jintozei (primitive taxes which were imposed individually ) were the core financial resources in the tax system of japan until around the 10th century , when the taxation system was converted from an individual tax imposition system to a land tax imposition system: this conversion was triggered by the collapse of the system of complete state ownership of land and citizens , after the managing system based on the family register and keicho (the yearly tax registers ) had collapsed . 日本の税体系は，10世紀頃の籍帳支配崩壊に伴う公地公民制の崩壊をうけて，課税が個別的人身賦課方式から土地賦課方式へ転換されるまで，人頭税を財源の中心とするものであった。
