The Juryoso (career provincial official class) assigned the Tato (cultivators) (=Kaihatsu-ryoshu) to Shokan (a general term for a variety of shoen (manor) officials responsible for the management and assignment of duties, tax collection, and protection of shoen) and collected certain tax revenues from the Shokan in exchange for recognizing their effective authorities for the lands.
受領層は彼ら田堵（＝開発領主）を荘官に任命し、その土地の実効支配権を認める代わりに、荘官から一定の税収を受け取る。