However, as described above, around the 10th century a system was established for levying tax on myoden or, in other words, on land (this system was known as the myo taisei).
しかし、10世紀ごろになると、上記のように名田、すなわち土地を対象に租税賦課する体制が確立したのである（この体制を名体制（みょうたいせい）という）。