Sansei

Japanese: 三政 - さんせい

This refers to the three major collection systems in Korea and the Yi Dynasty: rice tax (Yinsei), military service (Gunsei), and grain return (Gunsei). Initially, rice tax was set at one-tenth of the harvest under the Gaoyin Law, but in the later Yi Dynasty, the original rice tax was four to of rice per 1 kye (Kyeob system), 12 to of Datong rice under the Datong Law, and four to of other items. Military service was imposed on all commoners who were young men, and at first they were sent to work in shifts, but in the later Yi Dynasty, each young man was required to pay two bolts of cotton cloth per year (called military cloth, equivalent to 12 to of rice). It was a kind of head tax, and was halved under the Equal Service Law of 1750.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

朝鮮，李朝における田税(田政)，軍役(軍政)，還穀(還政)の三大収取体制をいう。田税は初め科田法で収穫物の10分の1とされたが，李朝後期には一結(結負制)につき本来の田税が米4斗，大同法による大同米が12斗，その他が4斗とされた。軍役は常民の壮丁すべてに課され，初めは交替で実役に赴いたが，李朝後期には壮丁1人につき綿布を年2匹納めた(軍布といい，米12斗に相当)。一種の人頭税であり，1750年の均役法で半減された。

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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