Todar Mal

Japanese: トーダル･マル（英語表記）Todar Mal

?-1589
He was a financial official in the Mughal Empire in India during the reign of Emperor Akbar. He is said to have come from the Khatri (scribe) caste in the middle class of Lahore, but his early life is unknown. After Akbar occupied Gujarat in 1573, Todar Mal's tax reforms in the area were highly praised and were later implemented throughout the Mughal Empire with some modifications. This taxation system, later known as the Zabt system, featured land surveys, classification of cultivated land, and conversion of production into cash. During the late reign of Akbar, it is believed that about one-third of the average production of each region was collected in monetary form as tax.

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

？‐1589
インドのムガル帝国，アクバル皇帝時代の財政官。ラホールの中流，ハトリー(書記)のカースト出身であったといわれるが，若いころの経歴は不明。1573年アクバルのグジャラート占領後，その地におけるトーダル･マルの税制改革が評価され，のち若干修正されてムガル帝国領内で実施されるようになった。のちにザブト制として知られるこの徴税制度は，検地，耕地の分類，生産高の現金への換算を特色とし，アクバル時代後期，各地方の平均生産高の約1/3が税として貨幣で徴収されたものとみられる。

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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