nntsuzu/KFTT huggingface dataset:
English: From the shape, it is thought that early small dotaku had a string or others hanging from a crown and a 'tongue (clapper)' made of wood, stone or a deer horn dangling inside the body through the top hole, and that it was rung when the tongue touches a raised-area on the inside wall of the body by swinging the body or the 'tongue' itself (same mechanism as in Western bells).
Japanese: 銅鐸はその形状ゆえ、初期の小型の物は鈕の内側に紐などを通して吊るし、舞上面に開けられた穴から木や石、鹿角製の「舌（ぜつ）」を垂らして胴体部分か、あるいは「舌」そのものを揺らし、内部で胴体部分の内面突帯と接触させる事で鳴らされたと考えられる（西洋の鐘と同じ）。
English: This can be guessed because some dotaku have marks of 'abrasion'on lower and side areas of the crown due to prolonged use for hanging a string, or marks of damage (dent) on the inside raised-area due to contact of the tongue, and therefore, a reproduced image of dotaku where they are rung by hitting the outer surface of the body like Buddhist temple bells is wrong because no such marks are found.
Japanese: これは鈕の下部及び側面に紐で長期間吊るされた事による「擦れ」と考えられる痕跡や、内部の突帯に舌が当たった為にできたと思われる凹みの形での損傷が確認される銅鐸があるためであり、梵鐘のように胴体部の外面を叩く事でできたと考えられる痕跡のある物はないため、そのように鳴らしたような再現図は誤りである。
English: Since creating a rising, belt-like pattern inside a dotaku reduced the abrasion caused when it was rung, the use of two lines forming rising patterns became an increasingly common style as development of the dotaku continued.
Japanese: なお、銅鐸を「鳴らす」段階にあってはこの内面突帯の摩滅を軽減するため、この内面突帯を二本に増やした物が銅鐸の発達と共に増えていく。
English: At the end of the first century, when dotaku grew in size, the crown was changed to something more decorative and thinner, which possibly means the purpose was changed from "hearing" a sound to "exhibiting" them on the ground or floors of shrines (there is another theory described as below, though).
Japanese: 1世紀末頃には大型化が進み、鈕が薄手の装飾的な物への変化が見られることから、（後述のように異論はあるが、）音を出して「聞く」目的から地面か祭殿の床に置かれて「見せる」目的へと変化したのではないかと言われている。
English: This is called a transition from 'dotaku to hear' to'dotaku to see' (Taku TANAKA), and many of the latter one have ears (round or half-round ornament) on the edge of the crown and the fin (decorative plate along the body side).
Japanese: これは「聞く銅鐸」から「見る銅鐸」への展開と呼ばれ（田中琢）、鈕・鰭外部に耳が付くことが多くなる。
English: However, some have an additional inside raised-area (three-line type), which can be considered as a device for prolonged use for 'ringing' although they were not designed to ring a sound any more.
Japanese: また、すでに鳴らす事を放棄した設計であるにも関わらず、長期間「鳴らす」銅鐸の「延命」の工夫であるはずの内面突帯が増加（三重化）された物もある。
English: This is probably an example that a decoration was extended to the inner surface, which was usually out of sight.
Japanese: これは通常目に触れることのない内面にまで装飾の手が伸びた例と言えるだろう。
English: In most cases, dotaku were excavated at a foot of a hill or a bit lower area than the top of it outside of a village and found laid down sideways in a relatively shallow hole with several tens of centimeters in depth (there are two cases of upside down burying).
Japanese: 埋納状況については村を外れた丘陵の麓、或いは頂上の少し下からの出土が大部分であり、深さ数十センチメートルの比較的浅い穴を掘って横たえた物が多い（逆さまに埋められた物も二例ある）。
English: No excavation from the top of the hill is probably an important clue to revealing the purpose of dotaku and their religious status although this fact gets less attention.
Japanese: あまり注目される事が無いが頂上からの出土が無いことは銅鐸の用途や信仰的位置を考える上で重要と考えられる。
English: Also, unlike earthwares and stone tools, few dotaku were excavated from dwelling sites and, unlike other copper items such as doken (bronze swords) and dohoko (bronze pikes), no dotaku used as burial goods in tombs were discovered (One example exists of excavation at a groove surrounding the grave mound in the Yayoi period.), which indicates that dotaku were not private belongings but property of village communities.
Japanese: 土器や石器と違い、住居跡からの出土はほとんど無く、また銅剣や銅矛など他の銅製品と異なり、墓からの副葬品としての出土例は一度もないため（弥生時代の墓制墳丘墓の周濠部からの出土は一例ある）、個人の持ち物ではなく、村落共同体全体の所有物であったとされている。
English: But a counterargument says that if they were treasures for ritual purposes, they must have been treated in such a way but no marks indicating this are found.
Japanese: しかし、これには反論があり「祭るための宝物ならそれなりの扱いを受けるはずで、そのような施しは見受けられない」ということである。
English: The question is, however, what the 'marks' specifically refer to.
Japanese: だが、この場合の「施し」というものが具体的にどのような痕跡を指すのかが問題である。
English: The second theory says that they were normally buried and, on a ceremonial occasion, dug out and used, but later, less often used due to changes in the ceremonial or religious style, they were left for all in the ground (Seicho MATSUMOTO and others).
Japanese: 平時は地中に埋納し、祭儀等の必要な時に掘り出して使用したが、祭儀方式や信仰の変化により使われなくなり、やがて埋納されたまま忘れ去られたとする説（松本清張等）。
English: Especially, unclearness of the patterns on the 'dotaku to hear,' which is thought to have been created due to a treatment such as polishing, not due to degradation over time in the ground from a burial through to an excavation, possibly shows that they were repeatedly dug out and polished every time a ceremony was held (Makoto SAHARA).
Japanese: 特に「聞く銅鐸」の紋様の不鮮明さは埋納時から発掘までの土中での経年劣化ではなく、磨く等の行為によるものとされており（佐原真）、祭りの度に繰り返し掘り出し磨かれたためという。
English: It is said that in previous times in the southern east Asia area (Vietnam and others, but unknown now), bronze drums were usually buried and, picked up and used in the case of ceremonies and funerals.
Japanese: かつての東南アジア方面（ベトナム等、しかし現在は不明）の銅鼓も日ごろ地中に埋めてあり、祭りの時や葬儀の時取り出して使用していたという。
English: However, the states of a burial need to be still considered: whether the case of discovering over ten dotaku from one site shows such many were buried in accordance with the scale of the 'great happening,' or whether the case of the concurrent burials all over the country show the 'great happening' occurred on a nationwide scale during the Yayoi period.
Japanese: しかし十数個同時に出土する例は「大変事」の規模にあわせたために大量に埋納したのか、全国各地で出土するのは全国規模で弥生時代を通して「大変事」が頻発したのか、等を埋納状況などを踏まえた上で考える必要がある。
English: The fifth is that dotaku were used as an appointment letter instead of mirrors in the times when characters were not established yet.
Japanese: 文字の未だ定まっていない時代に、任命書に代えて鏡ではなく銅鐸を授与したという説。
English: However, it is doubtful in the first place whether such a powerful person or group as gave a mirror for an appointment letter existed in the Japanese islands at that time.
Japanese: だが、そもそも鏡を任命書として与えるような権力者、集団が当時日本列島に存在したかがまず問題である。
English: (In the Kofun period, there appeared to be not a few cases where alliance groups were given mirrors.)
Japanese: （古墳時代には同盟集団に配布したと思しき例が少なからずあるようである。）
English: Also, another critic says that this theory completely lacks a consideration regarding regional differences in the characteristics of dotaku, which probably deprived from differences of the cultural background each local producing group had.
Japanese: また、銅鐸の製造集団の負う文化的背景に由来すると思われる地域的な銅鐸の特徴差について考慮を全く欠いているという批判がある。
English: The sixth is that people hid dotaku in the ground and escaped when a social change took place, such as attacks of a foreign enemy with a significantly different religious background from that of the Japanese island of that time, when dotaku were adored (Takehiko FURUTA).
Japanese: 銅鐸を祭る当時の列島の信仰的背景とは著しく異なる文化を持った外敵が攻めて来た等の社会的な変動が起きた時に、銅鐸の所有者が土中に隠匿して退散したという説（古田武彦等）。
English: However, a counterargument says that if they had hid them in a hurry, various ways of burying would be found but the ways are similar all over the country.
Japanese: しかし、全国的に似たような埋納のされ方なので、慌てて隠したのであればいろいろな埋め方があるはず、という反論がある。
English: On the other hand, there is a theory that the hypothesis that the foreign enemy denied worship of dotaku and forced its local subordinates to abandon dotaku can explain the facts: that some dotaku were found broken, that worship of dotaku rapidly declined in the third century, and that the purpose have not been passed down at all.
Japanese: また、その外敵が銅鐸祭祀を否定する集団で、支配下に置いた地域の住民に銅鐸祭祀を放棄させたと考えれば、銅鐸が壊れた状態で出土することや、三世紀に急速に銅鐸祭祀が廃れたこと、銅鐸の用途が全く伝わっていないことなどに説明が付くという説もある。
English: The seventh theory says that dotaku were disposed of (in a lump if many existed) in the ground because they were not necessary any more due to political social changes (Kageharu MISHINA, Yukio KOBAYASHI and others).
Japanese: 政治的な社会変動により、不要なものとして（多数の場合は一括して）埋納したという説（三品影映・小林行雄等）。
English: It means that when larger groups of people were organized by a new ruler that integrated individual villages of the Yayoi period, changes occurred in the ceremonial style from one of each community to one of a man with absolute power, leading to burial of dotaku that had been used in each village.
Japanese: つまり、弥生時代の個々の村落を統合する新しい支配者が現れる等して人々がより大きな集団を構成する際に、それまでのそれぞれの共同体の祭儀から専制的権力者の祭儀への変化が起き、各々の村落で使われていた銅鐸を埋納したというものである。
English: In that case, it is thought that dotaku were broken in some villages, which can be the reason for excavations of broken dotaku.
Japanese: その際、集落によっては銅鐸を壊す等の行為もあったと思われ、一部の破壊銅鐸の出土はこのような理由によるとする。
English: Also, the social and ceremonial changes here are often associated with a change to the next Kofun period.
Japanese: また、この社会・祭儀の変化とは次の古墳時代への変化のことと関連付けられる事が多い。
English: However, it is dangerous to discuss all dotaku in a single uniform way because the purpose, the storage method and conditions of burial probably varied depending on the sites.
Japanese: しかし、遺跡ごとに用途・保管方法や埋納の事情は異なっていたと考えられるため、すべての銅鐸を一律に論じる事は危険である。
English: There is a theory that dotaku were made by recasting bronze wares imported from mainland China and the Korean Peninsula because a measurement of lead isotope ratio shows nearly same values between bronze wares presumably made in the early Yayoi period and those produced in the Yin (Shang) dynasty and Zhou (Western Zhou) dynasty and also because no bronze wares composed of such lead are seen in other areas or eras.
Japanese: 弥生時代初期とされる青銅器の鉛同位体を測定すると、殷（商）・周（西周）時代の青銅器と鉛同位体の比率などがほぼ一致しており、この鉛は他の地域時代にて青銅器として見られることがないため、中国大陸や朝鮮半島から流入した青銅器等を鋳直して作成されたとする説がある。
English: Because ruins were less often excavated and neither were bronze wares before, there used to a biased distribution where dohoko were found mainly around northern Kyushu while dotaku were discovered in the area between Kinki and Tokai region.
Japanese: かつては遺跡が発掘される事自体が少なく、青銅器の出土量も少なかったため、銅矛は主に北九州周辺、銅鐸は近畿から東海地方にかけての地域で出土するという偏りがあった。
English: When this biased distribution was still predominant, the theory that the island from Chukyo to the west was divided into two parts, 'the dotaku cultural area' and 'the dohoko cultural area,' was not treated as a hypothesis and seriously discussed.
Japanese: そしてこの偏りが絶対であったうちは中京以西の列島を二分する「銅鐸文化圏」と「銅矛文化圏」の存在によるものであると捉えられ、仮定としてではなく真剣に論じられていた時代があった。
English: (There was even a theory that three cultural areas confronted, including Chugoku region as 'the doken cultural area.')
Japanese: （さらに中国地方を「銅剣文化圏」としてこれを加え、三つの文化圏が対立しあっていたとする説もあった。）
English: However, the more cases of excavation of bronze wares there were naturally along with increased excavations of ruins, the more situations where dohoko and doken were found in 'the dotaku cultural area' and where dotaku were discovered in 'the dohoko cultural area' (well-known example: the Yoshinogari Ruins) there were, which proved the hypothesis was not true as it was less and less often discussed.
Japanese: しかし、発掘される遺跡の増加に伴い当然のことながら青銅器の出土例も増え、「銅鐸文化圏」の地域で銅矛や銅剣が、「銅矛文化圏」内で銅鐸が出土するといったこと（特に有名な例が吉野ヶ里での出土）が多くなり、この仮説は成り立たなくなり次第に論じられる事は少なくなった。
English: Batches of materials including 11 Buddhist stole-like pattern dotaku and 3 running water-like pattern dotaku
Japanese: -‐袈裟襷文（けさだすきもん）銅鐸11口、流水文銅鐸3口を含む一括資料。
English: Among 14 dotaku, No. 4 and 5, on which sketches of men and animals were cast, are especially valuable materials.
Japanese: 14口の銅鐸のうち、特に4号銅鐸と5号銅鐸は人物、動物などの略画が鋳出されたもので、資料的に貴重である。
English: National Treasure, excavated in Hikawa Cho, Hikawa County, Shimane Prefecture, possessed by the Agency for Cultural Affairs (maintained by the Shimane Museum of Ancient Izumo and others)
Japanese: -国宝、島根県簸川郡斐川町出土、文化庁所蔵（島根県立古代出雲歴史博物館ほか保管）
English: 358 doken, 16 dohoko and 6 dotaku were excavated from a roof slope.
Japanese: -‐尾根の斜面から銅剣358本、銅矛（どうほこ）16本、銅鐸6口が出土した。
English: They are academically valued in that dotaku mainly excavated in Kinai region, dohoko mainly excavated in northern Kyushu, and doken with a style unique to Izumo district were discovered in one site and also in large numbers.
Japanese: 畿内を中心に出土する銅鐸、北九州を中心に出土する銅矛、出雲地方特有の形式をもつ銅剣が同一遺跡から、しかも大量に出土したという点で学術的価値が高い。
English: Important Cultural Property, possessed by the Shiga Prefectural Azuchi Castle Archaeological Museum, the Tokyo National Museum, the Tatsu-uma Collection of Fine Arts, Yasushiritsu Rekishi Minzoku Shiryokan (the Yasu City History and Folklore Museum) (the Dotaku Museum) and others
Japanese: -重要文化財、滋賀県立安土城考古博物館、東京国立博物館、辰馬考古資料館、野洲市立歴史民俗資料館（銅鐸博物館）ほか所蔵
English: In Mt. Oiwa in Koshinohara, Yasu City, Shiga Prefecture, 14 dotaku were excavated in 1881 and 10 dotaku in 1962.
Japanese: -‐滋賀県野洲市小篠原大岩山から1881年（明治14年）に14口、1962年（昭和37年）に10口出土した銅鐸群。
English: One of two possessed by the Tokyo National Museum is 135 centimeters in height, the biggest dotaku in Japan.
Japanese: 東京国立博物館所蔵の2口のうちの1口は高さ135センチの日本最大の銅鐸である。
English: National Treasure, excavated in Unnan City, Shimane Prefecture (old Kamo Cho, Ohara County [Shimane Prefecture]), possessed by the Agency for Cultural Affairs (maintained by the Shimane Museum of Ancient Izumo)
Japanese: -国宝、島根県雲南市（旧大原郡加茂町(島根県)）出土、文化庁所蔵（島根県立古代出雲歴史博物館保管）
English: 39 dotaku, the most from one site in Japan, were discovered in 1996.
Japanese: -‐1996年（平成8年）に発見されたもので、1つの遺跡からの出土例としては日本最多の39口が出土した。
English: Land-tax reform refers to the tax system reform conducted by the Meiji Government in 1873.
Japanese: 地租改正（ちそかいせい）とは、に明治政府が行った租税制度改革である。
English: By this reform the right of private ownership of land was established for the first time in Japan; for this reason this land-tax reform had the aspect of the land system reform.
Japanese: また、この改革により日本にはじめて土地に対する私的所有権が確立したことから、地租改正は土地制度改革としての側面を有している。
English: The origin of land-tax goes back to 'So' of 'Soyocho system' (a tax system, corvee), the tax system which the Japanese nation under the ritsuryo codes, established through Taika no Kaishin (Great Reformation of the Taika Era) applied imitating Tang Dynasty.
Japanese: 地租の由来は、大化の改新により成立した律令国家が、唐に倣って採用した租税制度である「租庸調」のうちの「租」にさかのぼる。
English: Through Taiko-kenchi (the land survey by Hideyoshi TOYOTOMI) production capacity of lands was indicated by (crop) yield (production volume of brown (unpolished) rice) and depending on the yield, nengu (land tax) was levied.
Japanese: 豊臣秀吉の行った太閤検地により、土地の生産力を石高（玄米の生産量）であらわし、その石高に応じて年貢を課すこととされた。
English: And on a cadastral register, direct cultivators on lands were registered and they were made to be persons in charge of tax burden.
Japanese: また、検地帳に土地の直接耕作者を登録し、その者を租税負担の責任者とした。
English: The base of taxation of land-tax was crop yields and the yields were collected from the farmers, direct cultivators (payment in kind).
Japanese: 地租は収穫量を今日でいう課税標準とし、直接に耕作者である百姓からその生産物をもって徴収された（物納）。
English: From the beginning of the Meiji period officials in the Okurasho (the Ministry of Finance) and the Minbusho (the Ministry of Civil Affairs) were investigating into the implementation of the new tax system in which all the land would be levied and in which the government would make people pay in cash a fixed amount of tax.
Japanese: 明治初期から大蔵省や民部省では、全ての土地に賦課して一定の額を金納させる新しい税制である地租の導入が検討されていた。
English: In 1870 Takahira KANDA also submitted 'A Proposal for Land-Tax Reform'; in the proposal he suggested to correct inequality in taxes among domains and make a fair tax system.
Japanese: また、神田孝平も、に「田租改革建議」を提出して各藩ごとの税の不均衡を正して公正な税制にするための貢租改革が提案されていた。
English: However, this proposal was not put into practice because there were arguments for and against within the government; the main reasons for the opposition lied in that at that time it was believed that the authority to impose land tax or not lied in the feudal lords such as daimyo and that it was necessary to conduct a large scale land survey replacing the existing nationwide land survey before getting into the land-tax reform.
Japanese: だが、土地の賦課の是非は大名などの領主の権限と考えられていたこと、従来の検地に代わる大規模な測量の必要性があることから、政府内でも賛否両論があってまとまらなかった。
English: However, Haihan-chiken (abolition of feudal domains and establishment of prefectures) was done in 1871 and landlords in Japan were cleared away and a big reason of objection disappeared.
Japanese: だが、、に廃藩置県が行われると、日本からは領主が一掃される形となり、反対論の大きな理由が失われた。
English: In the September of the same year the Ministry of Finance created the document titled 'To Seiin: On the matters of the abolition of the ban on trading and selling of farmland and establishing the tax collection system based on percentage' and submitted it to Dajokan Seiin, the Main Office of the preconstitutional Meiji government that became the Cabinet later, for approval; subsequently the ban on trading and selling of farmland was abolished by the government and the implementation of the land-tax reform was officially concluded as the policy of the Meiji government and the governent quickly made preparation for the enforcement of the reform.
Japanese: 同年9月「地所売買放禁分一収税施設之儀正院伺」が大蔵省によって作成され、田畠永代売買禁止令の廃止とともに地租改正の実施が明治政府の方針として正式に決定されその準備が急がれたのである。
English: In July 28, 1873, the Meiji government promulgated the Ordinance of Dajokan No.272 which consisted of the Land Tax Reform Law (made up of an imperial edict and one article stating the land tax will be 3% of the cash value of the land) and the regulation of land-tax reform in which concrete rules were laid down; in the following year the government started the land-tax reform.
Japanese: 7月28日に地租改正法（上諭と地代の3％を地租とする旨を記載した1ヶ条で構成）と具体的な規定を定めた地租改正条例などから成る太政官布告第272号が制定され、明治政府は翌年から地租改正に着手した。
English: The government initially ordered individual farmers to report details on their land because the government was concerned about farmers' objection on the nationwide land survey.
Japanese: 政府は当初、検地が農民からの反発を受けることを懸念し、農民からの自己申告主義を採った。
English: That is, the government adopted the method in which farmers to measure the plots of their land themselves, calculate their yield, and submit the results to local tax officials and the local officials were to examine the reports based on the previous examples described in the instruction book and upon the completion of this inspection, the local office was to issue the new land certificate.
Japanese: すなわち、農民自らが地押丈量を行い、面積・収量を算出し、地方庁は地方官心得書の検査例に基づいて点検し、これを経て地方庁が地券（改正地券）を発行するかたちをとった。
English: However, it became clear that it was difficult for the government to reach the goal of collecting land tax uniformly and fairly throughout the country and that the result of the land-tax reform of 1874 made the government know that it was difficult for the government to secure the amount of land tax it had aimed at.
Japanese: しかしこの方法では、全国一律公平の租税を徴収する目的は達しがたく、また、の改租結果から、目標の租税額が確保できそうにないことが明らかとなった。
English: In addition, the problem of 'dividing the Ministry of Finance' cast a shadow into the land-tax reform; that is, the organization responsible for the land survey and the organization responsible for calculating amount of tax were separated owing to the establishing of the Ministry of Home Affairs; this split was the product of the political dispute.
Japanese: また、政府高官間の政争の産物である「大蔵省分割問題」も影を落としていた（内務省_(日本)設置による測量機構と税額算定機構の分離）。
English: For this reason, the government founded the Land Tax Bureau between the Ministry of Home Affairs and the Ministry of Finace in1875 and changed its policy to moving agressively for advancing the land-tax reform centering on the newly created Land Tax Reform Bureau (No. 32 of the Transmittal of Dajokan [Grand Council of State] of 1875).
Japanese: このため政府は、、に内務省及び大蔵省の両省間に地租改正事務局を設置し、これを中心として改租を強力に進めるよう方針転換した（明治8年太政官達第38号）。
English: In this aggressive approach, each prefectural government made the average yield per tan that the Land Tax Reform Bureau figured out beforehand be the absolute condition of assessment and in case the reported amount was under the average tan that the Land Tax Reform Bureau figured out, each prefecture denied the reported value of the land, of which farmers assessed with their own labor and expenses and made the value of the land change forcibly; for this reason, including the Ise Revolt large scale riots erupted frequently in various places.
Japanese: このなかで、府県庁は地租改正事務局があらかじめ見当をつけた平均反収を絶対的な査定条件とし、申告額がこれに達しない場合は、農民が自らの労力と費用をかけて算定した地価を否定し強圧的に変更させたことから、伊勢暴動をはじめとした大規模な暴動が各地で頻発した。
English: (Peasant revolts against the land-tax reform) In response to these revolts, the governments decided to lower the land-tax rate from 3 percent to 2.5 percent.
Japanese: （地租改正反対一揆）これをうけて政府は、1月に、地租を100分の3から100分の2.5に減額することを決定した。
English: The hardline stance of the government continued through 1878; but the strict stance was gradually eased as the government was able to have the prospect of receiving revenue from tax and the work of reformation of arable land and the residential land was completed in 1880.
Japanese: その後政府の強硬姿勢は、頃まで続いたが、税収の見込みがつくようになると徐々に緩和されていき、に耕地宅地の改正作業が完了した。
English: As mentioned before, koso until Edo period was rice by the system of payment in kind and the producers were tax debtors.
Japanese: 前述のとおり、江戸時代までの貢租は米による物納制度であり、あくまで生産者が納税義務者であった。
English: These systems were revised to nationally uniform tax levy system where landowners paid money according to the land value through land-tax reform.
Japanese: このような制度を、地租改正により、土地の価値に見合った金銭を所有者に納めさせる全国統一の課税制度に改めたのである。
English: In the new land-tax system, the system of imposing taxes on each village within the local community as a unit of taxation was abolished and the taxation was to be made to individual unit of land.
Japanese: 村単位とする賦課体系を廃して、個別の土地単位で賦課を行うこととした。
English: The tax rate was calculated with a fixed rate to the value of the land; the rate was 3%; in deciding this percentage, the Meiji government figured out with 'the goal of receiving the tax revenue which was not below that of the Edo Shogunate received.'
Japanese: 税率を地価に対する一定率（3％：「旧来ノ歳入ヲ減ゼザルヲ目的」として算定）とした。
English: Instead of cultivators, by ensuring through the issuing of certificate of land title, the landowners (landlords) were made to be tax debtors.
Japanese: 耕作者ではなく、地券の発行により確認された土地所有者（地主）を納税義務者とした。
English: By specifying a certain tax rate for land price, tax revenue did not fluctuate by the crop yields of agricultural crops like before and the government could secure stable tax revenue.
Japanese: 税率を地価に対する一定率とすることにより、従前のように農作物の豊凶により税収が変動することなく、政府は安定した収入を確保することができるようになった。
English: To be more precise, it can be said that the risk of price fluctuation of agricultural crops was passed on to farmers from the government.
Japanese: 具体的には、農作物の価格変動リスクを、政府から農民へ転嫁したものといえる。
English: Furthermore, by the policy of 'the tax revenue will be not be below that of the tax revenue that the Edo Shogunate received,' the high tax rate of 3% was calculated; upon hearing this high tax rate, Takayoshi KIDO opposed the rate up to the last minute saying that the rate will drive the farmers into the more dire situation than they faced under the Edo Shogunate government; yet he belonged to people who promoted land-tax reform actively.
Japanese: しかも、「旧来の歳入を減じない」という方針によって3％という高額な税率が算定されたのである（なお、地租改正の推進派であった木戸孝允はこの高税率を聞くと、農民を幕藩体制よりも酷い状況に追い込むものだとして最後まで反対している）。
English: In terms of the consequence, this high tax rate resulted in increasing the burden of majority of the farmers; therefore, peasant revolts against the land-tax reform erupted including the Ise Revolt, Makabe Revolt; the part of the reason these revolts occurred lied in that the government virtually confiscated common land (iriaichi) from which the government could not expect to receive taxes; these revolts gave influence to the Jiyu MInken Undo (Movement for Liberty and People's Right).
Japanese: これは結果的には大多数の農民の負担を高めることにつながり、また土地の所有者がおらず納税が困難な入会地が事実上、政府に没収されたことなどから伊勢暴動、真壁暴動など一揆（地租改正反対一揆）が頻発し、自由民権運動へ影響を与えた。
English: For this reason, the government lowered the tax rate from 3% to 2.5% as mentioned earlier and it was Toshimichi OKUBO who advanced his opinion on lowering the rate to the government because he was afraid of the collusion of the revolts of samurai or ancestors of samurai and peasants' revolts.
Japanese: このため、士族反乱と農民一揆の結合を恐れた大久保利通の意見で、前述のとおり、に税率が2.5％に引き下げられた。
English: The issuing of certificates of land titles led to recognition of private landownership.
Japanese: 地券の発行により、個人に対する土地の私的所有が認められることとなった。