In this way, rice fields which remained to the kokushi turned into de facto national estates (owned by the imperial court or the kuge [imperial] regime), and the 'ingu bunkoku sei' (provincial allotment system) and the 'chigyokoku seido' (possessory provinces system) were established on the basis of such national estates.
こうした中で国司側に残された田地も国衙領として実質上は国家（朝廷及び公家政権）の荘園となり、これを基礎とした院宮分国・知行国制度も確立された。