Later the Imperial government came up with the reform ideas of stopping a part of the nenryo betsuno sokoku and transfering it to fudokoku; however, there was no effect; in 964 a new rule, Shini Fudokokusei was introduced, determining that the source of fudokoku should be a new tax substituting rice field tax, but the central government left the execution and management of this new rule to the officials in provinces; therefore, it seems to have come to an end before anything was done there.
その後も年料別納租穀の一部停止と不動穀への転用などの再建策が出されたが効果は無く、康保元年（964年）には令制国に対して不動穀の財源を田租に代わる税より賄うとする新委不動穀制（しんいふどうこくせい）が導入されるが、その実施と管理を令制国側に一任したために、現地ではほとんど実施されずに終わったとみられる。