Gun did not have the right to levy taxes . 郡には課税権がなかった。
It is contemplated that the reason why kokushi kasei joso disappeared around that time was because koden kanmotsu rippo restricted kokushi ' s right to collect tax and conflicts of interest between kokushi and gunji/tato fumyo were resolved . 国司苛政上訴がこの時期までに消滅したのは、公田官物率法が国司の課税権限を抑制し、郡司・田堵負名層との利害関係が解消されたからだとされている。
The administration and taxation authorities , which had been divided between the court and the shogunate , were integrated and a unit called hokoshu or bugyoshu was organized to handle practical matters , and was a standing army comparable to the shugo daimyo ' s army in military strength . 朝廷と幕府に二分化されていた京都の行政権や課税権なども幕府に一元化するとともに、守護大名の軍事力に対抗しうる将軍直属の常備軍である奉公衆や奉行衆と呼ばれる実務官僚を整備する。