| In some cities, the rights on land were so complicated that it was impossible to determine who should bear the burden, and instead, a new tax system of the city seems to have been introduced. |
また一部都市では、錯綜する土地権利ゆえ賦課者が確定できず、地子に代わる新しい都市税制を導入したとみられる場所もある。 |