Many previous studies have stated that the construction of Kokubunji (provincial temples) was supported directly by the central government. But the author has insisted that these constructions were carried out by the local finance. In this paper, the author points out some problems in the previous studies to clarify the position in order to come to a conclusion mentioned above. At first, it is stated about the workshop of kilns used for firing both roof-tiles and pottery before Kokubunji construction, Bihoku(尾北)and Mino-Sue(美濃須衛)kilns. The author argued that these organizations did not constantly employ professional roof-tile craftmen before the Kokubunji constructing period, and the provincial governor became strongly participated in the roof-tile manufacturing system after Kokubunji constructing period. Second, regarding temples related to Kokufu (provincial office) and Guuge (county office), the author has presented that we should consider carefully about the existence of political presentation in local offical temples, except Kokubunji. As reported by numerous previous studies, the presence of central-formed-roof-tiles in local districts was interpreted as indicating the political presentation of central government. However, the author clearly argues that its interpretation must be reconsider.