Therefore, in the Konin-Jogan eras in the early Heian period (the ninth century), the taxes policy of the government was converted from taxation on people, which was the initial policy mapped out under the Ritsuryo codes, to the taxation on lands.
これに伴い、平安前期の弘仁貞観期（9世紀）には、政府の租税方針も律令が当初想定していた人への課税から土地への課税へと転換した。