A class of samurai who had come from Johei Tengyo kunkosha (people who distinguishably served in the Johei and Tengyo War) or their descendants were also a Tato-fumyo (cultivator/tax manager), a rice field manager.
平安時代中期に承平天慶勲功者やその子孫の中から登場した武士階層は、田堵負名、すなわち田地経営者としての側面も持っていた。