The Vice-minister of Finance, Kaoru INOUE handled the issue of the stipend reform on behalf of the minister of finance, Toshimichi OKUBO, and he suggested a drastic reform plan while he was proceeding a land-tax reform.
大蔵卿大久保利通に代わり次官大輔の井上馨が担当し、地租改正と平行して井上は急進的な改革を提言する。