In 1878, Gaimukyo (chief of Foreign Ministry) Munenori TERASHIMA negotiated mainly for the recovery of tariff autonomy, backed by the financial difficulty after the Seinan War, and Minister-Counselor to the United States Kiyonari YOSHIDA and EVERTS Secretary of State of the United States signed a new treaty of the recovery of tariff rights (YOSHIDA-EVERTS Treaty), but it was failed because of the objection of England and Germany and the public opinions that required the recovery of jurisdiction to be prioritized (the treaty with the United States did not come into effect because it was conditional on conclusion of similar treaties with the other countries).
1878年（明治11年）には、外務卿寺島宗則が西南戦争後の財政難のため税権回復を中心に交渉し、駐米公使の吉田清成とアメリカのエバーツ国務長官との間で税権回復の新条約（吉田・エバーツ条約）を調印するが、イギリス及びドイツの反対と法権の優先を求める世論の反対で挫折する（アメリカとの条約は他国と同内容の条約を結ぶことが条件になっていたため、発効しなかった）。