A/N: This concludes the third arc.

A month pa.s.sed since the war ended.

Emperor Westoria, after putting down the civil war, dispatched aristocrats from his own faction to the land of the aristocrats and n.o.bles who joined with Prince Reis and General Rago.
The state of Germanis is split and ruled East and West. Imperial n.o.bles were arranged to monitor the former Kingdom n.o.bles who betrayed the Kingdom.
The state of Kirishia is divided North and South. The Northern Kirishian Governor"s Office is in Claris, while the Southern Kirishian Governor"s Office is in Alto. Since the North-South Kirishia surrendered before fighting, unlike the Germanis, the autonomy of each city-state is protected. The domination only remained in the stationed military troops.

「Although you say independence, it"s still in the control of the Empire」
Haruto noted while reading the Imperial law adapted to Claris. The bill changes if the country changes. In Claris, there was some confusion due to the newly enforced Imperial law.

「The first is the status system and coins. Well, there"s no choice」
Roa sighed. It"s no wonder that they must accept the laws of the Empire since they"re dominated.

Second cla.s.s citizens disappeared from Claris. The second cla.s.s citizens are those who don"t pay taxes. This is a system that holds true for merchants who want to get cheap labor because it agrees with the interests of the lazy who don"t want to pay taxes and poor people who can"t pay taxes. But the Empire does not condone such an unknown system. No thinking circuit allows tax evasion.

Next, the Dorian currency is abolished, the Romano currency has become the official currency. However, Doria did not lose its value. For a while, it will be a combination of Doria and Romano currency.

「Even so, it"s a progressive taxation system. It"s troublesome」
Haruto mutters. The Empire"s tax system is a progressive taxation system. If the taxable income rises, tax to be paid will increase accordingly. Haruto will be taxed as much as 30%.
「Well, the sales tax has disappeared……」
Roa gave a bitter smile. However, the sales tax is initially 3%. It has not been reduced at all.

「The Labor Protection Act is more troublesome. What this about the minimum wage of workers should be 100,000 Doria」
Roa has a face that says she does not understand. The wages Haruto is paying for each worker is 40,000 Doria. In other words, personnel expenses will be doubled.
「Well, I guess it"s not wrong as a policy. Even if the personnel expenses are doubled, we have enough financial resources that our operations won"t stagnate. And as the middle-cla.s.s increases, soap sales also increase, so it"s not wrong」
Haruto is not pessimistic about the Labor Protection Act. It"s because he believes that the more middle cla.s.s there is, the more productive the economy will be, and the easier it will be to do business. Especially since the purchasing layer of soap is the middle cla.s.s, so it should come back as profits if they"re patient.

「Why are you so agreeable? 」
Roa watches Haruto with a mysterious face. Haruto replied with a smile.
「My country also has a progressive tax system, and there were laws to protect workers too. Don"t you think the system before is more abnormal? 」
The economy of the country called Claris is made up by some rich people rolling up wealth from the lower cla.s.s. Even if it"s alright now, there will come a time where it will go down someday. It can be said that it"s good that they can change the system before that.

「Besides such a thing, I"m more concerned that the soap is considered a luxury item. The luxury tax is a pain」
The luxury tax is a tax on luxury goods designated by the country. It"s like a consumption tax in j.a.pan. It"s the consumer rather than Haruto who pays for it, but since it"s a substantial price hike, the burden is also taken on by Haruto.

「I think ordinary soap will fall into the frame of daily necessities. I have never heard of luxury items below 1,000 Doria. Let"s meet the governor-general. We can cooperate with each other at times like these……because we are in an oligopolistic state」
Roa uttered a very extravagant problem. Haruto was able to succeed so far since there"s no compet.i.tor with Haruto"s commercial company.
「But it doesn"t change what we have to do. Shall we continue to do our best in the future」
「Yes! 」
Roa responded in high spirits. The put her hands on her pocket, taking out a white thing.

「By the way Haruto-san! Look at this. It"s soap」
「E~tto, so what? 」
「Here! There’s no brand. That means it"s not our soap. Nor is it from Samaras Chamber of Commerce」
The soap sold at Asuma Chamber of Commerce is branded with a horse. To suppress resale and also for publicity. It"s also to prevent bad products from being sold as from Asuma"s Chamber of Commerce. Samaras Chamber of Commerce is also branding for similar reasons.
However, the soap that Roa took out has neither Asuma"s nor Samaras" brand.

「Where is it sold? 」
「In a stall. Other soaps with different brands are sold everywhere」
Haruto takes the soap from Roa and looks at it. The quality is bad, but it"s a proper soap. In other words, it means that this thing is made with some skill.
「Was the manufacturing method leaked out……the destinations are probably the Samaras shops. It came to drop out power. It"s a nasty way」
Haruto gave a frown. They probably think that they"re not an enemy against Asuma Chamber of Commerce. As soon as cheap soap is available, Haruto only has to cut soap prices, and his power will decline. Meanwhile, Samaras Chamber of Commerce is preparing for a counterattack.

「What to do……should we cut the price down」
Haruto was bothered in his mind. It"s time to expand their stores and increase sales.
「What are you saying? You still have that thing」
「That thing? 」
Roa sighed deeply.
「Did you forget? There"s the soap with lard, right」
「Ah! Speaking of which, there"s that degraded soap」
Haruto finally remembered. Roa stared at Haruto.
「See here, it was made, but there was no opportunity to sell it, so I forgot」
Haruto made an explanation in a hurry. Roa sighs again.
「Ma, that"s fine. By the way, calling it degraded soap is too tasteless. Please do something about it」
「Well then Lard soap」
「I"m anxious……lard has a bad image. Let"s name it oil soap」
Thus, the production of degraded soap renamed oil soap started.

「Is this the temporary Governor"s office」
Haruto and Roa were visiting the temporary Governor"s office to negotiate the luxury tax and deliver the soap sold to Emperor Westoria. The temporary Governor General is residing in the luxury hotel that the Empire bought. The Governor"s office itself will be in front of the Parliament, three times the size of the Parliament building.

「I am Haruto Asuma. One of the Congressman of Claris and a Baron. I would like to see the governor」
When Haruto told that at the reception, he was told「Please wait for a while」 and was kept waiting. A guide came after waiting for about an hour.
「Here it is」
The guide said so as he led Haruto to the Governor"s office. He finally met the Governor after opening some doors.

「Nice to meet you, Baron Asuma. I am the Governor of Northern Kirishia, Wills Gray. I was bestowed a Knighthood by His Majesty. Thank you for meeting with me」
Governor Gray thanked Haruto. Haruto also hurriedly said his thanks.

「So what is the matter? 」
「First of all, it"s the soap ordered by His Majesty. It"s loaded on a carriage. Please, accept this. It"s a contract」
Governor Gray receives the contract, signing it.
「Is this okay? 」
「Yes」
Haruto put away the signed contract.

「Next is about the luxury tax. I"d like to remove soap from the luxury goods」
「Fumu, why would that be? 」
Governor Gray laughed pleasantly.
「Soap is a daily necessity. The people will be in poverty if a tax is applied to soap. Isn"t it contrary to the policy imposed by Emperor Westoria? 」
「I see, there is certainly some truth in what you say. But there are many kinds of soap. Luxury soap and milk soap, and I think honey soap will enter the luxury goods category based on price, don"t you think so? 」
「You are detailed」
「In fact, it"s also a favorite of mine」
Governor Gray laughed and said that.

「I would like you to remove ordinary soaps from the luxury goods tax. How about it?」
「I am a person who loves the soap from Asuma Chamber of Commerce. I would like to remove it from that category if it"s true……but the National Taxation was decided by His Majesty. I can"t do anything with my power」
「Then, can"t you ask His Majesty? 」
When hearing Haruto say so, Governor Gray laughed again.

「That"s right……but I am also busy. I am not free to go to the Imperial Capital for such a purpose. If this is from a friend・・I will accept if you ask」
Governor Gray says meaningfully. Haruto invokes his blessing when he heard『friend』.

「I see. So how can I be your friend? 」
「That"s true. I want to rule this Northern Kirishia smoothly. However, won"t some of the Congressmen disagree? I would like to manage the Congress, and sometimes, I want a friend who will be on my side」 (Haruto Asuma is a foreigner who has just acquired a Claris" citizenship several years ago. And a merchant who has just begun to rise. Therefore, he does not belong to any faction like Eugene Malthus, Adonis Wolfstan, and Branch Ainsworth. Yet still, he managed to have a relationship with each camp. He"s the best to be a cooperator)

Apparently, Governor Gray seems to have been watching Haruto for a long time. Haruto answers after thinking for a while.
「I agree. Let"s have small talk for a little while・・・that"s to say, helping your side…I won"t mind. But for my side・・I would like you to help me also」
「It"s natural for friends to help each other. For example, what kind」 (Astounding. For merchants of Claris to also have this kind of guy)
Haruto says with a smile similar to Governor Gray.
「I would like you to investigate Samaras Chamber of Commerce. They produce bubble-berry with low price. It may be possible through slavery abuse. Isn"t this against the human rights of the Empire? 」
Haruto said that it"s not for his sake at the end, emphasizing that it"s for the Empire.
「That"s true. That price is suspicious. I will investigate. By the way, regularly speaking・・I can do it but……can I come back to you after a month? 」
「Yes. It does not matter. Let"s meet in one month. About the tax, thank you very much」
Thus, Haruto and Admiral Gray became・・friends.

「Haruto-san is gradually getting darker」
「You didn"t partic.i.p.ate as usual. Why didn"t you join the story for a while? 」
「Because it"s shameful, isn"t it」
Roa inflates her cheeks. Haruto pushed Roa"s cheeks, and she puffs out air.

August to September (During the war)

Income 70,000,000  (200,000 soaps) + 200,000,000 (50,000 luxury soaps priced at 4,000 Doria) + 50,000,000 (10,000 milk soaps) = Total = 320,000

Expense 12,000,000 (Slaves Maintainance Fee) + 16,000,000 (Second-cla.s.s citizens) + 1,800,000 (mercenaries) + 7,700,000 (employees) + 9,600,000 (Sales Tax) + 32,000,000 (Income Tax) + 250,000 (magic stones)
Total = 79,350,000

Sales - Expenditures = 240,650,000
Debt 0
Balance 187,012,000
Real a.s.sets 187,012,000
Slaves 200

Employees

Accounting Officer and Slave Director Roa Samaras
Accounting a.s.sistant Dennis →salary 450,000
Supervisors Ash brothers (sisters) → salary 200,000
Regular Employees 20 people→ salary 150,000
Mercenaries Rusk&Pudding Rang・Tart
Workers 200 (100 people in the first factory・100 people in the second factory)

Wheat 900 million

October (Stationed in Claris)

Income 360,000,000 (600,000 ordinary soaps priced at 600 Doria) + 200,000,000 (50,000 luxury soaps priced at 4,000 Doria) + 50,000,000 (10,000 milk soaps) + 150,000,000 (what was bought at half price)
Total = 760,000,000

Expense 6,000,000 (Slaves Maintenance Fee) + 8,000,000 (Second-cla.s.s citizens) + 900,000 (mercenaries) + 3,850,000 (employees) + 9,600,000 (Sales tax) + 32,000,000 (income tax) + 500,000 (magic stones)
Total = 60,850,000

Sales - Expense = 699,150,000
Debt 0
Balance 256,927,000
Real a.s.sets 256,927,000
Slaves 200

Employees

Accounting Officer and Slave Director Roa Samaras
Accounting a.s.sistant Dennis →salary 450,000
Supervisors Ash brothers (sisters) → salary 200,000
Regular Employees 20 people→ salary 150,000
Mercenaries Rusk&Pudding Rang・Tart
Workers 200 (100 people in the first factory・100 people in the second factory)

November

Income 70,000,000 (20,000 soaps) + 200,000,000 (50,000 luxury soaps priced at 4,000 Doria) + 50,000,000 (10,000 milk soaps)
Total = 320,000,000

Expense 62,000,000 (material cost of 200,000 soaps) + 9,000,000 (material cost of 50,000 luxury soaps + material cost of 10,000 milk soaps) + 170,000 (milk for 10,000 milk soaps) + 6,000,000 (Slaves maintainance fee) + 8,000,000 (second-cla.s.s citizens) + 900,000 (mercenaries) + 3,850,000 (employees) + 9,600,000 (Sales tax) + 32,000,000 (income tax) + 250,000 (magic stones)
Total = 131,770,000

Sales - Expenditures = 188,230,000
Debt 0
Balance 275,750,000
Real a.s.sets 275,750,000
Slaves 200

Employees

Accounting Officer and Slave Director Roa Samaras
Accounting a.s.sistant Dennis →salary 450,000
Supervisors Ash brothers (sisters) → salary 200,000
Regular Employees 20 people→ salary 150,000
Mercenaries Rusk&Pudding Rang・Tart
Workers 200 (100 people in the first factory・100 people in the second factory)

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