As the Muromachi bakufu was establishing authority in Kyoto, deputy collecting officials of the Imperial court took on the task of imposing independent taxes on doso for the bakufu that had a weak financial base.
室町幕府が京都の支配権を確立するにつれて朝廷の徴収代理から、財政基盤の弱かった幕府独自の土倉への課税を行うようになった。