In addition, before land-tax reform, the government legalized buying and selling of land by lifting the prohibition of sale and purchase of farming land which was already lacked in substance in 1872; in 1873 the government also legalized the borrowing and lending of money by using land as collateral by setting the regulations on pawing and listing real estates and regulations on listing movable property and real estate property for borrowing and lending of money and goods.
なお、地租改正に先立って、政府は、に田畑永代売買禁止令を解除して既に形骸化していた土地の売買禁止の合法化を行い、には地所質入書入規則及び動産不動産書入金穀貸借規則を定めて土地を担保とした貸借も合法化した。