Tato fumyo was under the obligation to distribute taxes and assignments, such as kanmotsu (tribute goods paid as taxes or tithes) and zoyaku (odd-jobs tasks) to the kokuga in exchange for holding a commission from the kokuga to administrate each myo.
田堵負名は、名経営を国衙から委任される代わりに、官物・雑役などの租税・課役を国衙へ進納する義務を負った。