The taxation system under the ritsuryo system, which was started during the late 7th century to the early 8th century, was called "the soyocho (tax paid by rice, labor, or textile) system", and it was imposed on and collected from each member of the community.
7世紀末～8世紀初頭に始まった律令制における租税は、租庸調制と呼ばれ、人民一人ひとりを対象に課税・徴税する性格が強かった。