The reform involved transferring a great part of the power to impose and collect taxes as well as the military power to the local officials (kokushi); in return for the secure payment of taxes to the central government, the kokushi gained the freedom to govern the province at his will.
その改革は、地方官（国司）へ租税収取や軍事などの権限を大幅に委譲するというもので、国司は中央へ確実に租税を上納する代わりに、自由かつ強力に国内を支配する権利を得たのである。