Under such a situation, the imperial court practically advanced national administration reform (the reform culminated during the Kanpyo and the Engi period around 900) and authority such as the right of tax collection, military affairs and so on were widely transferred to the leaders of kokushi (zuryo) in the local administration.
こうした状況下で、朝廷は実情に適合した国政改革を進めていき（改革が最も進展したのは900年前後の寛平・延喜期）、地方行政の分野では、国司筆頭官（受領）に対して租税収取権・軍事権などの大幅な権限委譲が行われた。