Taika Reform
The land taxation system was first established during the Taika Reform in 645 along with the adoption of the Chinese judicial system known as the . The previous system was an imitation of the Tang dynasty's corvée taxation system, known as the . Taxes were paid in the form of rice and other crops under this system, and the tax rates were determined through the land survey created by Toyotomi Hideyoshi. A proportionate annual tax was assessed according to the yield of a given plot of land. The principal farmer's name was registered in the land survey, and that farmer would be held accountable for the land tax. The payment could also be held as part of the village's collective responsibility under the .