Positive tax - shozei

Japanese: 正税 - しょうぜい

Also called taizei. In ancient times, this was a tax on rice collected by the kokuga. In a broad sense, it refers to the rice tax used for local finances, and in a narrow sense, it refers to the rice lent to the people for the purpose of earning a profit in comparison with kugaito (publicly-held rice) and miscellaneous rice. There were two types of tax: regular tax and temporary tax. Regular tax was used to cover the expenses of annual national events, while temporary tax was given to specific people by Dajokanfu (grand council of state), used to cover the cost of silk, cotton, and other items presented in trade, and was given to the poor. When a kokushi was replaced, the shozei was supposed to make up for any deficit during the term of office, but as the ritsuryo system became weaker, this was gradually discontinued. (→ Shozeicho)

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

大税ともいう。古代，国衙に収められた租稲。広義には地方財政にあてられる田租をいい，狭義には公廨稲 (くがいとう) ，雑稲に対して利を取る目的で人民に貸し与える公出挙 (すいこ) 稲をいう。例用，臨時用などがあった。例用とは国の恒例の年中行事の費用にあてるもの，臨時用とは太政官符によって特定の人物に与えたり，交易して進上する絹，綿などの料にあてたり，また窮民に賑給 (しんごう) したりするものである。正税は国司が交代するときには，その任期中の欠損は補填するものとされていたが，令制がゆるむにつれて，次第に行われなくなった。 (→正税帳 ) 　

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