In Taiko-kenchi, the jigeuke, which had been a customary practice since the Muromachi period, was succeeded and the murauke system (village-wide, collective responsibility for tax payment), where one village was responsible for the collective tax payment, was applied and the Edo bakufu (Japanese feudal government headed by a shogun) also succeeded the murauke system.
太閤検地では室町期以来、慣行となっていた地下請を継承して、村が一括して年貢を納入する村請（むらうけ）が採用され、江戸幕府も村請を継続した。