To ensure yields of tax, the Imperial Court introduced a new ruling system where Kokugaryo (territories governed by provincial government office) in provinces were divided into units of myoden (rice field lots in charge of nominal holders) so that land lords of the wealthy class (Tato (cultivators)) undertook the management of myoden and land tax payment.
朝廷は租税収入を確保するために、諸国の国衙領を名田という単位へ分割し、在地の富豪層（田堵）へ名田経営と租税納入を請け負わせる支配体制へと移行した。