At that time, however, Japan was experiencing social change in that the individual imposition of taxes under the Ritsuryo legal system was no longer being enforced due to an increase in the number of the poor and further stratification of the agricultural class.
しかし当時、百姓層の階層分化が進み、貧民層が増加することにより律令制的な人別課税が行き詰まるといった社会情勢の変化が進展していた。