Based on "muradaka" (the total yield of a village) written on kenchi-cho, the feudal lord imposed "nengu" (land tax) and "shoyaku" (miscellaneous taxes other than nengu) on villagers as a whole, which was called "murauke" (the village-wide, collective responsibility for tax payment).
封建領主側は検地帳に記された村の石高の集計（村高）を元にして年貢・諸役を賦課した（村請）。