According to the principle of Kochi Komin sei, the Imperial Court allotted kubunden (the farm land given to each farmer in the Ritsuryo system) to people and imposed on them an obligation to pay land taxes.
公地公民の原則に従って、朝廷は班田収授法に基づき人民へ口分田を与え、租税を納める義務を課した。