The kokushi reorganized the kokugaryo (public fields administered directly by a ruler) in the province into the myoden (rice field lots in charge of a nominal holder), and by entrusting the myoden and tax management to the newly-influential wealthy class, they ensured the collection of taxes.
国司は、国内の国衙領（公田）を名田へ再編成し、当時台頭していた富豪層へ名田の経営と租税徴収を請け負わせることで、租税を確実に収取するようになっていった。