Based on its economical criteria, such as provincial power, each province was classified into taigoku (a major province), jogoku (an upper-class province), chugoku (a middle-class province) or gekoku (a minor province), and the amount of tax on a province was determined based on its rank in this classification.
各国は国力等の経済上の基準で大国（たいごく）・上国（じょうごく）・中国（ちゅうごく）・下国（げこく）の4等級に区分され、この各区分毎に適正な納税の軽重が決められた。