Although the idea of emphasizing tax on land existed in the era when FUJIWARA no Fuyutsugu was in power during the first half of the 9th century, it stopped short of reversing the principle of people-based governance.
土地課税を重視する考えは9世紀前期の藤原冬嗣執政期の頃から存在していたが、個別人身支配の原則を覆すまでには至らなかった。