Some of them even used unfree peasants called genin or shoju to cultivate tax-exempt land granted by the territorial governors and manorial lords or private farmland around their houses, in which case all taxes collected became their own earnings.
さらに下人・所従と呼ばれる隷属民を使役して、国司・領主から承認された給田・免田や自らの屋敷周辺に設定した私的な田地を耕作させる者もおり、その場合、収穫物は全て名主の収入となった。