Abolition of feudal clans changed the system for stipend payments (hereditary stipends and bonuses) paid to peers and descendants of samurai, now to be paid entirely from State coffer, significantly increasing payment amounts of stipends paid from national treasury. As a measure to reduce stipend payments, in December, 1873, Meiji government decided to provide a job landing grant to those who earn less than 100 koku in stipend (18000 liters of rice) and who volunteer to give up stipends. Half of the grant is paid in cash according to the amount of stipend and the remaining half, by a government certificate for a stipend. This is sample of government certificate for stipend submitted by Ministry of Finance to Grand Council of State. "Kobun Fuzoku no Zu" (Picutures and charts affiliated with Kobun Roku )containing this illustration were designated an as National Important Cultural Properties of Japan in the 10th year of Heisei(1998) together with "Kobunroku" (Compiled Records of the Grand Council of State)