Tan-sen and munabechi-sen were originally accounted among land taxes uniformly imposed on people nationwide, which were collected by shugo under the instruction of the Imperial Court and bakufu aiming at raising extra money.
段銭・棟別銭とは、元来、朝廷・幕府が臨時経費の調達のため、守護に命じて国内に均一に賦課する租税だった。