The vice-minister of finance , kaoru inoue handled the issue of the stipend reform on behalf of the minister of finance , toshimichi okubo , and he suggested a drastic reform plan while he was proceeding a land-tax reform . 大蔵卿大久保利通に代わり次官大輔の井上馨が担当し、地租改正と平行して井上は急進的な改革を提言する。
Inoue ' s reform plan was reported by the junior assistant minister of finance , kiyonari yoshida to okubo and the vice-minister of industry , hirobumi ito , but tomomi iwakura and takayoshi kido did not agree with ito ' s plan because it was too drastic , and they ended discussion on his plan . 井上の改革案は大蔵少輔吉田清成を派遣して使節団に参加している大久保や工部省大輔の伊藤博文に報告を行うが、急進的な改革案に対し岩倉具視や木戸孝允らは難色を示し、審議は打ち切られる。