Ancient Roman land tax. In the late imperial tax system instituted by Emperor Diocletian, taxes were collected based on a unit called a juga. A juga was an area of land determined according to productivity, and its size differed depending on the crop and region. In some regions of the Roman Empire, jugatio and the capitatio, a poll tax, were combined to form a unified tax system. [Akira Sakaguchi] Source: Heibonsha World Encyclopedia, 2nd Edition Information |
古代ローマの地租。ディオクレティアヌス帝によって始められた帝政後期の税制では,ユガjugaという単位をもとにして徴収された。ユガは,生産力に応じて定められた地積で,その広さは,作物や地域によって異なった。ユガティオと人頭税であるカピタティオは,ローマ帝国内のいくつかの地方では結合されて,統一的な租税体系を形成した。【坂口 明】
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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