In July 28, 1873, the Meiji government promulgated the Ordinance of Dajokan No.272 which consisted of the Land Tax Reform Law (made up of an imperial edict and one article stating the land tax will be 3% of the cash value of the land) and the regulation of land-tax reform in which concrete rules were laid down; in the following year the government started the land-tax reform.
7月28日に地租改正法（上諭と地代の3％を地租とする旨を記載した1ヶ条で構成）と具体的な規定を定めた地租改正条例などから成る太政官布告第272号が制定され、明治政府は翌年から地租改正に着手した。