Bao-yin; Pao-yin

Japanese: 包銀 - ほうぎん（英語表記）Bao-yin; Pao-yin

A tax item in the Yuan Dynasty. The Yuan Dynasty imposed two types of tax on the Han people living south of the Yangtze River, and after the Mongol conquest, imposed two types of taxes on the north of the Yangtze River: the rice tax (field tax) and the class tax. The class tax was further divided into a silk tax and a silver tax. The class tax was established in the 8th year of the reign of Taizong (1236), when each household was charged 11 taels and 2 sen for silk (raw silk), and then a silver tax was added, which stipulated a silver tax in addition to the above. Later, in the 1st year of the reign of Emperor Xianzong (51), the amount of silver was set at 6 taels, but four years later it was reduced to 4 taels, and 2 taels were allowed to be paid in the equivalent amount of silk or silk. Furthermore, after Kublai Khan, with the publication of the Zhongtong Jiaozhao (Chuto Kosho), the silver tax was changed to a paper tax.

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

Japanese:

中国，元の税目の一つ。元は揚子江以南の漢人には両税法を施行し，江北にはモンゴル帝国征服後，税糧 (田賦) と科差 (かさ) の2種の税を施行した。この科差がさらに糸料税と包銀税とに分れた。科差の定着は太宗8 (1236) 年で，各戸に 11両2銭の糸料 (生糸) を課し，次いでその付加税として銀納を規定した包銀の制が加えられた。のち憲宗1 (51) 年銀の額が6両に決められたが，4年後4両に減額され，うち2両を相当額の糸や絹で代納することが許され，さらに世祖フビライ・ハン以後中統交鈔 (ちゅうとうこうしょう) の発行に伴って銀納は紙幣納に変った。

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