The Zhenghe era at the end of the Northern Song Dynasty saw the enactment of a land ownership restriction which imposed mandatory labor and additional taxes on guanhu who owned in land in excess of between one 100-qing (approximately 666 ha) plot and nine 10-qing (approximately 66 ha) plots.
北宋末の政和年間には限田法を行い、一品100頃（けい）～九品10頃以上の田地を所有する官戸に対して額外所有分に応じて差役と科配を課すこととした。