〘noun〙① tax. Annual tribute. [Records of the Grand Historian - Biography of Feng Tang]② A type of tax under the ritsuryo system. It was levied on the land allotted to citizens, in contrast to the other taxes such as Yo, Cho, and Zayo, which were personal taxes. The Yoro Code (Field Code) stipulated that 2 bundles and 2 han should be collected for every 50 bundles of official harvest in one stage, but after the third year of Keiun ( 706 ) the rate was 1 bundle and 5 han, a tax rate of about 3%. The tax was paid into the Shosou (former treasury) of each province and was called Shozei (former tax) , and was not sent to the central government but was used for the country's expenses. Field tax. From Tachi. → Import of land for tax. *Shosoin Documents - Tenpyo 2nd year (730) Great Wa Province tax book "Ran ni ryu ku Haku shu 2 bundles shu han" *Japan later period - Daido 3rd year (808) Koji September "Frequent years are not fertile, civil society is special, non-res are light and tax , what is good, two self-existence " Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information |
〘名〙① 税金。年貢。〔史記‐馮唐伝〕② 令制の税の一種。公民に班給された口分田に対して課税されるもので、他の庸・調・雑徭が人身課税であるのと対照をなす。養老令(田令)では一段の公定収穫五〇束に対し二束二把を徴集する規定であるが慶雲三年(七〇六)格以降一束五把で、課税率は約三パーセントとなる。租は諸国の正倉(しょうそう)に納められて正税と呼ばれ、中央政府に送らず、その国の経費に用いられた。田租。たちから。→輸租田。※正倉院文書‐天平二年(730)大倭国正税帳「租弐仟玖伯捌拾弐束肆把半」※日本後紀‐大同三年(808)九月庚子「頻年不レ稔、民弊特甚、非レ有レ軽レ租、何得二自存一」
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