Shinzei (神税)

Shinzei is originally denso (rice field tax) collected from Jinko (the administrative households that was considered as belonging to deities) of specific shrines, stored and used for religious services and repair of the shrine under the ritsuryo system of ancient Japan.

Being official grains under the control of Kokushi (provincial governor), it was prohibited from being offered as suiko (government loans, often seed rice, made to peasants in Japan from the 7th through 12th centuries) in the same way as shozei (the rice tax stored in provincial offices warehouse) and it remained even after the integration of official grains in 734. Exceptionally, however, shinzei collected from Shingun (district wherein was a sanctuary enjoying certain privileges under an Imperial charter) of Ise Jingu Shrine was managed directly by Ise Jingu Shrine. In the Heian period, with the worsening financial situations of the imperial court, part of shinzei was sent to the capital to finance horoku (salary) and expenses of Jingikan (officer of the institution for dedicating to religious ceremony).