The emergence and spread of stone chamber tombs with corridor(橫穴式石室墳) during Baekje’s Hanseong period are understood as closely linked to the rule of provinces however, these tombs are not evenly distributed across the area of Baekje, but concentrated in specific areas. The purpose of this article is to grasp the characteristics of the distribution of stone chamber tombs with corridor in the Hanseong period of Baekje, thereby looking into the historical and cultural implications of these characteristics. Stone chamber tombs with corridor adopted by the central Baekje in the late 4th century spread in three stages to various regions of Baekje ranging from Gyeonggi region to inland Chungcheong and the downstream region of Geumgang River. The aspects of the step-by-step distribution of stone chamber tombs with corridor show the process of Baekje’s power expansion to the area of Mahan, and verify that Baekje’s governing strategy was reflected in this process. While such a distribution of stone chamber tombs with corridor is hardly found in the distribution area of rock mound tombs (積石墳丘墓) among tomb systems in Mahan, its close correlation is confirmed in the distribution areas of earth mound tombs (盛土墳丘墓) and of ring ditched pit tombs (周溝土壙墓). And it was found that the distribution density is highest in the distribution area of ring ditched pit tombs. This implies that while Baekje tried to accomplish provincial rule by spreading stone chamber tombs with corridor intensively in the cultural area origin that was foreign to Baekje’s underlying culture, they needed not bother to spread stone chamber tombs with corridor in the cultural area because Baekje was able to govern the cultural area origin with relative ease on the basis of cultural and social sameness. That is, Baekje realized provincial rule by applying different systems according to areas of Mahan in the process of integrating the Mahan society. On the other hand, Baekje made the existing local traditional tombs disappear or coexist after spreading stone chamber tombs with corridor to local community in the distribution areas of earth mound tombs and of ring ditched pit tombs where underlying culture was different; or imposed indirect rule by granting prestige goods while respecting the existing local tombs as in the distribution area of rock mound tombs. And thus, the aspects of provincial rule were not uniform. This means that Baekje accomplished provincial rule through regulating the use of stone chamber tombs with corridor on the basis of the cultural sameness or difference of underlying culture in a broad framework, while adopting various governing strategies in detail in consideration of the circumstances of each provincial society. It appears that as for the province governing systems, multiple ruling strategies were applied, such as the central regulation and differentiation of tomb systems, the use of provincial desire for imitating the central tomb system, and the securing of support base through respect for the existing local tomb system. As a result, Baekje created circumstances in which it needed not proceed with multidirectional territorialization across all the areas including the distribution area of earth mound tombs, as well as the distribution area of rock mound tombs. And consequently, Baekje was able to win a victory in competition with Mokjiguk (目支國) and integrate the society of Mahan.