Right after this order was issued the capital moved to Kuni-Kyo; and along with this transfer of the capital the construction of the statue of Birushana Buddha in Toda-ji Temple adversely affected the financial condition of the Imperial government; because of this weak financial condition, the rice tax, which was the source of local government, was sent to the capital and to supplement the lack of funds, fudokoku came to be taken out gradually.
その直後に行われた恭仁京などの遷都計画、東大寺の東大寺盧舎那仏像の造営などで国家財政が悪化すると、地方財源である正税が中央に送られて消費され、これを補うために不動穀の取り崩しが行われた。