Read The Legendary Rebuilding of a World by a Realist Demon King

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　A chair is to be made in the office of the De Caravia Castle. The old master of the castle did not need a chair, so there were many rooms without a chair in the castle.

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　The old owner of the castle had no need for a chair, so there were many rooms without a chair in the castle.

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　I got the trading city that was his residence.

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　My city is a hybrid city that trades, but also has agriculture and industry, but DeKarabia had one of the best trading cities around.

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　It is located at the intersection of several roads and a large river.

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　People naturally gathered and traded with each other.

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　Demons, humans, and subhumans gathered together and actively bought and sold things.

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"How could that greedy DeCarabia allow such a thing?

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　Eve frankly wondered, "How could that greedy DeCarabia allow such a thing?

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　However, it seems that DeCarabia imposed quite heavy taxes, including an entry tax that charged gold coins just for entering the city, a house tax that determined the amount of tax based on the size of the store and the number of windows, and a per capita tax that determined how much was charged for each person.

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　When I mentioned this to her, even Eve, who was a financially astute person, couldn't keep her mouth shut and held it with her hand, saying, "Oh my.

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It's the stupidest of the stupid. It's not enough to just impose a heavy tax.

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"Yes, it is.

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"If you impose heavy taxes, the merchants will naturally move away. As a result, taxes will decrease. During the Warring States period, the Hojo clan, under whom Kotaro Fuuma served, set the tax rate at about 40 percent, or Shikoku-roku-min, to control the hearts of the people and make their territory prosperous.

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　Hearing these words, Kazama Kotaro smiled.

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But he did not express any particular opinion and rested his back against the wall.

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"I would like to follow the example of the Hojo clan, the supreme ruler of the Kanto region, and lower taxes. We could abolish it, but we need the tax revenue.

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"Sounds like a good idea."

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　Eve agrees.

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"We should also abolish the house tax, which is based on the number of windows. More houses with fewer windows will only lead to more empty houses, and more dark houses will lead to more fires with candles."

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　Incidentally, there was a time in Japan when taxes were determined by the size of the frontage.

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　At that time, people in the capital made the depth of the house longer instead of making the frontage smaller.

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　In Kyoto, this custom still remains, and many houses in Kyoto are long and narrow.

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　As with the number of windows, when taxation is determined in this way, there are always people who find loopholes and it becomes a game.

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It is the same with the number of windows. If the tax is determined by the number of windows, then it is human nature that we should reduce the number of windows.

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"So we want to abolish the capitation tax as well, but it is difficult to know people's income. But it is not good to impose it even on children. Fewer children = less population."

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"Shall we impose the tax only on adults?"

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"Yes, we should. Well, it's also difficult to decide where adults should be counted. I still think we should make a family register.

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Family register?　Family register?

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Yeah, we need to compile the birth records of the children and store them at the government office. My predecessor, Azazel, didn't seem to have one, but I think it's time to make one.

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"It's going to cost a lot of money to make it."

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"But there's one advantage: you'll be able to collect taxes for sure!"

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　Eve's eyes lit up when she heard the word "tax" and she ordered her civil servants to create it.

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"Some may be wary of just making them. Give out bread to those who make the registers."

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"That's our master. You catch a snapper with a prawn.

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In this case, gold coins with the bread. Well, it doesn't matter. There's a saying that you don't feed the fish you catch, but in my case, I want to give back.

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　With the tax revenue raised from this city, I wanted to expand the city and make it prosperous.

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　Then the residents of this city would be willing to pay taxes.

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　It seems that I was right and my tax reform was a great success.

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　The tax law issued the next day was very well received by the residents of the city, especially by the merchants.

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　They praised it as unthinkable in the days of DeCarabia's rule.

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　One merchant said,

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"With the lower taxes, we can offer our products to the residents at a lower price.

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　A woman said,

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A woman said, "I can have a third child because there is no more per capita tax on children.

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　An old man said,

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"I can live in a bright house now that the window tax has been removed.

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　And an old man said, "I can live in a bright house because there is no more window tax.

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　Thus, my reforms were well-received and many people began to gather.

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"Under the new Demon Lord, it is easier to do business.

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The city of Decarabia will grow many times over in the future.

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　The merchants with a keen ear gather.

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"If we can capture all these merchants and take away their wealth, we will be very rich.

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　was Eve's risqué joke, but of course she did not do that.

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　They were provided with dwarven engineers to build stores and homes.

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　Some of them did not have money, so he interviewed them and lent them money at a low interest rate if they seemed trustworthy.

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　I thought it was a very bold policy, but there is no reason why there should not be many merchants who can move goods and money.

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　Thus, my series of structural reforms worked and were a success.

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　I hear Eve say to me night after night, "You are the master," but lately, I have been having some troubles.

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　I have taken over the castle of the Demon King Eligos and the castle of the Demon King DeCarabia.

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　He is now the Demon King of three castles, but as expected, he cannot rule all three castles by himself. It was time to appoint an official lord of the castles and entrust him with their governance.

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　He had his intelligence agent, Kotaro Kazama, search for good candidates, but he did not receive any good reports.

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　If we appoint Saint Jeanne as the city's governor, this city will turn from a trading city to a city of devourers.

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　If Hijikata Toshizo is appointed as the governor, the number of brothels will increase and the city will become a city of pleasure.

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　It is so difficult to handle a trading city.

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　It would be too much for these military officers.

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"Am I in charge of this again?

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　Just as I begin to calculate how much sleep the Demon Lord will be able to get, Kotaro the Wind Demon appears.

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　He appeared without a sound and brought good news to me, who was busy in my office with paperwork.

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"Demon King, we have confirmed the existence of a <> a short distance from here.

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　A good administrator can be a demon or a human.

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　That was good news for me.

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　I grabbed Fuuma Kotaro by the shoulders and praised him, but he was a woman in a maid's uniform.

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　Just in time, Eve caught me hugging Kotaro.

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　She looked at him with a stern stare,

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"Master likes French maids. And she can get men too: ......."

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　She mumbled.

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　Not wanting to be misunderstood any further, I let go of Kotaro, and she cleared her throat with a "kohon" and made a dignified voice like a demon king.

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　The exchange must have been funny.

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　Eve giggled,

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　Kotaro laughed heartily.

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