One of the reasons for the confiscation was that the legal basis for jisha-ryo was lost when feudal lords, who had granted jisha-ryo, lost their power due to Haihan-chiken (abolition of feudal domains and establishment of prefectures), and the purpose of the confiscation was to abolish the privilege of tax exemption of all the lands including jisha-ryo to establish the principle of uniform land taxation through the land-tax reform.
この背景には廃藩置県に伴い、寺社領を与える主体であった領主権力が消滅したために寺社領の法的根拠も失われたこと、地租改正によって全ての土地に地租を賦課する原則を打ち立てるために寺社領を含めた全ての土地に対する免税特権を破棄することを目的としていた。