Therefore, they introduced 'nenryo shomai' (rice made by pounding it in a mortar and paid in kind for the taxes) and 'nenryo betsuryo sokoku' (denso stored in shoso separately from fudokoku to supply in case of central government's financial difficulties) that could bring them extra eito, and 'nenryo soshomai' (tax payment in milled rice) that could cover tairomai (rice given to low-ranking staff under the Ritsuryo system) with eito of shozei, accordingly, a large amount of shozei brought in the central government.
そのため、臨時に穎稲を上供させる「年料舂米」・「年料別料租穀」や大粮米を正税の穎稲で補う「年料租舂米」などが導入されたために大量の正税が中央に運ばれた。