Entering the eleventh century, in addition to this trend, the trend of levying tax evenly on shoen (manors) and Kokugaryo (the territory governed by a provincial government office) (called Ikkoku heikinyaku) was also generated, and the system in which tax was collected from shoen and Kokugaryo, which had been reorganized into Gun, Sato (an area within Gun) and Ho (an area within Sato), (called shoen koryo sei) was established.
11世紀になるとこの流れに、各々の国内の荘園・国衙領への一律的な課税（一国平均役）の動きが加わり、荘園と郡、郷、保に再編成された国衙領を個々の収取単位とする体制（荘園公領制）が成立した。