Some peasants, handen (allotted farmland) farmers, old gunji (a district officer) families, and local kokushi (a provincial governor) scions of that time started to form a wealthy class called tato, and they gained riches by suiko (rice loans in ancient Japan that had to be repaid after the autumn harvest at a substantial rate of interest) and farming activities.
当時の百姓・班田農民や古来の郡司一族、土着国司子弟の中には、出挙や営田活動により富を蓄積する富豪層が現れており、田堵（たと）と呼ばれていた。