Since 1322 when Emperor Godaigo was in power, arguments to turn tsubo-sen into a form of regular taxation had arisen many times, but opposition by Enryaku-ji Temple delayed collecting taxes from sake dealers by miki no kami (Chief of the Sake Office) until the period of Northern and Southern Courts, and conflicts continued because some sake breweries refused to pay tax with Enryaku-ji Temple on their side.
後醍醐天皇の元亨2年（1322年）以後、壷銭を通常の課税とする議論は度々行われてきたが、延暦寺などの反対もあり漸く南北朝時代_(日本)に入って以後、造酒正によって徴税が行われるようになったが、延暦寺などの支援を受けて課税忌避を図る酒屋もあり対立が続いた。