Wu-li-qian; wu-li-ch`ien

Japanese: 物力銭 - ぶつりょくせん（英語表記）wu-li-qian; wu-li-ch`ien

A comprehensive property tax imposed during the Jin dynasty in China. It was devised by the fifth emperor, Sejong, to overcome financial difficulties and was implemented in the 4th year of the Dading era (1164). The tax was based on the Tongken-suipai (implemented every 10 years) assessment of the amount of private property owned by Han people, including fields, mansions other than their current residences, cars, livestock, cash, and temporary income donated overseas. The collection became stricter every year and was mainly targeted at Han people, which strengthened antipathy among the Han people towards the Jin. The tax was gradually used as the basis for various other taxes.

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

Japanese:

中国，金代に行われた総合財産税。第5代皇帝世宗が，財政難打開のために考案し，大定4 (1164) 年以来実施。おもに漢人の私有財産の田園，現住居以外の邸舎，車，畜類，現金，国外で贈与された臨時収入などの多寡を査定した通検推排 (10年ごとに実施) に基づき，課税した。徴収は年々きびしくなり，またおもに漢人を対象としたので，漢人の対金反感を強めた。物力銭 (税) は次第に他の種々の課税の基準とされるようになった。

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