| Many zaichokanjin were employed from the above-mentioned 'fugo-no-yakara' (tato, leading farmer and fumyo, tax collector), took on the management of the kokuga region and tax collection and contributed to levying taxes by kokushi. |
在庁官人は、前述した「富豪の輩」（田堵・負名層）から登用された者が多く、国衙領の経営・租税徴収を行うことで、国司の租税収取に貢献した。 |