In the following year, Kugaito (rice as local source of revenue) was established with the fund diverted from shozei; 4 hundred thousand bunches from Taigoku (major provinces), 3 hundred thousand bunches from jogoku (second-biggest provinces next to Taigoku), 2 hundred thousand bunches from chugoku (middle sized provinces) and 1 hundred thousand bunches from gekoku (minor provinces), thus, suiko which was supposed to be allotted to kokushi's salary began to be set separately from shozei.
続いてその翌年には、大国40万束・上国30万束・中国20万束・下国10万束を正税から割いて公廨稲が設置され、国司らの給与などにあてる出挙が正税とは別個に開始された。