noun, noun or participle which takes 'suru'
heavy taxation; levying of heavy taxes
A formal, historical term for the imposition of severe taxes, often used in discussions of ancient or classical governance. Rare in modern everyday language.
聚斂の弊害が農民を苦しめた。
The evils of heavy taxation tormented the farmers.
歴史書には聚斂の記述
Descriptions of heavy taxation are often found in historical records.