In the line of kokushi ukeoi, kokushi imposed taxation such as kanmotsu (tribute goods paid as taxes or tithes), zatsueki (odd-job tasks) and so on to tato (cultivators, powerful farmers) since last half of the 10th century. |
国司請負の流れの中で、10世紀後半ごろから国司は田堵(有力農民層のこと)へ官物や雑役などの租税を賦課していった。 |