The Kokushi (officers of local government) struggled to collect Fukomotsu and Shozeimotsu and had to set Benbojo (places that were designated for convenience) within their province and used the crops collected in these fields to pay the taxes.
国司は封戸物・正税物の調達に苦しみ、やむを得ず国内の土地に便補所（べんぽしょ、便宜上それに当てる場所）を設定して、そこから上がる官物で肩代わりさせるようになった。