However, the price of rice remained on an upward trend along with changes in the social structure around the time of the Japanese-Sino War, causing a phenomenon of burden reduction since the tax was still based on a relatively old land price.
ところが、日清戦争の前後より、社会構造の変化に伴って米価が上昇基調のまま推移するようになり、相対的に古いままの地価を基にした税額に対して負担が軽くなる現象が生じた。