租
tariff, crop tax, borrowing
Readings
On'yomi
- ソ
Kun'yomi
—
Meaning
租 centers on a levy on agricultural produce: a tax paid in crops, or more broadly a tariff. The borrowing sense is a separate, less common application.
Most common words using 租
20 of 28- 租税そぜい
taxes; taxation
- 租借そしゃく
lease (of territory)
- 租そ
rice tax (ritsuryō system); rice levy; tax on rice fields
- 地租ちそ
land tax
- 租界そかい
(foreign) concession (in China); settlement
- 上海共同租界シャンハイきょうどうそかい
Shanghai International Settlement
- 不輸租田ふゆそでん
tax-exempt rice field (ritsuryō system)
- 免租めんそ
tax exemption
- 免租地めんそち
tax-exempt land
- 公租こうそ
public tax
- 公租公課こうそこうか
taxes and public dues
- 共同租界きょうどうそかい
foreign concession jointly administered by multiple countries (in China; e.g. the Shanghai International Settlement)
- 専管租界せんかんそかい
foreign concession administered by a single country (in China)
- 年租ねんそ
annual tax
- 田租でんそ
farm tariff; rice field tax
- 租借地そしゃくち
leased territory; foreign concession
- 租借権そしゃくけん
lease(hold)
- 租庸調そようちょう
corvee; taxes in kind or service (ritsuryō system)
- 租税の帰着そぜいのきちゃく
incidence of taxation; tax incidence
- 租税回避そぜいかいひ
tax avoidance
Study
Etymology
租 combines 禾 (grain plant) with 且, which likely contributes the sound and may relate to a platform or offering, together suggesting a tax paid in grain.
Meaning mnemonic
The grain plant 禾 beside 且 looks like a pile of harvested crops being measured for the tax collector. Think of a farmer handing over a portion of the harvest as a crop tax.
Reading mnemonic
For ソ, imagine a farmer sewing a bag of grain to pay the tax: sew -> ソ, and the grain 禾 is the tariff.