Although gun (counties) were provided within each province, there is a controversy (called "Gun-pyo ronso") among some experts about that such a county was called not only "gun" but also "koori" in the Taika era.
国の下に置かれるのが郡だが、大化当時は評（こおり）とも呼ばれていたと、専門家らの間に論争がある（「郡評論争」）。