Kokushi became in charge of Shoso (warehouse) in each Gun, and deprived Gunji of the right to collect taxes as well as the authority over the suiko (government loans, often seed rice, made to peasants in Japan from the 7th through 12th centuries) which had been the Gunji's major source of income.
各郡にあった正倉の管理も国司が行うようになり、徴税権のみならず、郡司の主要な収入源であった出挙の権限も奪われる。