
One `koku` was generally viewed as the equivalent of enough rice to feed one person for a year. The amount taxation was not based on the actual quantity of rice harvested{Called}, but was assessed based on the quality and size of the land. The system was used to value the incomes of daimyo, or feudal rulers, as well as to value the homes and fie.....
Found on
http://en.wikipedia.org/wiki/Kokudaka

(from the article `Japan`) ...had developed since the Kamakura period were now clarified. The former shen system of complex landholding had been obliterated by Sengoku daimyo. ...
Found on
http://www.britannica.com/eb/a-z/k/44

The value of a holding expressed in koku of rice.
Found on
http://www.samurai-archives.com/vocab.html
No exact match found.