Daimyogashi can be explained as a system which complemented discrepancy between the annual revenue system that was based on the system of Kokudaka (tax system based on rice) and Confucian physiocracy, and annual expenditure system that was even experiencing occurrence of credit economy as a result of the development of commodity economy and monetary economy.
大名貸は言うなれば、石高制・儒教的農本主義に基づく米納年貢制による歳入制度と商品経済・貨幣経済の発展によって信用経済の発生までみていた貨幣制度による歳出制度の矛盾を補完する制度であった。