| In response to these social conditions, since the early part of the ninth century (during the period of administration of FUJIWARA no Fuyutsugu), there was a growing tendency to put emphasize on the tax on land. |
こうした社会状況を受けて、9世紀前期（藤原冬嗣執政期）から土地課税を重視する傾向が次第に強まっていった。 |