From the beginning of the Meiji period officials in the Okurasho (the Ministry of Finance) and the Minbusho (the Ministry of Civil Affairs) were investigating into the implementation of the new tax system in which all the land would be levied and in which the government would make people pay in cash a fixed amount of tax.
明治初期から大蔵省や民部省では、全ての土地に賦課して一定の額を金納させる新しい税制である地租の導入が検討されていた。