The government established the system of rule (known as myo taisei) aimed at ensuring the collection of tax revenues by reorganizing government land (public farmland) into units called myoden and by hiring influential farmers called tato, who had accumulated considerable wealth during the period, to manage the myoden.
それは、国衙が支配する土地（公田）を名田（みょうでん）という単位に再編し、当時、経済力をつけていた田堵と呼ばれる富豪層（有力百姓層）に名田経営を請け負わせることで、租税収入を確保する体制（名体制という。）であった。