fixed asset tax 固定資産税{こてい しさんぜい} Land and houses and buildings on which the city planning tax is levied are the same as the objects of taxation for the fixed assets tax. 都市計画税がかかる土地と家屋は、固定資産税の対象と同一である。
on the other hand , he homogenized farmer ' s burden through the introduction of the land area system and succeeded in earning stable revenues from nengu (land taxes ) by revising the taxation method from kemi-ho (annual crop inspections ) to jomen-ho (a fixed tax rate ). その一方で、地坪制度を導入することによって農民負担の均質化をはかり、課税法を検見法から定免法に改めることによって、安定した年貢収入に成功する。
the furegaki (bakufu orders ) issued in april 1728 said that the duration of the fixed tax rate was 5 years , 7 years , 10 years and 15 years , but the period of duration could be extended by application and the fixed tax rate continued in addition to the prior tax amount (it was called tsuginenki ). 定免の継続期間は享保13年3月の触書には5箇年、7箇年、10箇年、15箇年があるが、年期が終わると更に申請して年期を切り替え、従前の税額に増して定免を継続することができた(継年期(つぎねんき))。
the furegaki (bakufu orders ) issued in april 1728 said that the duration of the fixed tax rate was 5 years , 7 years , 10 years and 15 years , but the period of duration could be extended by application and the fixed tax rate continued in addition to the prior tax amount (it was called tsuginenki ). 定免の継続期間は享保13年3月の触書には5箇年、7箇年、10箇年、15箇年があるが、年期が終わると更に申請して年期を切り替え、従前の税額に増して定免を継続することができた(継年期(つぎねんき))。
therefore , he dampened spending using laws that regulated expenditures , while taking action to increase the production of rice through development of new fields , stabilizing incomes by adopting a fixed tax rate , establishing a system of the specific tax rice paied to shorten the obligatory stay of one year in edo to six months (agemai ), and authorizing the dojima rice exchange . そのため彼は倹約令で消費を抑える一方、新田開発による米の増産、定免法採用による収入の安定、上米令、堂島米会所の公認などをおこなった。
yoshimune executed the kyoho reforms , one of the three major reforms during the edo period , by the stabilization of the bakufu ' s financial revenue by means of a fixed tax rate and agemai (tribute rice ) system , the development of new fields , the reform of bureaucratic systems including the tashidaka system (a wage system established by the edo bakufu ), the appointment of tadasuke ooka as a part of the reforms , improvement in the administration of justice by establishing the kujikata osadamegaki to accelerate judicial hearings , the establishment of measures against fires by installing edo firefighters , and reforms to the bakufu ' s worsening finances . 定免法や上米の制による幕府財政収入の安定化、新田開発の推進、足高の制の制定等の官僚制度改革、そしてその一環ともいえる大岡忠相の登用、また訴訟のスピードアップのため公事方御定書を制定しての司法制度改革、江戸町火消しを設置しての火事対策、悪化した幕府財政の立て直しなどの改革を図り、江戸三大改革のひとつである享保の改革を行った。