It is generally considered that at the beginning of the Baku-han regime the socalled Kokudaka system, under which rice had to be paid as landtax, promoted more and more arable lands to be turned into rice fields. Closer examination, however, reveals that the Todai (_??__??_) per one paddy field was to be raised in order to collect more taxes. The author, in this article, intends to analyze the character of the "Villages" under the Baku-han regime through the investigation of this Todai and its function in history.
While it has so far been understood that the Todai meant an expression of rice output per one tan (_??_) at the time of the survey, the author has found out that the real rice output was far greater even at that time. The so-called 40 per-cent tax system was, it has also been proved, imposed on this real output. The Muradaka (_??__??_), the sum total of the Todai, was the greatest annual tax that the feudal lord could impose on the farmers, whether it could really be put into practice or not. The feudal lord's principle was "the more tax income, the better." Under such government of his, as a matter of course, the farmers of the "Villages" tried lawfully to leave the "Villages" and came to organize their own communities or living quarters.
The Genroku-Period(_??__??__??__??_)involves the birth of a new period characterized by such actions or behaviours on the side of the farmers.

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