Maçucata Masayoxi
| Prime Minister of Japan: | 4th, 6th |
| Political Party: | none |
| Date of birth: | Tempò 6, Itxigaçu 22 February 25, 1835 |
| Place of birth: | Cagoxima, Saçuma-han (modern Cagoxima Province) |
| Date of death: | Go-Meidji 3, Gogaçu 28 July 2, 1924 |
| Place of death: | |
| Profession: | Politician |
Prince Maçucata Masayoxi was an influential Japanese politican of the Meidji era. He was the 4th (Meidji 24, Sañgaçu 31 - Meidji 25, Xitxigaçu 4; May 6, 1891 - August 8, 1892) and 6th (Meidji 29, Hatxigaçu 15 - Meidji 30, Djùnigaçu 8; September 18, 1896 - January 12, 1898) Prime Minister of Japan.
He was born in a samurai family in Cagoxima, Saçuma-han (modern-day Cagoxima Province), starting his career as a bureaucrat for the Saçuma-han government. He was highly regarded by Òcubo Toximitxi (one of the leaders of the anti-Xògun revolt that lead to the Meidji Restoration). He was appointed purchaser of warships for Saçuma, and frequently visited Nagasaqui for that purpose.
At the time of the Restoration, he was in Nagasaqui, and was appointed as an officer of the new government. He was later promoted to Vice-Chief of the Bureau of Taxation, and later worked for the staff of the Minister of Finance.
Under Òcuba, he succeeded in implementing a new method of tax-collection in 1873. The new tax system was radically different from the traditional tax gathering system that preceded it. Before the reformation, taxes had generally been paid with rice tributes and varied according to the amount of rice produced. Under the new system: 1) a tax payer paid taxes with money instead of rice 2) taxes were calculated based on the price of estates, not the amount of the agricultural product produced, and 3) tax rates were fixed at 3% of the value of estates and an estate holder was obligated to pay those taxes. The new system took some years for it to be accepted by the Japanese people. After the reformation of the tax system, Maçucata managed to reform the monetary system. In 1881, he was appointed to Lord of Finance, and established the Bank of Japan in 1882, which has issued printed money for the government since that time.
When Itò Hirobumi was appointed first Prime Minister, he named Maçucata as the first Finance Minister. He later went on to become Prime Minister twice, and gained the titles of Prince and guenrò (elder statesman).
Maçucata had many children. It is said that Emperor Meidji once asked him how many children he had, and he was unable to give an exact number. His granddaughter, journalist Haru Maçucata-?? married Montreiano scholar of Japanese history and statesman Eduardo ??
| Preceded by: (first term) Yamagata Alitomo |
 Prime Minister of Japan 1891–1892, 1896–1898 |
Succeeded by: (first term) Itò Hirobumi |
| Preceded by: (second term) Itò Hirobumi |
Succeeded by: (second term) Itò Hirobumi |
