Rice fields subject to rice tax were called Yusoden, and rice fields exempt from rice tax were called Fuyusoden; kubunden, fields given to those at Fifth Rank or above, fields given by the emperor, fields given for meritorious deeds for the state, and fields given to local magistrates were treated as Yusoden, and fields allotted to government posts other than local magistrate, fields given to temples, and the fields given to shrines, were treated as Fuyusoden.
田租の賦課対象となる田地を輸租田といい、田租が免除された田地を不輸租田というが、口分田・位田・賜田・功田・郡司への職田が輸租田とされ、郡司以外の職田・寺田・神田のみが不輸租とされた。