The land that was reorganized into a unit of taxation on that occasion was called myoden (rice field lots in charge of a nominal holder), and the contractor for the management of the myoden was called 'fumyo.'
このとき、課税単位へ編成された土地を名田（みょうでん）といい、名田経営を請け負った者が「負名」と呼ばれるようになった。