The Koden kanmotsu rippo (the law fixing the tax rate of Kanmotsu) fixed the tax rate of the Kanmotsu at 'Danbetsu santo' (54 lit. of rice per 10a) in the mid 11th century, by which Kanmotsu increasingly assumed the characteristics of land tax.
11世紀中期には官物の税率が公田官物率法により「段別三斗」に固定化され土地税としての性質が強まった。