It derived from the provisional imposition by the Imperial Court replacing yo or cho of Heian period, but along with the establishment of shoen koryo sei (manor and public land system), it began to be collected even in manor, public land and za, which continued until the establishment of a new taxation system by taiko kenchi (the land survey by Hideyoshi TOYOTOMI).
由来は平安時代中期に行われた庸や調に替わる朝廷からの臨時の賦課であったが、荘園公領制の確立とともに荘園・公領・座などでも徴収されるようになり、太閤検地による新たな租税体系確立まで続いた。