These are the flower buds of edgeworthia chrysantha or more commonly known as oriental paperbush. The plant is a kigo for early spring. Kigo is a word or phrase associated with a particular season used in traditional forms of Japanese poetry, such as haiku. So for me, oriental paperbush buds always herald the arrival of spring (although it's coldest in January and February in Japan).
The plant is used to make Japanese paper and bank notes. Because of its importance, oriental paperbush is depreciated over five years as a depreciable asset under Japanese corporate tax law😊.
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| Edgeworthia chrysantha 三椏 |
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| Oriental paperbush ミツマタ |
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三椏（ミツマタ）です。啓蟄の頃（春）の季語ですが、蕾は年末年始から膨らみ始めます。ミツマタは楮や雁皮同様、和紙の原料で、紙幣の原料としても使われるほど大切な植物です。というわけで何と税法上は法定耐用年数5年の償却資産として取り扱われます😊。
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