Ministry of Taxation (Ritsuryō)
Encyclopedia
The was a division of the eighth century Japanese
Japan
Japan is an island nation in East Asia. Located in the Pacific Ocean, it lies to the east of the Sea of Japan, China, North Korea, South Korea and Russia, stretching from the Sea of Okhotsk in the north to the East China Sea and Taiwan in the south...

 government of the Imperial Court in Kyoto
Imperial Court in Kyoto
thumb|left|350px|Front view of Kyoto imperial palaceImperial Court in Kyoto was the nominal ruling government of Japan from 794 AD until the Meiji Era, in which the court was moved to Tokyo and integrated into the Meiji government....

, instituted in the Asuka period
Asuka period
The , was a period in the history of Japan lasting from 538 to 710 , although its beginning could be said to overlap with the preceding Kofun period...

 and formalized during the Heian period
Heian period
The is the last division of classical Japanese history, running from 794 to 1185. The period is named after the capital city of Heian-kyō, or modern Kyōto. It is the period in Japanese history when Buddhism, Taoism and other Chinese influences were at their height...

. The Ministry was replaced in the Meiji period
Meiji period
The , also known as the Meiji era, is a Japanese era which extended from September 1868 through July 1912. This period represents the first half of the Empire of Japan.- Meiji Restoration and the emperor :...

.

Overview

The ministry was established by the Taihō Code
Taiho Code
The was an administrative reorganization enacted in 701 in Japan, at the end of the Asuka period. It was historically one of the . It was compiled at the direction of Prince Osakabe, Fujiwara no Fuhito and Awata no Mahito...

 and Ritsuryō laws
Ritsuryo
is the historical law system based on the philosophies of Confucianism and Chinese Legalism in Japan. The political system in accord to Ritsuryō is called "Ritsuryō-sei"...

. The need for funds for the expenses of the Imperial Household evolved over time.

The ambit of the Ministry's activities encompasses, for example:
  • supervision of the census of the population of the various Provinces
  • regulation of the contribution of forced labour as tax
  • determining exemption from forced labour as tax
  • rewarding of subjects distinguished for filial piety, or for their integrity in dealing with other people, or of subjects in distress, or of officials of certain classes
  • maintenance of bridges, roads, harbours, lakes, farms, mountains, rivers, etc.
  • administration of the estimation and collection of taxes in products
  • oversight of the disbursement of the national funds and estimates of national expenditures
  • maintenance of granaries
  • regulation of the land tax

History

When the Ministry was initially established in 646, its main task was controlling agriculture.

The way in which finances were handled by the Imperial Household changed over time. This ministry came to be concerned with the general populace, with police activities, and with land survey records. Registries for all towns and villages are maintained, including census records as well as birth and death records.

Hierarchy

The top ritsuryō official within this subdivision of the daijō-kan was the . Among those who held this office was Fujiwara no Tameie
Fujiwara no Tameie
was a Japanese poet and compiler of Imperial anthologies of poems.Tameie was the second son of poets Teika and Abutuni; and he was the central figure in a circle of Japanese poets after Jōkyū War in 1221. His three sons were Nijō Tameuji, Kyōgoku Tamenori and Reizei Tamesuke...

.

Other officials were:.., four positions. There would have been four undersecretaries, two of whom would have been considered superior to the other two:
    • .
    • .. In former times, when the Emperor enjoyed the full exercise of all his powers, this court official would have supervised gathering of all tax revenues and imperial expenditures throughout the country; but from the 12th century, the activities of this steward were more narrowly focused on the revenue and expenditures of the court itself.., two positions. These officials were charged with overseeing financial accounts., two positions. These officials were aides to the chief comptrollers... All food which might be served to the emperor was scrupulously examined by the food inspectors; and the rice is counted grain-by-grain so that the emperor is given exactly the same amount each day.
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