In response to this shift of the system, the administration of Kokushi (provincial governors) was required only to pay certain taxes (such as kanmotsu (tribute goods paid as taxes or tithes) and zatsueki (odd-job tasks)) with other tasks left to the discretion of the appointed head of the provincial governors.
こうした流れの中で国司行政も、所定の租税（官物・雑役など）の納入のみが求められ、その他は現地赴任の筆頭国司の裁量に任されるようになった。