Eisphora (Greek)

A special wartime property tax in ancient Greece. It was imposed mainly in Athens in the 5th and 4th centuries BC on citizens and foreigners (metoikoi) who owned a certain amount of property in order to raise funds for wars when the national finances were in dire straits. The collection system has been well known since 378 BC, and taxpayers were divided into tax-paying groups called symmoriai, and the wealthiest among them were obliged to pay the tax in advance (proeisphora) in case of emergency, which made the collection quicker and smoother. The tax rate was usually 1% of the total property. It is known to have existed not only in Athens but also in Sparta, Aegina, Miletus, and other cities.

[Kenji Furukawa]

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

古代ギリシアの戦時特別財産税。おもに紀元前5、4世紀、アテナイ（アテネ）において国家財政窮乏の際に、戦費捻出(ねんしゅつ)のために一定額以上の財産を所有する市民と在留外人（メトイコイmetoikoi）に課せられた。その徴収組織は前378年以降よく知られており、納税義務者はシンモリアsymmoriaiとよばれた納税団体に分けられ、そのうちとくに最富裕者たちは緊急時に税の前納（プロエイスフォラproeisphora）を義務づけられることによって、徴収の迅速、円滑化が図られた。税率は普通、財産総額の1％であった。アテナイ以外にスパルタ、アイギナ、ミレトスなどにもその存在が知られている。

［古川堅治］

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