

...The family stipend tax (rules on the stipends of the nobility and the nobility) was for those with a family stipend of 5 koku or more, and divided the stipend into 335 levels, with the higher the level, the higher the progressive tax rate. The family stipend return system (rules for the payment of funds to those who wish to return their family stipends) provided those with a stipend of less than 100 koku with a lump sum of six years' worth of family stipend (four years' worth for life), half in cash and half in stipend bonds at 8% per year, with the plan being to repay the bonds from the third year, and to pay them off in seven years. In addition, the rules for the payment of waste land in government forests for industrial capital were enacted at the same time, so that those with a stipend of less than 100 koku could use the funds and bonds to receive half the value of their waste land in government forests and return to farming.

*Some of the terminology used in reference to the "family stipend return system" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

…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。また，この資金･公債で官林荒蕪地（かんりんこうぶち）の半価払下げをうけ帰農できるよう，〈産業資本ノ為メ官林荒蕪地払下規則〉を同時に制定した。…

※「家禄奉還制度」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