Corresponding to the tax payer, there were hyakushoyaku (peasant tax), tatoyaku (cultivator tax), 名役, shoyaku, gokeninyaku (shogunal retainer tax), shugoyaku (provincial constable tax), zuryoyaku (provincial governor tax), gesuyaku, azukaridokoroyaku, keishiyaku (household superintendent tax), honjoyaku and so on (some of those overlapped, but it's not a mistake, it shows some people in the middle rank could have been a tax imposer as well as a tax payer.
賦課を負担する対象となる主体によって百姓役・田堵役・名役・荘役・御家人役・守護役・受領役・下司役・預所役・家司役・本所役などがある（重複しているものもあるが、間違いではなく中間的身分にある者は賦課する主体にも負担する対象にも成り得たことを意味している）。