Jintozei (primitive taxes which were imposed individually) were the core financial resources in the tax system of Japan until around the 10th century, when the taxation system was converted from an individual tax imposition system to a land tax imposition system: this conversion was triggered by the collapse of the system of complete state ownership of land and citizens, after the managing system based on the family register and Keicho (the yearly tax registers) had collapsed.
日本の税体系は，10世紀頃の籍帳支配崩壊に伴う公地公民制の崩壊をうけて，課税が個別的人身賦課方式から土地賦課方式へ転換されるまで，人頭税を財源の中心とするものであった。