Maks (English spelling)

Japanese: マクス（英語表記）maks

Various miscellaneous taxes that have no basis in the Quran or Sunnah and therefore are not recognized as taxes under Islamic law. According to the Tabari Chronicle and other historical texts, there were various miscellaneous taxes such as gifts at the vernal and autumnal equinoxes, bookkeeping fees, currency exchange fees, courier fees, coin minter fees, waterwheel fees, and marriage taxes. The Umayyad caliph Umar II and the Ayyubid ruler Salah al-Din abolished these miscellaneous taxes as illegal. What legal scholars were particularly concerned about was the practice of local rulers and governors setting up customs offices on roads or outside city gates and collecting 10% of the price of goods from Muslim merchants entering their cities or cities, under the name of ushur (plural of ushur).

Source: Heibonsha World Encyclopedia, 2nd Edition Information

Japanese:

コーランやスンナに根拠がなく，したがってイスラム法では租税と認められない各種の雑税。タバリーの年代記その他の史書によれば，春分･秋分の贈物，帳簿手数料，両替手数料，送達吏報酬，貨幣鋳造者報酬，水車使用料，婚姻税など各種の雑税があり，ウマイヤ朝カリフ，ウマル2世やアイユーブ朝の君主，サラーフ･アッディーンは，これらの雑税を非合法として廃止したという。法学者がとくに問題としたのは，地方政権の君主や総督が街道上や城門外に税関を設け，入城または入市するムスリム商人からウシュール(ウシュルの複数形)の名で，商品価格の10％を徴収することであった。

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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