Therefore, in the middle of the eleventh century at the latest, a basic foundation was established based on Jishi (land rent) of Koden that was leased and determined "Genmai" of 3 to per dan (Dan betsu san to) as the basic tax instead of So, and on top of that, a property tax instead of Yo, Cho, Suiko, or Zoyo called "Junmai" that was collected in kind (some included manufactured items such as silk, cloth, oil).
そのために遅くても11世紀中期には公田を賃租・請作した場合の地子に基づいて、1段＝3斗（段別三斗）を「見米」と称して租に替わる基本的な賦課とし、それに庸・調・出挙・雑搖などに替わる地税賦課を「准米」と呼ばれる代物納（一部は絹・布・油などの手工業品を含む）の形で上乗せすることという基本が確立されることになった。