Kokushi who were given great authority established, with the aim of demonstrating their executive power and strengthening administrative function, various organs at kokuga (provincial government offices), including mandokoro (administrative board), kumonjo (administration office), tadokoro, zeidokoro (tax office) and kebiishi dokoro (police and judicial office) etc.
強力な権限を獲得した国司は、国内に自らの行政権をあまねく及ぼすため、行政機能の強化を目的として、国衙に政所（公文所）・田所・税所・検非違使所などの機関を設置した。