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  1. The expenses necessary for construction of the infrastructure elements within a danchi such as roads , water and sewerage and electricity where previously none of these existed demands a certain level of prior investment regardless of the number of beneficiaries .
  2. For these reasons , the eldest son is commonly the beneficiary , however , if succession is by an individual without blood ties to the family , it is common for such unrelated successors to be required to become a member of the family (eg . by marrying into his wife ' s family and assuming their name etc ).
  3. One person for nenshaku (jugoinoge ), one naikan (a government official who resided in kyoto ), one assistant to kokushi (provincial governor ), one sakan (secretary ) to kokushi , one shisho (a person doing miscellaneous duties about documents ) were added to the beneficiaries of ingu kyu , and one nyoshaku was added later on .
  4. The taira clan adored the aristocratic culture , which is symbolized by the gorgeous heike-nokyo , while the minamoto clan , which replaced the taira clan as the political power , was a genuine samurai family , so samurai gradually replaced court nobles as the major beneficiaries of art .
  5. The law recognized the right of samurais who were employed to serve the provincial constables (hanzei beneficiaries ) to divide all customs and taxes on the manors equally with honjo on a permanent basis , except for customs and taxes on the lands of the imperial family , temples and shrines , and regent to the emperor .


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