Swords, Sorcery, and Tax Evasion

It was a winter's night.

Snow was falling steadily, painting the town white.

A girl stood alone.

Her hair was disheveled, her clothes like tattered rags, and she was filthy—as if she hadn't bathed in days.

It would be one thing if the passing adults averted their eyes from her as if she were foul to look at, but most didn’t even notice her at all.

They acted as if she had never existed at all.

Your poverty is your own fault.

Your weakness is your own fault.

You should have been able to avoid this.

There should have been ways to prevent this.

That you couldn't was your own lack of effort—it's all on you.

People like her, who couldn't make something of themselves, weren't even worth acknowledging.

Everything the girl saw in the world around her seemed to condemn the crime of being weak.

The girl had nothing.

Her stomach was empty—she hadn't eaten in three days.

Nothing left. Nothing at all.

Except for this.

Just this—something she'd picked up last night, thinking it might be worth something, only to be disappointed.

So she decided to put it to use.

Perfect timing—someone was approaching.

It was their fault for coming down a back alley like this.

There should have been ways to avoid it, but they chose to come here anyway—so it was their fault.

She wasn't at fault.

So this wasn't wrong either.

Gripping it tight, the girl stepped in front of the man who had appeared.

And—

It all began with a single statement.

Fuhahahaha! Well done making it this far, hero. Out of respect for your reckless courage, I shall give you one chance—become my subordinate, and I'll grant you half the world!

Huh, seriously? Got it!

Huh?

This is the Demon King Castle at the edge of the world.

As the name suggests, it belongs to the demon king.

This conversation took place in the throne room within the Demon King Castle.

Wait, hold on.

The demon king sat regally on his throne, wearing skull-adorned full armor and a cape—the very picture of a demon king—but he completely changed from his previous weighty tone and asked again.

Are you sure about this? You're a hero, aren't you?

So what?

The hero before him was a rare solo adventurer in these times—one who didn't form a party.

She appeared to be a girl around 17 to 18 years old.

Despite her age, her somewhat hardened, sharp gaze was striking.

Getting half the world means you rule the demons and I rule the humans, right? I'd essentially be the king of human society. Not bad, not bad at all!

The battle between demons and humans has been going on for several hundred years.

With some minor changes, they have essentially divided the world in two.

Hmm. This is my first time facing a hero as demon king, but this is totally unexpected.

The demon king was flustered because he had merely been reciting traditional ceremonial lines passed down through generations—he'd never actually meant it.

What? Don't tell me you didn't mean it. That's not acceptable. When someone in your position makes statements like that, there are consequences.

Um . . . well?

The demon king looked confused. Pressed by the hero, he folded his arms and sat thinking on his throne.

He pondered for a while.

Then he reached a conclusion.

Well, I suppose we could do that, then?

Yes, it's decided!

And so, the battle between demon king and hero was settled through negotiation.

So then half the world goes to you, and the other half goes to me.

Y-yes, understood.

No, I can't allow that.

Suddenly, another voice joined the conversation.

Who's there?

The hero spun around in surprise.

Who are you?

The demon king was equally startled.

Neither the leader of the humans nor the demons had noticed anyone approaching.

That goes against the law that governs all heaven and earth.

A girl appeared, silver-haired and of otherworldly beauty.

Her narrow eyes radiated intelligence and strong will.

She was so beautiful that anyone who saw her would have her image carved into their heart forever—yet she possessed an extremely peculiar feature that overshadowed even that.

W-wings?

The girl had a pair of wings on her back.

They weren't the wings of a winged person or fairy, nor those of harpies or other bird demons from the demon races.

They were something else entirely.

An angel? A messenger from the heavenly realm!

The demon king understood at a glance.

The overflowing holy aura, the divine presence that no earthly being could ever possess—there was no mistaking such divine energy.

I cannot overlook your scheme.

The angel spoke to the demon king and hero, her voice clear as a bell.

Hah! So her angelic highness makes an appearance!

Always, always, never helping us properly . . . what? You show up the moment I make a deal with the demon king?

Her voice was filled with hostility.

Here was someone who would negotiate with the demon king to claim half the world.

Her tone suggested she wouldn't hesitate to fight even an angel.

Hero May Sar, you just attempted to accept the transfer of half the world from Demon King Blue Gacent, didn't you?

Yeah, that's right, so what about it?

May responded to the angel's words with barely contained hostility.

If you've got complaints, why don't you heavenly types actually do something about it! Besides, I haven't done anything worth getting this worked up over!

Though driven by greed, Hero May and Demon King Blue had managed to end the war through negotiation.

If the world were split in two and those boundaries respected, they could at least avoid a state of war.

That's right, it's essentially a ceasefire agreement.

His willingness to accept her proposal was also motivated, at least for now, by the prospect of immediate peace.

That's not what I'm talking about.

What?

However, the angel who had appeared harbored intentions far more outlandish than either of theirs.

Whatever world order you choose on earth is your business, however, you must follow the laws of this world.

Her tone was strained, as if the words themselves left a bitter taste.

Huh?

Hero May, you made a deal with Demon King Blue and tried to obtain half the world, didn't you?

That's right.

Half the world—that's an enormous asset. The land alone is vast, but all the wealth and resources within would become your personal property.

What are you trying to say?

Gift tax applies.

What?

May couldn't believe what she was hearing, but the angel continued.

You've received half the world as a gift, which means you owe gift tax on it. Even with the most conservative estimate, that value far exceeds the 1.1 million yen deduction limit, putting you in the 55% tax bracket.

Whaaaaaaat?

This was, in most respects, a perfectly ordinary world.

Nothing particularly special about it—just another world where demons and humans waged war, same as countless others.

But there was one peculiar element.

This was . . .

This was a world where the tax system formed the very foundation of existence.

First, let me briefly explain this world's monetary system.

The currency is yen.

A loaf of bread costs about 100 yen.

A decent meal runs about 1,000 yen.

A government official's starting salary is 150,000 yen.

Think of 300,000 yen as enough for a family of four to live comfortably for a month.

What? Sounds familiar?

Pure coincidence.

◇

FIFTY FIVE PERCENT?!

The divine messenger who had suddenly appeared before her was essentially saying, "If you want half the world, you'll have to give up half of that half," and Hero May let out a scream filled with rage, outrage, and a dozen other emotions.

That's correct.

In contrast to May's outburst, the angel remained calm and composed.

Despite May's angry shouts, she didn't even flinch.

I believe you're aware that this world operates under a tax system established by Absolute God Astrizer.

Absolute God Astrizer was a supreme deity who governs the fundamental principles of creation itself, distinct from ordinary gods.

The being who created all living things, both human and demon—and no one who lives in this world can defy his will.

That's just how it is.

The obligation Astrizer imposed on the people of this world is simple: to offer part of your blessings back to Astrizer. Don't tell me you're unaware of this.

Well, I know that.

Taxes—an absolute obligation imposed on all who live in this world.

Gift tax? What's that?

You don't know?

Well, I've never had to deal with taxes before.

Hero May was raised in extreme poverty.

As far back as she could remember, her parents were gone, and she had lived barely scraping by.

Ah, so you were from a non-taxable household.

Realizing this, the angel's expression grew particularly unimpressed.

When someone's annual income is far too low, Absolute God Astrizer exempts them from taxation.

Ha, so the poor get overlooked? What a merciful God.

There would be no point if you died.

Though May responded with sarcasm, the angel brushed it off smoothly and answered the question again.

Gift tax is a tax imposed when valuable money or goods are transferred.

What's that? You're telling me I have to pay taxes if I get something?

That's correct.

Gift tax—it's a tax that kicks in when assets are transferred to someone.

This tax gets collected even though it has no economic impact on society whatsoever. At first glance it seems utterly unreasonable, but it's actually a tax system designed to prevent inheritance tax evasion.

Here's why: if someone transferred all their assets to another person's name while they were still alive, their personal assets would become zero, eliminating any inheritance tax after death.

So they created a system where taxes get imposed on asset transfers even while someone is still alive.

But still, fifty-five percent? That means . . .

May tried to calculate while counting on her fingers.

Ugh.

She wasn't good with numbers.

Um . . . well . . . angel?

Finally unable to stand it any longer, Demon King Blue interjected.

The situation had changed so rapidly that he could no longer maintain his dignified, demon king way of speaking.

The angel replied to him expressionlessly.

Zeos.

Hm?

My name is Zeos Mel.

Ah, I see. Then, Zeos.

Blue addressed the angel—Zeos.

So if I transfer half the world to her, 55% of that would be collected?

That's correct. There are deductions, of course, but given how massive the base amount is, they're essentially negligible.

Then . . .

The world's final territorial division would look like this:

So from now on, half the world would belong to the demons, and of what's left, the hero gets 45% after gift tax deductions.

Yes, 55% belongs to the heavenly realm.

What's with this Mexican standoff?

May snapped back. Realizing that half the world—which had been dangling right in front of her—would be whittled down to barely a quarter after taxes, she was absolutely livid.

I refuse! Absolutely refuse! If you're really going to pull this crap, then bring it on! I'll devour even the gods' entrails—mghmghm?

Stop it, hero!

Suddenly, the demon king leaped from his throne and clamped his hand over the hero's mouth.

What are you doing?

May was the hero who had stormed the Demon King Castle single-handedly and stood before the demon king himself.

She was undoubtedly one of the world's strongest fighters.

When faced with unreasonable demands, she would boldly stand her ground and fight.

However, that would be the worst possible choice.

The opponent is far too dangerous! You can't possibly win!

Hold on, you're being way too cowardly for a demon king!

This is way beyond that!

Opposing Astrizer was the ultimate taboo—dangerous enough to make even a demon king panic.

Have you heard of the Sea Empire Parmizan?

What's with that name? Sounds like something you'd sprinkle on spaghetti.

That was the name of a great empire said to have existed long ago in what is now the open ocean.

It was a great nation that achieved incredible prosperity, building a culture and civilization so advanced that even demons couldn't interfere, but one day, it perished overnight.

Oh, I remember now, but that's just a fairy tale, right?

May had heard of it when she was young.

But Blue shook his head.

It may be too ancient to be accurately passed down among you humans, but we demons have records. That nation opposed Astrizer and was destroyed.

The great empire that had reached the peak of prosperity refused its tax obligations in the ultimate act of arrogance, fearing no god.

If you want it, come before me! Bow down and grovel!

That's how far he went.

The next day, the empire perished.

Destroyed? But how?

Her head finally cooling down, May asked.

If it were divine wrath, you'd expect lightning, great earthquakes, or perhaps a massive tsunami.

Asset seizure.

Huh?

However, she sounded bewildered by the unexpected answer.

After refusing to pay taxes for several years, all their vast assets were seized. They could no longer function as a nation and went completely bankrupt.

Bankrupt a country?

Indeed.

You might find it surprising, but when countries fall apart, they really fall apart.

It's what's called economic collapse.

The end was apparently too horrible to watch, they ran out of money to maintain the nation's infrastructure, water stopped flowing, toilets backed up, garbage overflowed throughout the country. The whole place was surrounded by foul stenches, with massive swarms of insects breeding everywhere.

Stop, stop, stop! I can picture it all too clearly!

Citizens fled from Parmizan as it could no longer function as a proper nation, and the royal family couldn't even secure their daily meals.

They barely managed to survive by allowing neighboring countries to invade and take over.

It was such a pathetic end that the story transformed into a legend about being destroyed overnight by divine wrath.

Ugh.

The reason why Absolute God Astrizer is absolute is precisely because of this ability to forcibly seize everything at will.

It's impossible to oppose that.

Just as you cannot make the sun rise from the west, or make winter follow summer.

It is a law of this world.

Are you finished with your story?

Zeos spoke in a cold voice.

This had all started just moments ago.

I'll take you on!

She had declared this boldly.

Um.

I'll pretend I didn't hear what you just said.

Eek!

May shrank back so dramatically that even a slug hit with a pile of salt couldn't have withered more completely.

Well then, since you understand, let's move on to the tax discussion. Fifty-five percent of half the world . . . you may pay in cash or goods. Please sign here.

With a snap of her fingers, a sheet of paper appeared from thin air.

It was a tax consent form.

A document that confirmed agreement to taxation after receiving a satisfactory explanation from Zeos, the Tax Angel.

Once signed, no appeals could be made whatsoever.

It was a contract with God.

Do you have something to write with? I can lend you one.

Once again, from thin air, Zeos produced an ink pot and quill pen.

Wait, is that your feather?

Blue asked the question somewhat off-topic.

No. Angel feathers aren't suitable for quill pens.

You actually tried it?

While those two were having this tangential conversation, May was looking down, clearly dejected.

After just gaining half the world, losing half of that would certainly be depressing.

Hey.

That's what it looked like, but she was stubborn.

That gift tax, does it apply to absolutely everyone?

She was still trying to find loopholes.

Well, gifts for education or living expenses are deductible up to a certain amount. However, only between family members.

A deduction means income up to a certain amount that isn't subject to taxes.

Gifts between family members—like what a husband gives his wife or a parent gives their child—aren't taxed.

For example, allowances, holiday gifts, and remittances are exempt.

I see.

May slowly raised her face like a ghost.

Something about her expression felt eerie to Blue.

Um, hero? Are you all right?

His instincts told him this girl was the type who would pull something reckless when cornered.

Then, let me ask, shared property wouldn't be a problem, right?

Ignoring Blue's concerns, May continued asking questions.

That's right. If it's between people who share assets, there's no tax on that.

As a Tax Angel, Zeos's mission is to collect taxes after convincing her target.

Therefore, she's obligated to answer questions from those she's targeting.

Got it. Then—

May looked at Blue with eyes that clearly showed she'd decided on something dangerous.

All I have to do is marry this guy, right!

What are you saying?

It was just as outrageous as Blue had expected—no, even worse—and he couldn't help but raise his voice at her suggestion.

Can't help it! There's no other way to escape the gift tax!

That doesn't mean you should—

A completely unreasonable proposal.

She'd gotten the purpose and means completely backwards.

Um, Zeos? Is this okay?

With nowhere else to turn, Blue asked the Tax Angel.

Hmm, certainly, in that case we cannot interfere.

But she was a Tax Angel, after all.

Whether other matters concerned her or not, she kept her tone calm and detached.

No, but, but . . . eh!

Just minutes ago, the opponent who was supposed to face him in the final battle had declared she would marry him, and the demon king was so bewildered he'd lost every shred of dignity.

Hahaha, give up, demon king! There's no other way! For the sake of my happiness, just quietly accept me as your wife, darling!

You're really forcing this, aren't you!

May approached with intense eyes while Blue backed away in confusion.

However . . .

Zeos addressed the pair in her still calm and composed tone.

I also have my position as a Tax Angel to consider.

An ominous light flickered in her eyes.

The look in her eyes was hard to describe, but if pressed to find words, it resembled a hawk that had spotted its prey from a great distance.

I will conduct a thorough investigation to ensure your tax payments are accurate.

Under that icy stare, both the hero—supposedly the strongest among humans—and the Demon King—supposedly the strongest among demons—held their breath as one.

This marked the beginning of an incident that would eventually embroil the heavenly realm, demon realm, and human realm, serving as a major catalyst that would forever change their history.