A type of miscellaneous tax imposed during the Edo period. It was targeted at those engaged in commerce, fishing, forestry, etc., and a percentage of their sales or harvest was collected. The items subject to taxation were varied, and the tax rate was not fixed. In principle, it was paid in currency (1 bunichi gold, 1 bunichi silver). The main taxes were market sales bunichi, sardine bunichi, whale bunichi, mountaineering bunichi, fish bunichi, woodwork bunichi, and paper mulberry bunichi. In addition to this, the shogunate set up guardhouses (bunichibansho) at key points on certain rivers and collected a percentage of the value of the cargo of passing ships according to the type of cargo. This was also called bunichi. In addition, a percentage of the cargo given by the shipowner as a reward for salvaging a shipwrecked ship was also called bunichi. Payment was initially made in both kind and money, but from the late 18th century it was unified into money. Source : Heibonsha Encyclopedia About MyPedia Information |
江戸時代に課された雑税の一種。商業・漁業・山林業などに従事する者を対象とし,売上高・収穫高に応じてその何分の一かを徴収した。課税対象の品目はさまざまで,課税率も一定ではなかった。納入は原則として貨幣により行われた(分一金・分一銀)。主なものに市売分一・鰯分一・鯨分一・請山分一・魚分一・木地分一・楮分一などがある。またこれとは別に幕府が特定の河川の要所に番所(分一番所)を設置し,通過する船舶の積荷の品目に応じ,その価格の何分の一かにあたる金額を徴収した税も分一と称した。さらに難破船の救助にあたった報酬として,その積荷の何分の一かが荷主から渡されることも分一と称された。支払いは初め現物・金銭の双方で行われたが,18世紀後半以降は金銭に一本化された。
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