Shen Ding Qian Mǐ (English spelling)

Japanese: 身丁銭米 - しんていせんまい（英語表記）shēn dīng qián mǐ

In China, from the Five Dynasties to the Song dynasty, a poll tax was levied on all adult males between the ages of 20 and 59, regardless of whether they were head or guest households. It is listed as one of the five taxes under the name of "Dingkou Fu." In principle, it was paid in cash, but there were also taxes such as Ding silk, Ding wheat, and Ding rice, which were collected at the same time as the summer tax (Dingzhu Law). It did not exist in Sichuan or northern China. In 1011 (Dazhong Xiangfu 4) in the Northern Song dynasty, more than 450,000 kan of Ding coins were temporarily exempted from the entire country, but it was soon reinstated and continued to exist until the Southern Song dynasty, with repeated short-term exemptions.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

中国，五代から宋にかけて，主戸･客戸を問わず，20歳から59歳まで，すべての成年男子に課された人頭税。〈丁口の賦〉として天下の五賦のひとつにあげられている。原則として銭納であったが，丁絹･丁麦･丁米などもあり，両税（両税法）の夏税徴収時に同時に徴収された。四川･華北にはなかった。北宋で1011年(大中祥符4)，全国の身丁銭45万余貫がいったん免除されたが，まもなく復活，以後，短期の免除をくり返しながら南宋まで存続する。

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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