Also, a method separately imposing 'nenguji' that was paid with nengu and 'kujiji' that was paid with kuji began to be applied, but power of imposition kuji had as well as existence of kujiji were denied by Taiko kenchi (Hideyoshi Toyotomi's nationwide land survey), then it turned to be a taxation system mainly paying with rice.
また、年貢を納める「年貢地」と公事を納める「公事地」に分けて賦課する方法も行われるようになったが、太閤検地によって公事の賦課の権限及び公事地の存在は否定され、年貢の米納を中心とした租税体系に移行することになった。