In addition, the kokuga side found it more efficient to collect the tax through a small number of tato farmers, who owned a great amount of movable assets as well as many subordinate people and managed a large-sized farm which was expected to bring stable management, than to collect the tax from many peasants who only had small-sized unstable farm management.
また国衙の側も経営の不安定な小規模経営の多数の百姓から収取するより、多くの動産資本と隷属民を蓄積し、安定した経営が見込める大規模経営者たる少数の田堵から収取することに効率性を見出した。