The Zuryo was entitled to control over his own province at their own discretion, allowing them to collect taxes strictly from Gunji (local magistrates), Tato, Fumyo (tiller of the public rice field), and farmers.
受領は、自らの判断で国内支配することが許されたため、郡司・田堵・負名・百姓層から苛烈な収奪をすることが可能となった。