However, since such precedents could have been merely a personal agreements between the kokushi and tato fumyo, a new zuryo could ignore the precedent made by his predecessor to impose a prescribed tax to the tato fumyo.
しかしこの先例は、国司・田堵負名の間の個人的な約定であるともいえたため、新たに赴任した受領が前任者の先例を無視して、規定どおりの租税を田堵負名らに賦課することもあった。