In the line of kokushi ukeoi, kokushi imposed taxation such as kanmotsu (tribute goods paid as taxes or tithes), zatsueki (odd-job tasks) and so on to tato (cultivators, powerful farmers) since last half of the 10th century.
国司請負の流れの中で、10世紀後半ごろから国司は田堵（有力農民層のこと）へ官物や雑役などの租税を賦課していった。