The bakufu directly collected dosoyaku at first, but later on appointed influential doso as nosenkata (an institution to collect tax from moneylenders and sake breweries) and had them collect dosoyaku from several dozens of doso.
当初は幕府が直接徴収していたものの、後には有力土倉を納銭方に任じて数十軒単位ごとに土倉役を徴収させた。