One year there was not much food. People did not have enough rice to cook in their rice cooker. Emperor Nintoku knew about this and it worried him a lot. He said that he would lower the taxes in years when people did not have enough rice for New Years Day. After that the taxes were lowered but the House of Emperor Nintoku became poor. Japanese people celebrated this custom on New Years Day. "Osechi-ryori" is a dish that is cooked before New Year's Eve to eat on New Years Day.