Since land stewards often failed to pay agreed amounts of taxes to manorial lords or imperial officials even under this subcontract system, some manors and imperial territories were divided between land stewards and manorial lords or imperial officials.
それでも荘園領主・国司へ約束額を納入しない地頭がいたため、荘園・公領の領域自体を地頭と領主・国司で折半する中分（ちゅうぶん）が行われることもあった。