| First, the kokuga (provincial government office) that governed public fields, together with the "tato" who were rapidly gaining power, established a control system of imposing and collecting taxes based on land units. |
まず、公田を支配していた国衙が、当時台頭しつつあった田堵と連携して、土地を収取単位とする支配体制を築き始めた。 |