Gunji and rich and powerful persons were built in the kokuga control system as Tato fumyo who managed farm operations and collected tax, and in addition, were affiliated with 'the sho' and came to play some roles in the kokuga administration.
郡司・富豪層は、土地耕作を経営し納税を請け負う田堵負名として国衙支配に組み込まれ、また、各「所」に配属されて在庁官人として国衙行政の一翼を担うようになった。