Jishito revenue was used for replenishment of shozei (the rice tax stored in provincial offices' warehouse) in the Kinai region (provinces surrounding Kyoto and Nara) and Iga Province, and for maintaining public offices for Tsushima Province and Tane Province (abolished later) in provinces within Dazai-fu (local government office in Kyushu region), and for replenishment of army provisions for soldiers and for stipends to Ezo (northerners) in Mutsu Province and Dewa Province, and in other provinces under ryoseikoku (province), jishito was paid to Daijokan (Grand Council of State) in the form of shomai (rice made by pounding it in a mortar) in provinces near the central government or sea and in the form of keika (fabrics such as silk or cotton or other local specialties) after doing jishi trade in provinces other than those.
地子稲収入は畿内・伊賀国では正税の補充に、大宰府管内諸国では対馬国・多禰国（後に廃止）の公廨の補充に、陸奥国・出羽国では兵士の兵糧や蝦夷への狄禄の補充に充てられ、他の令制国では中央に近い諸国や沿岸諸国では舂米の形で、それ以外の国々では地子交易を行って軽貨の形で太政官厨家に納入されることが定められていた。