Under this system, lands from which proceeds (nengu (tribute) and kuji (public service) etc) were gained were called shitaji while the proceeds which were gained from lands/peasants were called jobun.
この制度上、その支配する収益権のある土地自体を、土地や百姓らから産み出される収益（年貢・公事など）を指す上分（じょうぶん）に対して、下地（したじ）と呼んだ。