When the Engi no chi (Reign of the Emperor Daigo), the last attempt for reviving the Ritsuryo system led by the Emperor Daigo and FUJIWARA no Tokihira during the period from the end of the 9th century to the early 10th century, ended in failure, the emperor Suzaku, his successor, and FUJIWARA no Tadahira made a bold policy change from the principle of people-based governance to that of tax on land.
9世紀末～10世紀初年に醍醐天皇及び藤原時平が主導した律令制復活の最後の試みである延喜の治が失敗に終わると、次代の朱雀天皇及び藤原忠平は、個別人身支配を基調とする体制から土地課税基調の体制へと大きな政策転回を行った。