However, the land not declared or land designated as state-owned land (it is said it was mainly the land of unknown owners, such as hidden rice fields, and included the land of the former Korean Dynasties) was taken over, and then sold to the Toyo Takushoku Co. Ltd., which was founded according to the Toyo Takushoku Co. Ltd. Law (1909 law No. 63) and became the largest landlord in Korea, as well as other Japanese farmers.
しかし、申告がなされなかった土地や、国有地と認定された土地（主に隠田などの所有者不明の土地とされるが、旧朝鮮王朝の土地を含むともいう）は接収され、東洋拓殖株式会社法（1909年法律第63号）によって設立され、朝鮮最大の地主となった東洋拓殖や、その他の日本人農業者に払い下げられた。