| In the tenth century, the tax system consisting of koseki system and handen shuju sei in ancient times collapsed and started to transfer to kokushi ukeoi (a system to make local government officials cope with all local taxes in their provinces) which made kokushi (provincial governors) undertake the land tax payment. |
10世紀に入ると古代の戸籍制度・班田収授法による租税制度がほぼ崩壊し、国司へ租税納入を請け負わせる国司請負へと移行し始めた。 |