This system became the basis of the taxation system from the court government to the early military government, and was also used as the taxation standard for Ikkoku heikinyaku (taxes and labor uniformly imposed on shoen and kokugaryoi (provincial land) in a province.
この制度は王朝国家から初期武家政権に至るまでの税制の基本となり、一国平均役などの賦課基準としても用いられていた。