Furthermore, So-Yo-Cho tax system and finance of the ritsuryo system that had been supporting this mechanism collapsed; therefore, shozei and shoso that were the preconditions for fudokoku and fudoso became name only.
更にこの仕組みを支えてきた租庸調などの律令制税制・財政も崩壊していったために、不動穀・不動倉の前提である正税・正倉も有名無実化した。