It is not clear, despite the various theories, about its connection to gunto (rice stored in a county) that used to belong to kori (provincial administrative organization), and the relation to miyake (a governing system in Yamato sovereignty [the ancient Japan sovereignty]) that was older than the first, but it can be considered that land tax, suiko and hyoto (rice in kori) stored in miyake and Kuninomiyatsuko-ryo (territory of the heads of local governments) were integrated or separated into taizei and gunto in the process of reorganization after the Taika Reforms.
以前には評に所属していた見られる郡稲との関係やそれ以前から続く屯倉との関連性については様々な学説が出ており、屯倉や国造領に納められていた租税や出挙、評稲などが大化改新以後に再編される過程で大税と郡稲に統合・分離したと考えられるということ以外には不明である。