However, in the tenth century, the collection standards for Kanmotsu were still decided by the Kokurei (provincial law) in each Ritsuryo province and it was collected in the form of rice grain (kanto [rice grain owned by the government]) and rice (kanmai [rice owned by the government]), silk, and cloth, but in actuality was decided by each Kokushi (officer in local government).
ただし、10世紀においてはまだ官物の徴収基準がそれぞれの令制国の国例に定められて稲穀（官稲（かんとう））や米（官米（かんまい））、絹、布などの形で徴収されていたが、実際にはそれぞれの国司によって定められていた。