In the dynastic nation-state, the tato and fumyo class who organized people and collected tax from them were the only people the state found it necessary to control, and were thus hyakusho.
王朝国家においては国家が把握する必要を感じたのは民を組織編制して税を請け負う田堵負名層だけとなり、それがすなわち百姓となった。