(foreign) concession (in China); settlement
rice tax (ritsuryō system); rice levy; tax on rice fields; annual tribute; annual tax
foreign concession jointly administered by multiple countries (in China; e.g. the Shanghai International Settlement)
leased territory; foreign concession
farm tariff; rice field tax
corvee; taxes in kind or service (ritsuryō system)
Shanghai International Settlement
taxable rice field (ritsuryō system)
incidence of taxation; tax incidence
Act on Special Measures Concerning Taxation
tax-exempt rice field (ritsuryō system)
foreign concession administered by a single country (in China)
shifting of tax; tax shifting
tax treaty; bilateral tax agreement