After the bao-jia system (an administrative system organized on basis of households) was enacted, managers were hired from the denko and made the denko organize the ko and the head of ko, who helped the collection of taxes and farm rent, was set up.
保甲法制定以後、管理者から佃戸の中から雇用されて佃戸に甲を編成させるとともに租税・小作料徴収業務の補佐を行う甲頭が設置された。