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Taxes were calculated as a proportion of the cash value of the land based on harvest potential, rather than the actual crop yield. A cash-based system over payment with crops. A uniformly set tax rate at 3%; a reduction from the previous system. The landowner, confirmed by the issuance of land bonds, was liable for the taxes instead of the farmer.
Taxes on the peasantry were set at fixed amounts that did not account for inflation or other changes in monetary value. As a result, the tax revenues collected by the samurai landowners increasingly declined over time. A 2017 study found that peasant rebellions and desertion lowered tax rates and inhibited state growth in the Tokugawa shogunate ...
Kokudaka (石高) refers to a system for determining land value for taxation purposes under the Tokugawa shogunate of Edo-period Japan, and expressing this value in terms of koku of rice. [1] One koku (roughly equivalent to five bushels) was generally viewed as the equivalent of enough rice to feed one person for a year.
The Edo period (江戸時代, Edo jidai), also known as the Tokugawa period (徳川時代, Tokugawa jidai), is the period between 1603 and 1868 [1] in the history of Japan, when Japan was under the rule of the Tokugawa shogunate and the country's 300 regional daimyo.
1730 (Kyōhō 15): The Tokugawa shogunate officially recognizes the Dojima Rice Market in Osaka; and bakufu supervisors (nengyoji) are appointed to monitor the market and to collect taxes. [4] The transactions relating to rice exchanges developed into securities exchanges, used primarily for transactions in public securities. [5]
Mura-uke-seido started under the Tokugawa Shogunate and was characterized by the fact that villagers paid taxes to their local lords based on crop yield, of which would be determined by a lesser person of the local court performing a land survey. The village head would then be delivered a letter annually demanding an amount be paid by his village.
After the end of the Tokugawa shogunate with the Meiji Restoration of 1868, Japanese agriculture was dominated by a tenant farming system. The Meiji government based its industrialization program on tax revenues from private land ownership, and the Land Tax Reform of 1873 increased the process of landlordism, with many farmers having their land confiscated due to inability to pay the new taxes.
Tokugawa Ienari became the 11th shogun in 1788 and ruled Japan for about half a century, the longest reign of any shogun in history. Whenever the shogunate faced financial difficulties, it lowered the gold and silver content of its coins to prevent financial deterioration, which caused inflation and made life difficult for the common people.