The Ritsuryo system of Japan, which was officially inaugurated in the eighth century, was an administrative system based on the control over people and farmers by koseki (the household registers) and keicho (the yearly tax registers) and the collection of land tax by Soyocho (a tax system, corvee), which was imposed in exchange for hankyu (allotment) of kubunden (the farm land given to each farmer in the Ritsuryo system).
8世紀から本格的に開始した日本の律令制は、戸籍・計帳によって人民百姓を把握し、口分田を班給する代わりに租庸調を租税として収取する支配体制であった。