From the late 9th to 10th century, the government gradually replaced the traditional system of direct rule over individual farmers with a system of rule and taxation of land, which became the source of taxation.
9世紀後期～10世紀にかけて、政府は従前から実施してきた人別支配を改め、収取の対象となる土地そのものに対する支配・収取体制を確立していった。