In the tenth century, however, it came to be financed by shozei (rice tax stored in provincial offices' warehouse) of kokuga (provincial government offices) and in the eleventh century, the system was established under which temples/shrines were allowed to directly collect zatsueki by obtaining kokuga's permission.
しかし、10世紀以後は国衙の正税から捻出されるようになり、更に11世紀には国衙の許可を得た寺社が直接現地から雑役を徴収する仕組が確立した。