Sanbuichiginno (Payment of One Third of Land Tax in Silver) (三分一銀納)
Sanbuichiginno was the payment of one third of the agricultural land tax in silver during the Edo period.
Payment in silver was the standard as the practice was mainly conducted in the Kansai region, but there were also areas in which payment was in gold.
There were also provinces such as Yamato Province in which all payment was in cash as well as areas in which two thirds of tax to be paid in rice were paid in cash in some degree.
In such cases, the tax rate was higher than sanbuichiginno.
An edict of 1725 proclaimed that the amount of payment was that of one third of cash tax payments in gold or silver in addition to an increase of 3 ryo gold per 35 koku and an increase of 5 monme silver per 1 koku of rice.
Sanbuichiginno continued until July 1870.