As strengthening the authority of the head of kokushi, who were responsible for local administration, was required in order to maintain the above system, a big transfer of authority from the central government to the head of kokushi was made in the mid-10th century concerning tax collection and military police.
名体制を確立するため、現地支配に当たる国司の筆頭者の権限強化が求められるようになり、10世紀中頃には租税収取・軍事警察などの分野で中央政府から現地赴任筆頭国司への大幅な権限委譲が行われた。