As the limitation of people-based governance/tax collection under the Ritsuryo system became clear in the late 9th century, policy changes, such as substantial delegation of authority to local administrative bodies and the switch from the principle of people-based governance to the principle of tax on land, were implemented in early 10th century.
9世紀後期に至って律令制的な人民支配・租税収取に限界が生じたため、10世紀初頭より、地方政治への大幅な統治委任や個別人身支配から土地課税原則への方針転換が進められた。