When rice was threshed by 50%, it was calculated that the amount of brown rice was equal to 1 Koku and 5 To; in other words, it was '1 Koku 5 To-dai' per tan, meaning it corresponded to the 'high grade' rice paddy.
5分摺りで脱穀をした場合、玄米の量は半分の1石5斗になると算定できるため、「1石5斗代」すなわち1段あたり1石5斗ということになり、「上田」に相当することになる。