After the Riso-fumyo system was switched to the Fumyo system (local tax manager system), the tax was comprehensively imposed on lands as Kanmotsu (tribute paid as taxes), instead of Shozei and Ku-Suiko, both of which were regarded as the official land taxes.
延喜年間に里倉負名体制は負名体制に移行し、公的租税としての正税及び公出挙に代わり官物として一括して土地に賦課する方式となった。