Land Tax Revision Act of 1873

Individual responsibility for tax payment (formerly a village responsibility)

Tax calculated based on land value (formerly based on annual or average annual harvest)

Tax paid in money

Tax rate set at 3% of the value of the land.  This rate would be decreased to 1% as other revenues increased.

from Nakamura, Agricultural Production and the Economid Development of Japan, 1873-1922 (Princeton, 1966)182.