Under the Ritsuryo system (a system of centralized government based on the ritsuryo code) established at the beginning of the 8th century, there was a provision of chinso (land taxes under the Ritsuryo system) that, after hankyu (allotment) of kubunden (the field given to each farmer in the Ritsuryo system), kokuga (provincial government offices) lent peasants joden (rest of the field after kubunden was given) from the remaining koden (fields administered directly by a ruler) and charged 20 percent of their harvest as jishi (according to "Denryo-koden-jo).
8世紀初頭に成立した律令制のもとでは、公田のうち口分田を班給した後に余った乗田を国衙が百姓らに貸し付けて、収穫物の2割を納入させる賃租の規定があった（「田令公田条）。