At that time, Mura-uke Sei (tax system that placed responsibility for payment on villages) was employed, and there were two types of men: 'Komen' for the kokudaka of a Village and '毛付面' for the kokudaka of a village after deduction of non arable land and losses, and both of them were often written in the certificate by a feudal lord.
また、当時は村請制であったために、村高にかかる「高免」と村高から潰れ地や損毛分を差し引いた「毛付免」の2種類があり、領主からの免状には2種類の免が併記されている場合が多かった。