In the later Heian period, the system of "nengu" (land tax), "kuji" (public duties/temporary taxes), and "bueki" (compulsory service) was established, and their imposition was done per "myoden" (the farming land that served as the unit of taxation and labor-enforcement in those days).
平安時代後期に成立した年貢・公事・夫役を徴収するために、名田単位でそれらの賦課が行われていた。