A local tax levied on people who own a home or who live independently even if they do not own a home. The tax base was determined based on income and assets. It was established in 1878 ( Meiji 11 ) but was abolished in 1940 ( Showa 15 ). Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information |
〘名〙 一戸を構える者、または一戸を構えなくとも独立の生計を営む者に賦課した地方税。課税標準は所得額と資産状況とによって定めた。明治一一年(一八七八)に設けられたが、昭和一五年(一九四〇)に廃止。
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