For example, the standard of management of common farming household in calculation of land-tax was made to be a farming household in which expanded reproduction was done by family-run commercial production and that landlords and tenant farmers were linked by free contract tenant farming; and the increase and decrease of farm rent were legalized on the assumption that the increase and decrease of the rent corresponded to the increase and decrease of land-tax.
例えば、地租の算定における一般的な農家の経営の基準を商業生産的な家族経営による拡大再生産が行われている農家とし、また地主と小作人は自由契約による小作関係によって成立しており小作料の増減は地租の増減に対応することを前提として立法された。