Based on this concept, it can be said that the late dynastic nation system was established corresponding to the start of national taxation (for example, Ikkoku heikinyaku [taxes and labor uniformly imposed on shoen [manor] and kokugaryo [provincial land] in a province).
この考えによると、後期王朝国家は全国的な租税賦課（一国平均役など）を契機として成立した。