In the process of contracting out the myoden administration to tato fumyo by kokuga, the conditions, such as the rate and the item of taxation imposed on each myoden, became varied based on the situation in each area.
国衙が名田経営を田堵負名に請け負わせていく中で、地域の実情に合わせて各名田ごとに税率や税目などに差異も生まれていった。