They reorganized Kokugaryo (territories governed by provincial government office) by dividing it into units of taxation, such as Gun (country), Go (village), Ho (district) and Jo (street), each of which had originally been the myoden or the bechimyo.
名田や別名などを単位として、国衙領を郡・郷・保・条などの租税収取単位へと再編成していった。