In the Engi era, however, kokuga in various provinces shifted the system from the conventional direct control over koden (field administered directly by a ruler, such as kubunden or joden) in the territory to a new system in which the koden was divided into units called myo, and the administration of each myo was contracted out to tato that was called 'rich class' in those days.
しかし、延喜年間になると諸国の国衙はそれまでの国内公田（口分田・乗田など）の直接支配から、その公田を名（みょう）という単位に分割し、それぞれの名の経営を当時「富豪の輩」と呼ばれていた田堵に請け負わせる体制に移行した。