The half-tax policy began as an emergency tax designated for military rations (hyororyosho) collected during wartime: half the income from particular temple, shrine and estate lands in the provinces of Mino, Ōmi and Owari would be taken to support armies of the Muromachi regime. Increasingly, this was reinterpreted and changed by Takauji as the permanent acquisition of half the land for the purpose of enfeoffing vassals. This was a radical departure from previous practice. As was indicated above, during the Kamakura period, most of the lands, particularly in the central and western provinces of Honshū, were owned by the nobles, but managed as stewardships ("jito shiki") by Kamakura house vassals, uniting both the interests of the nobles and the interests of the warriors together in the estate institution. With the advent of the half tax measure, Takauji was removing one half of the estate lands from noble control and giving it in fief to his warriors.