John Fairbairn wrote:
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John Fairbairn can correct me, but the oldest known description of weiqi suggests stone counting, while the oldest existing scored game records appear to have used territory scoring with a group tax.
I'm not sure I can. Rules bore me. What I can say is that, for those who have GoGoD's New in Go (which, I think, comes with the GoGoD database) GoGoD published, at Chen Zuyuan's request, our English version of a paper of his on the history of go rules. Most of the answers are in there.
Chen is the world's premier rules researcher, not least because he can read all the old texts. He has continued his research, and one later item is a major book on cyclic kos. A further huge addition to the go canon is a joint work last year with pro Li Zhe which shows that Chinese go theory was far more advanced than previously thought even in China. And since it predated by a very long time anything written down in Japan, it was presumably well in advance of Japanese theory. Whoever did the PR job for Japanese go was the kind of guy that it looks like President Trump might now need.
Chen makes the reasonable assumption that the group tax was originally a feature of stone scoring, and was carried over to territory scoring when that change occurred, at some point before the time of existing scored game records. If you start with territory scoring, it is far from obvious how you get a group tax, nor is it obvious why a dead stone counts as one point of "territory". But if you start, as Berlekamp did in the '80s, with no pass go, the group tax is an obvious feature of territory scoring, and I later showed that, from that standpoint, dead stones are part of the definition of territory.

To derive something like modern Japanese and Korean territory scoring, Berlekamp had to go to some trouble to eliminate the group tax.
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What I can add, peripherally, is that there is no actual evidence that group tax was ever used in Japan.
Before Davies came up with the terms,
territory scoring and
area scoring, territory scoring was informally called Japanese scoring and area scoring was informally called Chinese scoring. Not exactly correctly in either case.

We have ancient Chinese game records that appear to use territory scoring with a group tax, but no such Japanese game records with a group tax. If the group tax was dropped from weiqi before Japan inherited it from China, then it was not used in Japan, but if the group tax was still part of the rules in China, then it is very likely that it was inherited by the Japanese. But there is no direct evidence either way.
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The Japanese term for group tax is kirichin (cutting tax) but this was a term made up by Japanese go researchers. They also were the ones who decided to call the rules they originally inherited from Tang China "Japanese rules" (and the two stages of more recent Chinese rules were dubbed Primary and Secondary Chinese rules, the latter being the version with group tax removed). They freely acknowledge the misnomer, but it did at least reflect modern practice. However, when they talk about Tang rules, they specifically call those "Japanese rules with group tax" (切り賃つき日本)ルール), but given they accept the misnomer that really means "very old Chinese rules with group tax".
With the understanding that very old Chinese rules counted territory, dead stones, and prisoners.
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The only element of Japanese play that hints at group tax is the rule about not counting points surrounded in a seki, but that can be twisted to support any inside in any argument. The usual cop-out is to refer to Primitive Rules, which nobody actually knows
Well, if they adopted the very old Chinese rules as we know them, the group tax would have applied to certain points of territory in seki. It is easier to tell a story of how the rule about not counting territory in seki arose from the group tax than to tell a story of how it arose de novo. No copout is necessary.
But yes, we do not know where or when territory scoring dropped the group tax, or how the special rule for seki arose.
