According to the decline of handensei (Ritsuryo land allotment system), taxation system of rice fields itself changed and eventually, yusoden and yujishiden were integrated into koden (rice fields administered directly by a ruler) and denso and jishi were integrated into sokoku.
班田制の衰退とともに田地の課税方式自体が変質し、輸祖田と輸地子田が公田、田租と地子が租穀として一括把握されるようになった。