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Updated: May 17, 2025
How the people fared elsewhere it is not possible to say accurately, but the records show that extraordinary imposts were levied frequently, and that the tansen was exacted again and again, as also were taxes on trades.
These were at first two per cent, of the land-tax of the house concerned, but afterwards they increased to five per cent. Thus an estate paying one hundred koku in the form of land-tax, had to pay a further five koku as buke-yaku, the latter proceeds being sent to Kyoto for the use of the shogun's household. The records show one payment of tansen which works out at fifty mon per tan.
A heavy imposition of land-tax in the form of tansen, and extensive requisitions for timber and stones brought funds and materials sufficient not only to restore the edifice and to erect a pagoda 360 feet high, but also to replenish the empty treasury of the shogun. Thus, temple-building enterprises on the part of Japanese rulers were not prompted wholly by religious motives.
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