Initially, part of Denso was donated as determined by the Denryo, but after the system for storing Denso as Fudokoku (staples for an emergency) started, Suiko (government loans, often seed rice) was taken from the Doyoso Shozei (movable resource) that was allowed to be taken out by the Kunishi, part of the interest earned from this was used instead of Denso to pay for Nenryoshomai.
当初は田令の規定通り田租の一部が貢進されたが、田租を不動穀として備蓄する制度が始まると、国司による出納が許されていた動用倉正税の中から出挙が行われ、それによって得られた利息の一部を田租に替わって年料舂米にあてるようになった。