Abstract
In 1841, the economic and fiscal reforms started under Ieyoshi TOKUGAWA, the 12th
Shogun, or Brigadier General. Tadakuni MIZUNO, one of the member of Shogun's Council of
Elders, played a key role in these major reforms, named the Reform of TENPOU. In this
period, various policies were adopted.
This paper focuses on the economic and fiscal side in the Reform of TENPOU, which
included many other aspects including rules of life. And the author examines the
contribution to the economic and fiscal policy of future generation brought by TEMPOU
reform.