With the complete collapse of the manorial system, early-modern land holding based on the Kokudaka system was granted, and peasants assumed obligations to pay nengu in return for the right to cultivate, while the daimyo obtained territories in exchange for Kaieki (to forfeit rank of samurai and properties) and Kunigae (to transfer a daimyo from one fief to another).
ここに荘園制度を完全に崩壊し、石高制による近世的土地所有を実現し、農民には耕作権を認めるとともに年貢を納める義務を負わせるとともに、大名には所領をあてがうとともに、改易や国替を可能とした。