So, the Kokushi modified the Kokuga, establishing several departments such as a department to control the collection of taxes (zeisho [tax office], tadokoro, daichosho [the major accounting and reporting office], suitodokoro [teller's office], and others), a department in control of military affairs (kondeidokoro [military office], kebiishi dokoro [police and judicial office], umayadokoro [stable office], and others), a department in control of the shomu (land management) and routine tasks (mandokoro, choso [checking office], saikudokoro [tooling office], zendokoro [food office], and others).
租税収取を所管する部署（税所・田所・大帳所・出納所など）や、軍事を所管する部署（健児所・検非違使所・厩所など）、所務・雑務を所管する部署（政所・調所・細工所・膳所など）を国衙に整備していった。