The citizens, who were main constituents of people belonging to the hyakusho class, were organized by the gunji class, the descendants of classes of ancient local governments' heads up to the early Heian period, and the ruling and tax collection by kokushi (provincial governors) at kokuga (provincial government offices) were conducted through the gunji class.
百姓に属する民の主体であった公民は、平安時代初期までは古来の地方首長層の末裔である郡司層によって編成され、国衙における国司の各国統治、徴税事務もこの郡司層を通じて成された。