Based on the details of the tax burden to be borne, tax at that time could be classified into 'compulsory service,' which was provided with labor service, or other categories such as 'zokuji' (statute labor) and 'manzokuji' (general term of compulsory service and miscellaneous tax).
そして負担の具体的内容より労働によって奉仕を行う「夫役」とそれ以外の「雑公事（ぞうくじ）」（「万雑公事（まんぞうくじ）」）に分けられる。