Building a Modern Nation in a Fantasy World - Chapter 40 - : Implementation of the New Tax System

In this world, orphans or just anyone without any hope for this world can apply to become a “walking target”. Their sole purpose is to be a practicing dummy for the students of the sect who train to become “Demon Hunters”. These students need “walking targets” to test their training on living, walking beings of flesh and blood.
In exchange, they will be provided with food & shelter.
Their existence value is lower than a slave, but if they manage to survive a few years they can receive a life long pension.

Xiao Han is such a “walking target”. One time he witnessed a powerful Demon Hunter disposing a demon. When the demon died, a fragment of the demon that managed to escape entered Xiao Han’s heart. No one saw that, and even Xiao Han himself only felt some discomfort for an instant.

But that thing in his heart soon gave Xiao Han visions, and the first one is of a cultivation method which allows Xiao Han to absorb damage to enhance his body. A perfect cultivation method for a “walking target”.

- Description from Novelupdates

"Your bed is cold," spoke a voice in the room that had her eyes go wide in fear. Nervously, she turned around, gulping softly to see a shadow on her bed as if someone laid down there. The man who had been lying down sat up emerging out from the shadows where he had been waiting for her.

I do not own this imageHe was a swordsman beyond compare—cold, calculating, and relentless. A man who chased power not for glory, but to break the fate forced upon him. Betrayed in his final battle, he died with his blade in hand... only to awaken in a world not his own.Now reborn in the world of High School DxD, Nero carries with him a mysterious System that allows him to defy logic:— Steal and evolve Sacred Gears— Accept world-altering quests— Access a store that sells power itself— And shatter the limits of every universe he entersWith the power of his Void-Forged Blade and a will forged in war, Nero walks among Devils, Angels, and Fallen—but he kneels to none.As he joins Kuoh Academy, crosses paths with Rias Gremory and her peerage, and uncovers the secrets of the multiverse, one thing becomes clear:This world, and every world after it, will tremble beneath his blade.

Hyde arrives in a doomed world with nothing but his body and fragmented knowledge of the future from a game he once played. He has no grand ambition—why try to save a world already destined to fall? Survival is enough.That is, until he discovers his sister is also transported into that world.However, only he hears the Melody of Nightingale and receives the power to survive.[You have established a connection with The Forgotten Hollow.]Awakening as a Resonant—an elite group with supernatural abilities—he is thrust into a conflict between two worlds. Armed with the authority of space and time, he vows to protect his powerless sister at all cost, even if he has to fight against the Mirage creatures, other Resonants, or even Gods themselves.