In the 10th century onwards, the koden (the field administered directly by a ruler) in the province was reorganized as the myoden, and the fumyo system, in which the tato undertook the management of the myoden and tax, became more and more common.
また10世紀ごろから、国内の公田を名田へ再編成し、田堵に名田経営と租税納入を請け負わせる負名体制へと移行していた。