Gunji, goji (local government official under the ritsuryo system), and hoji (officer governing koryo, or public land) were placed as persons in charge of tax collection, police, and trials, and tax was collected through them.
徴税、警察、裁判責任者としての郡司、郷司、保司が置かれ、彼らを通じて徴税が行われた。