The kokushi were able to secure the fixed amount of taxes by entrusting the Tato with the management of and collection of taxes from the myoden (the Tato so entrusted were known as Fumyo).
国司は、田堵に名田を経営させ、名田からの租税納付を請け負わせることで、一定の租税額を確保するようになった（これを負名という）。