The law repealed hanzei that had been implemented on territories owned by the Emperor, the Retired Emperor and Sekken-ke (families which produced the Regent and the Chief Adviser to the Emperor) as well as on Ichien Chigyo territories (lands of nobles that were managed by honjo (proprietor of a manor) with full title) with a temple or shrine for a honjo.
天皇・太上天皇・摂関家の所領及び寺社を本所とする一円知行地に対する半済は撤廃する。