Qing-miao-qian; Ch`ing-miao-ch`ien

Japanese: 青苗銭 - せいびょうせん（英語表記）Qing-miao-qian; Ch`ing-miao-ch`ien

A type of tax in the mid-Tang Dynasty in China. The Tang Dynasty, which was financially strapped after the An Lushan Rebellion, instituted various new taxes, but in the second year of the Guangde era (764), they imposed a land tax of 10 mon per mu every autumn, and two years later they changed this to Qingmiao tax, collecting the same amount every summer. Qingmiao (meaning field crops) was the name given to this tax because it was imposed on land where grain was grown. Two years later, the tax was increased to 15 mon per mu, and at one point it was as high as 30 mon near the capital. It was used to pay salaries to government officials, etc. In the first year of the Jianzhong era (780), it was absorbed into the Two Tax Laws.

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

Japanese:

中国，唐代中期の税の一種。安史の乱により財政に窮乏した唐朝は種々の新税を設けたが，広徳2 (764) 年，毎秋1畝あたり 10文の地頭銭を課し，2年後それを青苗銭と改め，毎夏同額を徴収した。青苗 (畑の作物の意) は穀物の作付け地に課税したのでつけられた名称。また2年後に1畝あたり 15文と増徴，一時都の近くでは 30文に増したこともある。官僚の俸銭などにあてられた。建中1 (780) 年両税法に吸収された。

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