Until then, kemi ho (annual crop inspections), in which the amount of tax is determined based on the amount of crop that was produced each year, was adopted as the method of land tax collection, but the income was unstable with this method and jomen ho was adopted as part of the Kyoho reforms.
それまでの年貢徴収法は、年毎に収穫量を見てその量を決める検見法がとられていたが、これでは収入が安定しないので、享保の改革の一環で導入された。