In the Heian period, with the worsening financial situations of the imperial court, part of shinzei was sent to the capital to finance horoku (salary) and expenses of Jingikan (officer of the institution for dedicating to religious ceremony).
平安時代に入ると、朝廷財政の悪化とともに神税の一部が平安京に送られて神祇官の官人の俸禄や経費に充てられた。