On December 3, the Emperor decreed that he would move to Horanomiya for a while to remodel Heijo-kyu Palace and proclaimed `I think we should build Hokukyo,' and as a result, two counties (allegedly Shiga gun and Kurita gun) near the capital were placed as kiken (prefectures near the capital) for a long period, where cho (a tribute) was collected instead yo (a tribute) as in Heijo-kyo.
10月28日、天皇は平城宮の改作のため、しばらく保良宮に移ると詔し、更に「朕思う所有り、北京を造らんと議る」と勅して、都に近い2郡（滋賀郡と栗太郡と見られる）を割いて永く畿県とし、庸を停めて平城京に準じた調を納めるようにした。