Collection of nengu and miscellaneous taxes was difficult without relying on the influential power that early hon-byakusho had in the villages, but it can be evaluated that a system that could rely on the murauke system was completed.
初期本百姓が村内で持つ影響力に依拠しなければ年貢諸役を集めることが難しかったが、村請制に依拠できる体制が完成したと評価することもできる。