Although FUJIWARA no Motonaga had been often regarded as a greedy Zuryo, some suggest that Motonaga only observed strictly the policy of Kazan shinsei (new laws issued by Emperor Kazan) under the new local tax system Emperor Kazan actively introduced immediately after his enthronement.
貪欲な受領とされることの多い藤原元命だが、当時、花山天皇が即位直後に地方税制の改革など積極的な政策展開を行っており、元命はこの花山新制の方針を遵守したに過ぎないとする見方もある。