However, as the the Ritsuryo system lost touch with reality, the government changed its policy from an individual-based ruling system, which was the base of the the Ritsuryo system to a land-based ruling system in order to secure tax revenue from the end of the 9th century to the beginning of the 10th century.
しかし、律令制と現実の乖離が大きくなっていき、9世紀末～10世紀初頭ごろ、政府は税収を確保するため、律令制の基本だった人別支配体制を改め、土地を対象に課税する支配体制へと大きく方針転換した。