Due to the fact that doso in Kyoto were under the control of Gion-sha Shrine, which was affiliated with Enryaku-ji Temple, they were often taxed by both and also subject to extraordinary taxation by the Imperial court.
特に京都の土倉は延暦寺及びその傘下であった祇園社の支配を受けていたため、両者からの徴税を度々受けた他、朝廷からも臨時徴税を受けた。