In fact, this assumption proved to be incorrect in the Japanese agricultural society where the position of landowners were strong and reproduction was suppressed under the idea of 'let the farmers live only well enough to work but don't kill them'; In addition, because the production expense was estimated lower than the expense required in the actual calculation of land-tax, together with high tax rate, land-tax put pressure on the production expense and as the result, the land-tax made the farm rent jump; (in the price level at the time, nearly the one third of the crop yield was equivalent to the 3% of the land price, and because the landowners added their profit on top of this, the farm rent increased as the result).
これは実際には「生かさぬように殺さぬように」という発想で再生産が抑圧され、地主の地位が強力であった日本の農業社会の実態に合わず、また実際の地租算定においても生産経費を実際よりも低く見積もられたために、高率の税率も重なって地租が生産経費を圧迫し、小作料を跳ね上げる（当時の物価水準では収穫の1/3近くが地価の3％に相当し、更に地主が利潤を上乗せするために、結果的に小作料が上昇した）結果をもたらした。