There is also another widely accepted theory alleging that the policies in Kanpyo and Engi era were not attempts to return to the Ritsuryo system but preparation for the shift towards the system based on land. |
なお、寛平・延喜の政策を、律令回帰ではなく土地中心体制への転換準備期と位置づける有力説も存在する。 |