When Yamato sovereignty (the ancient Japan sovereignty) wrested the political and religious powers from local ruling families, and then established the ancient Japanese government of centralized governance, hatsuho changed the form into denso (rice field tax) which was paid to a kokufu (provincial office) representing the ancient Japanese government of centralized governance, and then the denso became a component of the Soyocho system (a tax system).
後に豪族の政治・宗教権限がヤマト王権に剥奪されて律令政府が確立されると、初穂は律令政府を代理する国府に納められる田租（でんそ・「租」）へと転換して、後の租庸調制を構成する1つとなったとされている。