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翻訳の問題を報告
The Otomo start off with a Nanban Port, so they are already on their way to a growth-focused/low tax strategy.
On the flip side, the Hojo start off with a gold mine and not many easy ways to boost town wealth (they don't get the option to build a Nanban Port for a long while), so a Very High tax strategy is much better for them at the start to maximize the income from the gold mine.
But there's another element here apart from economy: your economic situation (mostly your growth rate) will determine whether or not a lower tax rate is even possibly viable, but the key thing is that no matter your economic situation lower tax rates only make you money down the road. So a very big element of going for a lower tax is whether or not you can wait for the payout. In a very high growth situation (such as an average 25+ growth across all provinces), that payout is much sooner, but it's still not immediate.
For that reason, you might also consider which clans can afford to wait around near the beginning of the campaign. Oda, Tokugawa, Takeda, Uesugi, Hattori, and basically all the clans in the center of Japan can't wait around. Turtling up with those clans is not usually a good idea- or even possible early on in the campaign: your focus is always on the next few turns (in my experience, anyway). With those clans, you only tend to turtle up mid-game right before realm divide. However some clans like the Shimazu, Date, Otomo, or Chosokabe are in starting situations where they can reach some easily-defensible border (or totally defensible island) where they are able to stop expansion fairly early on in the campaign and turtle up for a bit to build their economy and begin recruiting a better army than their starting army before they continue on (then turtle up again right before Realm Divide).
So a big factor might be which clans can reasonably afford to wait in the early game for a payoff.
It's a straight buff to lower tax rates.
What you can do is reduce the income you receive. On the lower taxes increase it on higher tax rates.