It is contemplated that the reason why kokushi kasei joso disappeared around that time was because koden kanmotsu rippo restricted kokushi's right to collect tax and conflicts of interest between kokushi and gunji/tato fumyo were resolved.
国司苛政上訴がこの時期までに消滅したのは、公田官物率法が国司の課税権限を抑制し、郡司・田堵負名層との利害関係が解消されたからだとされている。