| Sakaya was categorized into honyaku (the predetermined amount of tax to be the tax standard for people) and hanyaku (hankuji) according to business situations, and hanyaku was subjected to taxation of half the amount of that imposed on honyaku. |
営業実態により、本役と半役（半公事）に分けられ、半役は本役の半額の課税がされた。 |