The tax rate was calculated with a fixed rate to the value of the land; the rate was 3%; in deciding this percentage, the Meiji government figured out with 'the goal of receiving the tax revenue which was not below that of the Edo Shogunate received.'
税率を地価に対する一定率（3％：「旧来ノ歳入ヲ減ゼザルヲ目的」として算定）とした。