According to this point of view, there were public services ordered by the Imperial court to the bakufu which were shifted onto Gokenin (an immediate vassal of the shogunate during the Kamakura and Muromachi through the Edo periods), Shugo and Jito (military governor and estate steward), and taxes and labor imposed independently by the bakufu in order to operate and maintain itself.
朝廷が幕府に対して命じられた公役を御家人・守護・地頭などに転嫁するものと、幕府そのものの運営維持のために幕府が独自に賦課したものという考えである。