The riso-fumyo system (a percentage/unit of the yearly land tax yield taken in by the manager of an estate), which appeared after the latter half of the ninth century, awarded the wealthy class a contract for suiko (government loans, often seed rice, made to peasants in Japan from the seventh through twelfth centuries).
9世紀後半から見られた里倉負名（りそうふみょう）体制は出挙を富豪の輩に請け負わせる手法であった。