Between the period of peace between the Northern and Southern Dynasties and the Muromachi period, shoshiryo (the property of officials) was established, as well as regulations on storehouses of taxable products and kugonin (purveyors to the Imperial household), the income of which made up the deficit.
また、南北朝時代(日本)から室町時代にかけて諸司領や、率分所・供御人制度が設けられてそこから上納される金銭収入で不足を補うようになっていった。