It is Okitsugu TANUMA who devised a strategy for breaking out of this situation by levying business taxes on production and distribution of commodities as a new source of revenue and furthermore carrying out the large-scale development of a new fields and development of the Ezo (present Hokkaido).
これを打開するため、発展してきた商品生産・流通に新たな財源を見出し、さらに大規模な新田開発と蝦夷地開発を試みたのが田沼意次であった。