Zuryo entrusted tax collection work to Tato fumyo who came from gunji or the rich and powerful class, but often confronted them with tax rates or tax reduction rates.
受領は郡司・富豪層を出自とする田堵負名らに租税納入の責任を課していたが、税率や減免率などをめぐって受領と負名層の間には対立が生じていた。