In the early 10th century, Koden was reorganized into the base for taxing called Myoden (rice field lots managed by a nominal holder) and the system called Myo-system, under which local wealthy peasants (Tato (cultivators)/Fumyoso (tiller of the public rice field)) were responsible for the management of Myoden as well as land tax payment, was established.
10世紀初頭頃から、公田は名田と呼ばれる租税収取の基礎単位へ編成され、現地の富豪層（田堵・負名層）が名田経営と租税納入を請け負うという名体制が形成されていった。