1982 Volume 45 Issue 4 Pages 213-229
The subject of Meiji new government was put the finance of the state on a firmbasis. For this finance, the amendment of land tax was thought by the Ministry of Finance tax dormitory. The land with precincts of shrines and temples was exempled from the taxation for unfinished disposition on state land. The problem was to determine the owner of privated land and to deliver title deed. The tax dormitory hand reserved the title deed issue as no tax land for the precincts provisionally. The fact was selected the famous of shrines and temples to recognize as park.
In this purpose, “The matter of parks establishhment” the Cabinet Proclamation No.16. 1873 was the starting point of first administrative confirmation.
Parks were established in conformity with the Cabinet proclamation, but the administrative measure was uncertain for the park establishment. The thought of the tax dormitory for park