Furthermore, by the policy of 'the tax revenue will be not be below that of the tax revenue that the Edo Shogunate received,' the high tax rate of 3% was calculated; upon hearing this high tax rate, Takayoshi KIDO opposed the rate up to the last minute saying that the rate will drive the farmers into the more dire situation than they faced under the Edo Shogunate government; yet he belonged to people who promoted land-tax reform actively.
しかも、「旧来の歳入を減じない」という方針によって3％という高額な税率が算定されたのである（なお、地租改正の推進派であった木戸孝允はこの高税率を聞くと、農民を幕藩体制よりも酷い状況に追い込むものだとして最後まで反対している）。