As early as from the late 9th century, local administrative bodies, which were actually in charge of tax collection, tended to impose tax on land rather than collecting it based on family registration/keicho.
すでに9世紀後期の頃から、実際に租税収取を担当する地方行政の現場では、戸籍・計帳を基盤に置いた課税方式が後退し、土地に対する課税が積極的に行われる傾向にあった。