It was in the 10th century when the system to undertake an actual tax collection by kokushi (provincial governors) was established, and accordingly, imperial households, high court nobles and guji financially depended upon 'shinno' (gifts) from the kokushi.
10世紀になると国司による徴税請負体制が確立し、皇室や上流貴族、官司はこうした国司からの進納に依存するところが大きくなる。