There were instances in which the different tax rate and tax items were decided for each myoden depending on the local conditions; such cases came to be accepted as "precedents" between the kokushi and the tato fumyo (cultivator/tax manager).
各地域の実情に合わせて、各名田ごとに異なる税率・税目などが設定されることがあり、これは「先例」として各国司と田堵負名の間で固定化しつつあった。