In spite of the custom that "Shoso" (warehouse) was established in the site of Kokufu, most Shoso in the local area were established at "Gunke" (municipal government office in a county) in the Nara period, because the county played an important role in collecting taxes.
国府には正倉が付属するが、奈良時代には徴税実務上郡の重要性が大きく、地方の正倉は大部分郡家にあった。