The basis for the military service imposed on the vessels in the terrritorial lords's families was changed from the money taxation system to the food taxation system in the Early-Modern period, which is another characteristic of gunyaku system.
大名家における家臣への軍役が貫高基準（貫高制）から近世に入って石高基準（石高制）へと移っていくのも特徴的である。