| However, with the enlargement of Shoen (private estates) in the Heian period, it became harder for the Kokushi (officers of local government) to collect taxes and there were cases where kokushi would report such property as koden. |
だが、平安時代に入ると、荘園の拡大によって租税の徴収が困難になった国司がそうした土地を荒田として届け出る例があった。 |